Use Schedule F (Form 1040) to report farm income and expenses. File it with Form 1040, 1041, 1065, or 1065-B.
This activity may subject you to state and local taxes and other requirements such as business licenses and fees. Check with
your state and local
governments for more information.
Additional Information.
Pub. 225 has samples of filled-in forms and schedules, and lists important dates that apply to farmers.
Section references are to the Internal Revenue Code unless otherwise noted.