Form 1040 (Schedule F) — Profit or Loss From Farming

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sf.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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F Did you make any payments in 2025 that would require you to file Form(s) 1099? See instructions . . . . . . . . Yes No

If a profit, stop here and see instructions for where to report. If a loss, complete line 36. 35 Reserved for future use. 36 Check the box that describes your investment in this activity and see instructions for where to report your loss: a All investment is at risk. b Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11346H Schedule F (Form 1040) 2025 Created 5/6/25

Schedule F (Form 1040) 2025 Page 2

• If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9. Part IV Principal Agricultural Activity Codes

Do not file Schedule F (Form 1040) to report the 111300 Fruit and tree nut farming following.

111400 Greenhouse, nursery, and floriculture production

CAUTION 111900 Other crop farming

Do not file Schedule F (Form 1040) to report the following.

CAUTION

soil preparation, veterinary, farm labor, horticultural services if your principal source of income is from providing such services. Instead, see the Instructions for Schedule C (Form 1040).

• Income from breeding, raising, or caring for dogs, cats, or other pet animals. Instead, see the Instructions for Schedule C (Form 1040).

• Income from managing a farm for a fee or on a contract basis. Instead, see the Instructions for Schedule C (Form 1040).

• Sales of livestock held for draft, breeding, sport, or dairy purposes. Instead, see the Instructions for Form 4797.

Animal Production 112111 Beef cattle ranching and farming 112112 Cattle feedlots 112120 Dairy cattle and milk production 112210 Hog and pig farming 112300 Poultry and egg production 112400 Sheep and goat farming 112510 Aquaculture 112900 Other animal production

Forestry and Logging 113000 Forestry and logging (including forest nurseries and timber tracts) 113110 Timber tract operations 113210 Forest nurseries and gathering of forest products 113310 Logging

Schedule F (Form 1040) 2025

111300 Fruit and tree nut farming 111400 Greenhouse, nursery, and floriculture production 111900 Other crop farming

These codes for the Principal Agricultural Activity classify farms by their primary activity to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).

Select the code that best identifies your primary farming activity and enter the six-digit number on line B.

Crop Production 111100 Oilseed and grain farming 111210 Vegetable and melon farming