1225 Form 1062 (Schedule A) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1062sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A (Form 1062) (December 2025) Department of the Treasury Internal Revenue Service

Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a…¶

File with Form 1062. Go to www.irs.gov/Form1062 for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 106A

Name Identifying number

A Check if you are reporting section 1062 gain from a Schedule K-1 from a: a Form 1120-S, b Form 1065, or c Form 8865 B If a box on line A is checked, enter the entity’s ( 1 ) EIN ( 2 ) name Part I Qualified Farmland Property Information 1 Description of the qualified farmland property:

Next: If the answers to the questions on lines 4 through 8 are “Yes,” go to Part II. If not, stop here; the disposition of this property does not qualify for the section 1062 deferral of tax.

Note: For purposes of lines 4 through 8, property used or leased by a partnership or S corporation is treated as used or leased by each person who holds a direct or indirect interest in the partnership or S corporation.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 95881B Schedule A (Form 1062) (12-2025) Created 9/22/25

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