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4835

2025

Form 4835 — Farm Rental Income and Expenses · 2026-10-03 edition · updated 2026-10-04 · United States

Farm Rental Income and Expenses

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))

OMB No. 1545-0074

(Income Not Subject to Self-Employment Tax)

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form4835 for the latest information.

Attachment

Internal Revenue Service Go to www.irs.gov/Form4835 for the latest information. Sequence No. 37

Name(s) shown on tax return Your social security number

Employer ID number (EIN), if any

A Did you actively participate in the operation of this farm during 2025? See instructions . . . . . . . Yes No

Part I Gross Farm Rental Income—Based on Production. Include amounts converted to cash h or t the equivalent.
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **1 **
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2b
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 3b
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 4a
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 4c
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 5b
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 5d
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **6 **
**1 **
Income from production of livestock, produce, grains, and other crops
.
.
.
.
.
.
.
.
.
.
2 aCooperative distributions (Form(s) 1099-PATR)
.
.
2a
2bTaxable amount
3 aAgricultural program payments (see instructions) .
.
3a
3bTaxable amount
**4 **
Commodity Credit Corporation (CCC) loans (see instructions):
**a **CCC loans reported under election
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **CCC loans forfeited
.
.
.
.
.
.
.
.
.
.
.
4b
4cTaxable amount
**5 **
Crop insurance proceeds and federal crop disaster payments (see instructions):
a Amount received in 2025 .
.
.
.
.
.
.
.
.
.
5a
5bTaxable amount
c
If election to defer to 2026 is attached, check here
 5dAmount deferred from 2024
.
.
.
.
**6 **
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
.
.
**7 **
**Gross farm rental income.**Add amounts in the right column for lines 1 through 6. Enter the total here
and on Schedule E (Form 1040), line 42 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **7 **

Part II Expenses—Farm Rental Property. Do not include personal or living expenses.

8 Car and truck expenses (see
Schedule F (Form 1040) instructions).
Also, attach Form 4562 . . . . .
9 Chemicals . . . . . . . . .
10 Conservation expenses (see instructions)
11 Custom hire (machine work) . . . .
12 Depreciation and section 179 expense
deduction not claimed elsewhere . .
13 Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) . . . . . . . . .
14 Feed . . . . . . . . . . .
15 Fertilizers and lime . . . . . . .
16 Freight and trucking . . . . . .
17 Gasoline, fuel, and oil . . . . . .
18 Insurance (other than health) . . .
19 Interest (see instructions):
a Mortgage (paid to banks, etc.) . . .
b Other . . . . . . . . . . .
20 Labor hired (less employment credits)
(see Schedule F (Form 1040)
instructions) . . . . . . . . .		 8 21 Pension and profit-sharing
plans . . . . . . . .
22 Rent or lease:
a Vehicles, machinery, and
equipment (see instructions)
b Other (land, animals, etc.) . .
23 Repairs and maintenance .
24 Seeds and plants . . . .
25 Storage and warehousing .
26 Supplies . . . . . . .
27 Taxes . . . . . . . .
28 Utilities . . . . . . . .
29 Veterinary, breeding, and
medicine . . . . . . .
30 Other expenses (specify):
a
b
c
d
e
f
g		 21
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 **8 ** 21
Pension
and
profit-sharing
plans .
.
.
.
.
.
.
.
22
Rent or lease:
**a **Vehicles,
machinery,
and
equipment (see instructions)
**b **Other (land, animals, etc.) .
.
23
Repairs and maintenance
.
24
Seeds and plants
.
.
.
.
25
Storage and warehousing
.
26
Supplies
.
.
.
.
.
.
.
27
Taxes
.
.
.
.
.
.
.
.
28
Utilities .
.
.
.
.
.
.
.
29
Veterinary,
breeding,
and
medicine .
.
.
.
.
.
.
30
Other expenses (specify):
**a **
**b **
**c **
**d **
**e **
**f **
**g **		 22a
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 **9 **
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 10
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 11 22b
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 12 23
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 12 24
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 13 25
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 13 26
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 13 27
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 14 28
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 15 29
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 16
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 17 30a
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 18
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 19a 30b
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 19a 30c
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 19b 30d
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 20 30e
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 20 30f
8

Car
and
truck
expenses
(see
Schedule F (Form 1040) instructions).
Also, attachForm 4562
.
.
.
.
.
**9 **
Chemicals
.
.
.
.
.
.
.
.
.
10
Conservation expenses (see instructions)
11
Custom hire (machine work) .
.
.
.
12
Depreciation and section 179 expense
deduction not claimed elsewhere .
.
13

Employee benefit programs other than
on line 21 (see Schedule F (Form 1040)
instructions) .
.
.
.
.
.
.
.
.
14
Feed
.
.
.
.
.
.
.
.
.
.
.
15
Fertilizers and lime .
.
.
.
.
.
.
16
Freight and trucking
.
.
.
.
.
.
17
Gasoline, fuel, and oil .
.
.
.
.
.
18
Insurance (other than health)
.
.
.
19
Interest (see instructions):
**a **Mortgage (paid to banks, etc.) .
.
.
**b **Other
.
.
.
.
.
.
.
.
.
.
.
20
Labor hired (less employment credits)
(see
Schedule
F
(Form
1040)
instructions) .
.
.
.
.
.
.
.
.		 20 30g
31
**Total expenses.**Add lines 8 through 30g. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
.
32
33
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
.
32
33
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
.
32
33
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
.
32
33
Reserved for future use
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
31
**Total expenses.**Add lines 8 through 30g. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 32
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**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
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Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
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Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 33
31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
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Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
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Reserved for future use
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If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 31
**Total expenses.**Add lines 8 through 30g. See instructions
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31
32
Net farm rental income or (loss).Subtract line 31 from line 7. If the result is income, enter it here and
on Schedule E (Form 1040), line 40. If the result is a loss, youmustgo to line 34. See instructions
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32
33
Reserved for future use
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33
34
If line 32 is a loss, check the box that describes your investment in this activity. See

34a		 33
 All investment is at risk.

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34b

34b Some investment is not at risk.

Form 4835 (2025) Page 2

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▸Contents — Form 4835 — Farm Rental Income and Expenses
Form 4835 — Farm Rental Income and Expenses

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