Part I. Gross Farm Rental Income—Based on

Production

Line 1. Report income you received from livestock, produce, grains, and other crops based on production. Under both the cash and the accrual methods of accounting, you must report livestock or crop share rentals received in the year you convert them into money or its equivalent. Lines 2a and 2b. Enter on line 2a your total distributions from cooperatives as shown on Form 1099-PATR, Taxable Distributions Received From Cooperatives. On line 2b, report the taxable amount. See the instructions for Schedule F (Form 1040), lines 3a and 3b. Lines 3a and 3b. Enter on line 3a the total agricultural program payments you received. On line 3b, report the taxable amount. See the instructions for Schedule F (Form 1040), lines 4a and 4b. Lines 4a through 4c. Report the full amount of Commodity Credit Corporation (CCC) loans forfeited, even if you reported the loan proceeds as income. See the instructions for Schedule F (Form 1040), lines 5a through 5c. Lines 5a through 5d. In general, you must report crop insurance proceeds in the year you receive them. Federal crop disaster payments are treated as crop insurance proceeds. However, if you use the cash method of accounting, you may be able to postpone reporting eligible crop insurance proceeds as income until the year following the year the damage occurred. To do this, check the box on line 5c and attach a statement to your return. See chapter 3 of Pub. 225.

Generally, if you elect to defer any eligible crop insurance proceeds, you must defer all such crop insurance proceeds (including federal crop disaster payments).

Form 4835 (2025) Page 3

For details on how to complete lines 5a through 5d, see the instructions for Schedule F (Form 1040), lines 6a through 6d. Line 6. Use this line to report income not shown on lines 1 through 5d. See the instructions for Schedule F (Form 1040), line 8.