Farmer's Tax Guide›2025 Returns›3. Farm Income

! as non-passive. This can happen when

2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION income from rental property of which

less than 30% of the unadjusted basis is subject to depreciation must be recharacterized as non- passive. Be cautious of farmland rentals that may be subject to this provision.

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▸Contents — 2025 Publ 225 (PDF)

2025 Publ 225 (PDF)

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