1040 Schedule F (2025) - Profit or Loss from Farming

This form is used to report farm income and expenses. Farmers and ranchers use this form to provide a detailed account of their agricultural activities, including the income generated from farming operations and the associated expenses incurred during the tax year.

To use the Upload PDF endpoint for this document, you must use A_1040_SCHEDULE_F_2025 in the form_type parameter.

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SCHEDULE F

The document type A_1040_SCHEDULE_F_2025 supports data capture from the 1040 Schedule F only. The first two pages of the document 1040 are processed as a separate document type.

Field descriptions

The following fields are available on this form type:

JSON AttributeData TypeDescription
a_1040_schedule_f_2025-Part01-General:yearIntegerYear
a_1040_schedule_f_2025-Part01-General:nameOfProprietorTextName Of Proprietor
a_1040_schedule_f_2025-Part01-General:socialSecurityNumberSsnSocial Security NumberSocial Security Number (SSN)
a_1040_schedule_f_2025-Part01-General:aPrincipalCropOrActivityTextA - Principal Crop Or Activity
a_1040_schedule_f_2025-Part01-General:bEnterCodeFromPartIvIntegerB - Enter Code From Part IV
a_1040_schedule_f_2025-Part01-General:cAccountingMethod:cashCHECKED, NOT CHECKEDC - Accounting Method (Cash)
a_1040_schedule_f_2025-Part01-General:cAccountingMethod:accrualCHECKED, NOT CHECKEDC - Accounting Method (Accrual)
a_1040_schedule_f_2025-Part01-General:dEmployerIdNumberEinEIND - Employer ID Number (EIN)
a_1040_schedule_f_2025-Part01-General:eDidYouMateriallyParticipateInTheOperationOfThisBusinessDuring2025:yesCHECKED, NOT CHECKEDE - Did You Materially Participate In The Operation Of This Business During 2025?
a_1040_schedule_f_2025-Part01-General:eDidYouMateriallyParticipateInTheOperationOfThisBusinessDuring2025:noCHECKED, NOT CHECKEDE - Did You Materially Participate In The Operation Of This Business During 2025?
a_1040_schedule_f_2025-Part01-General:fDidYouMakeAnyPaymentsIn2025ThatWouldRequireYouToFileFormS1099:yesCHECKED, NOT CHECKEDF - Did You Make Any Payments In 2025 That Would Require You To File Form(s) 1099?
a_1040_schedule_f_2025-Part01-General:fDidYouMakeAnyPaymentsIn2025ThatWouldRequireYouToFileFormS1099:noCHECKED, NOT CHECKEDF - Did You Make Any Payments In 2025 That Would Require You To File Form(s) 1099?
a_1040_schedule_f_2025-Part01-General:gIfYesDidYouOrWillYouFileRequiredFormS1099:yesCHECKED, NOT CHECKEDG - If Yes Did You Or Will You File Required Form(s) 1099?
a_1040_schedule_f_2025-Part01-General:gIfYesDidYouOrWillYouFileRequiredFormS1099:noCHECKED, NOT CHECKEDG - If Yes Did You Or Will You File Required Form(s) 1099?
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line1ASalesOfPurchasedLivestockAndOtherResaleItemsMoneyLine 1A - Sales Of Purchased Livestock And Other Resale Items
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line1BCostOrOtherBasisOfPurchasedLivestockOrOtherItemsReportedOnLine1AMoneyLine 1B - Cost Or Other Basis Of Purchased Livestock Or Other Items Reported On Line 1A
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line1CSubtractLine1BFromLine1AMoneyLine 1C - Subtract Line 1B From Line 1A
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line2SalesOfLivestockProduceGrainsAndOtherProductsYouRaisedMoneyLine 2 - Sales Of Livestock Produce Grains And Other Products You Raised
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line3ACooperativeDistributionsFormS1099PatrMoneyLine 3A - Cooperative Distributions (Form(s) 1099-PATR)
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line3BTaxableAmountMoneyLine 3B - Taxable Amount
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line4AAgriculturalProgramPaymentsMoneyLine 4A - Agricultural Program Payments
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line4BTaxableAmountMoneyLine 4B - Taxable Amount
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line5ACommodityCreditCorporationCccLoansReportedUnderElectionMoneyLine 5A - Commodity Credit Corporation (CCC) Loans Reported Under Election
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line5BCccLoansForfeitedMoneyLine 5B - CCC Loans Forfeited
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line5CTaxableAmountMoneyLine 5C - Taxable Amount
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line6CropInsuranceProceedsAndFederalCropDisasterPayments:line6AAmountReceivedIn2025MoneyLine 6 - Crop Insurance Proceeds And Federal Crop Disaster Payments (Line 6A - Amount Received In 2025)
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line6CropInsuranceProceedsAndFederalCropDisasterPayments:line6BTaxableAmountMoneyLine 6 - Crop Insurance Proceeds And Federal Crop Disaster Payments (Line 6B - Taxable Amount)
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line6CropInsuranceProceedsAndFederalCropDisasterPayments:line6CIfElectionToDeferTo2026IsAttachedCheckHereCHECKED, NOT CHECKEDLine 6 - Crop Insurance Proceeds And Federal Crop Disaster Payments (Line 6C - If Election To Defer To 2026 Is Attached Check Here)
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line6CropInsuranceProceedsAndFederalCropDisasterPayments:line6DAmountDeferredFrom2024MoneyLine 6 - Crop Insurance Proceeds And Federal Crop Disaster Payments (Line 6D - Amount Deferred From 2024)
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line7CustomHireMachineWorkIncomeMoneyLine 7 - Custom Hire (Machine Work) Income
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line8OtherIncomeIncludingFederalAndStateGasolineOrFuelTaxCreditOrRefundMoneyLine 8 - Other Income Including Federal And State Gasoline Or Fuel Tax Credit Or Refund
a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line9GrossIncomeMoneyLine 9 - Gross Income
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line10CarAndTruckExpensesMoneyLine 10 - Car And Truck Expenses
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line11ChemicalsMoneyLine 11 - Chemicals
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line12ConservationExpensesMoneyLine 12 - Conservation Expenses
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line13CustomHireMachineWorkMoneyLine 13 - Custom Hire (Machine Work)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line14DepreciationAndSection179ExpenseMoneyLine 14 - Depreciation And Section 179 Expense
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line15EmployeeBenefitProgramsOtherThanOnLine23MoneyLine 15 - Employee Benefit Programs Other Than On Line 23
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line16FeedMoneyLine 16 - Feed
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line17FertilizersAndLimeMoneyLine 17 - Fertilizers And Lime
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line18FreightAndTruckingMoneyLine 18 - Freight And Trucking
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line19GasolineFuelAndOilMoneyLine 19 - Gasoline Fuel And Oil
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line20InsuranceOtherThanHealthMoneyLine 20 - Insurance (Other Than Health)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line21Interest:line21AMortgagePaidToBanksEtcMoneyLine 21 - Interest (Line 21A - Mortgage (Paid To Banks Etc.))
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line21Interest:line21BOtherMoneyLine 21 - Interest (Line 21B - Other)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line22LaborHiredLessEmploymentCreditsMoneyLine 22 - Labor Hired (Less Employment Credits)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line23PensionAndProfitSharingPlansMoneyLine 23 - Pension And Profit-Sharing Plans
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line24RentOrLease:line24AVehiclesMachineryEquipmentMoneyLine 24 - Rent Or Lease (Line 24A - Vehicles Machinery Equipment)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line24RentOrLease:line24BOtherLandAnimalsEtcMoneyLine 24 - Rent Or Lease (Line 24B - Other (Land Animals Etc.))
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line25RepairsAndMaintenanceMoneyLine 25 - Repairs And Maintenance
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line26SeedsAndPlantsMoneyLine 26 - Seeds And Plants
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line27StorageAndWarehousingMoneyLine 27 - Storage And Warehousing
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line28SuppliesMoneyLine 28 - Supplies
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line29TaxesMoneyLine 29 - Taxes
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line30UtilitiesMoneyLine 30 - Utilities
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line31VeterinaryBreedingAndMedicineMoneyLine 31 - Veterinary Breeding And Medicine
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32ADescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32AAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32BDescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32BAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32CDescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32CAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32DDescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32DAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32EDescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32EAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32FDescriptionTextLine 32 - Other Expenses (Description)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line32OtherExpenses:line32FAmountMoneyLine 32 - Other Expenses (Amount)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line33TotalExpensesMoneyLine 33 - Total Expenses
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line34NetFarmProfitOrLossMoneyLine 34 - Net Farm Profit Or (Loss)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line35TextLine 35
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line36CheckTheBoxThatDescribesYourInvestmentInThisActivity:line36AAllInvestmentIsAtRiskCHECKED, NOT CHECKEDLine 36 - Check The Box That Describes Your Investment In This Activity - (36A - All Investment Is At Risk)
a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line36CheckTheBoxThatDescribesYourInvestmentInThisActivity:line36BSomeInvestmentIsNotAtRiskCHECKED, NOT CHECKEDLine 36 - Check The Box That Describes Your Investment In This Activity - (Line 36B - Some Investment Is Not At Risk)
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line37SalesOfLivestockProduceGrainsAndOtherProductsMoneyLine 37 - Sales Of Livestock Produce Grains And Other Products
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line38ACooperativeDistributionsFormS1099PatrMoneyLine 38A - Cooperative Distributions (Form(s) 1099-PATR)
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line38BTaxableAmountMoneyLine 38B - Taxable Amount
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line39AAgriculturalProgramPaymentsMoneyLine 39A - Agricultural Program Payments
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line39BTaxableAmountMoneyLine 39B - Taxable Amount
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line40CommodityCreditCorporationCccLoans:line40ACccLoansReportedUnderElectionMoneyLine 40 - Commodity Credit Corporation (CCC) Loans Reported Under Election (Line 40A - CCC Loans Reported Under Election)
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line40CommodityCreditCorporationCccLoans:line40BCccLoansForfeitedMoneyLine 40 - Commodity Credit Corporation (CCC) Loans Forfeited (Line 40B - CCC Loans Forfeited)
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line40CommodityCreditCorporationCccLoans:line40CTaxableAmountMoneyLine 40 - Commodity Credit Corporation (CCC) Loans (Line 40C - Taxable Amount)
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line41CropInsuranceProceedsMoneyLine 41 - Crop Insurance Proceeds
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line42CustomHireMachineWorkIncomeMoneyLine 42 - Custom Hire (Machine Work) Income
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line43OtherIncomeMoneyLine 43 - Other Income
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line44AddAmountsInTheRightColumnForLines37Through43MoneyLine 44 - Add Amounts In The Right Column For Lines 37 Through 43
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line45InventoryOfLivestockProduceGrainsAndOtherProductsMoneyLine 45 - Inventory Of Livestock Produce Grains And Other Products
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line46CostOfLivestockProduceGrainsAndOtherProductsPurchasedDuringTheYearMoneyLine 46 - Cost Of Livestock Produce Grains And Other Products Purchased During The Year
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line47AddLines45And46MoneyLine 47 - Add Lines 45 And 46
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line48InventoryOfLivestockProduceGrainsAndOtherProductsAtEndOfYearMoneyLine 48 - Inventory Of Livestock Produce Grains And Other Products At End Of Year
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line49CostOfLivestockProduceGrainsAndOtherProductsSoldMoneyLine 49 - Cost Of Livestock Produce Grains And Other Products Sold
a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line50GrossIncomeMoneyLine 50 - Gross Income

Sample document

Sample JSON result

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  "name": "A_1040_SCHEDULE_F_2025",
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  "created_ts": "2026-01-15T21:39:44Z",
  "verified_pages_count": 2,
  "book_status": "ACTIVE",
  "id": 69060198,
  "forms": [
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      "form_type": "A_1040_SCHEDULE_F_2025",
      "form_config_pk": 2158765,
      "tables": [],
      "attribute_data": null,
      "raw_fields": {
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          "is_empty": false,
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          "confidence": 1.0
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        "a_1040_schedule_f_2025-Part01-General:nameOfProprietor": {
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          "is_empty": false,
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          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line11Chemicals": {
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          "is_empty": false,
          "alias_used": null,
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          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line30Utilities": {
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          "is_empty": false,
          "alias_used": null,
          "source_filename": "1040_SCHEDULE_F_2025.pdf",
          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part02-FarmIncome-CashMethod:line1CSubtractLine1BFromLine1A": {
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          "is_empty": false,
          "alias_used": null,
          "source_filename": "1040_SCHEDULE_F_2025.pdf",
          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part04-FarmIncome-AccrualMethod:line41CropInsuranceProceeds": {
          "value": "500.00",
          "is_empty": false,
          "alias_used": null,
          "source_filename": "1040_SCHEDULE_F_2025.pdf",
          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part01-General:gIfYesDidYouOrWillYouFileRequiredFormS1099:no": {
          "value": "NOT CHECKED",
          "is_empty": false,
          "alias_used": null,
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          "confidence": 1.0
        },
        "a_1040_schedule_f_2025-Part03-FarmExpenses-CashAndAccrualMethod:line33TotalExpenses": {
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          "is_empty": false,
          "alias_used": null,
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