4835 (2025) - Farm Rental Income and Expenses

This document is used by farmers to report income and expenses from farming activities, specifically for reporting farm rental income based on crops or livestock produced by the tenant. It allows farmers to detail their income and expenses related to the rental of farmland.

To use the Upload PDF endpoint for this document, you must use A_4835_2025 in the form_type parameter.

Field descriptions

The following fields are available on this form type:

JSON AttributeData TypeDescription
a_4835_2025-Part01-General:yearIntegerYear
a_4835_2025-Part01-General:namesShownOnTaxReturnTextName(s) Shown On Tax Return
a_4835_2025-Part01-General:yourSocialSecurityNumberSocial Security NumberYour Social Security Number
a_4835_2025-Part01-General:employerIdNumberEinIfAnyEINEmployer ID Number (EIN) If Any
a_4835_2025-Part01-General:aDidYouActivelyParticipateInTheOperationOfThisFarmDuring2025:yesCHECKED, NOT CHECKEDA - Did You Actively Participate In The Operation Of This Farm During 2025 - Yes
a_4835_2025-Part01-General:aDidYouActivelyParticipateInTheOperationOfThisFarmDuring2025:noCHECKED, NOT CHECKEDA - Did You Actively Participate In The Operation Of This Farm During 2025 - No
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line1IncomeFromProductionOfLivestockProduceGrainsAndOtherCropsMoneyLine 1 - Income From Production Of Livestock Produce Grains And Other Crops
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line2ACooperativeDistributionsFormS1099PatrMoneyLine 2A - Cooperative Distributions (Form(s) 1099-PATR)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line2BTaxableAmountMoneyLine 2B - Taxable Amount
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line3AAgriculturalProgramPaymentsMoneyLine 3A - Agricultural Program Payments
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line3BTaxableAmountMoneyLine 3B - Taxable Amount
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line4CommodityCreditCorporationCccLoans:4aCccLoansReportedUnderElectionMoneyLine 4 - Commodity Credit Corporation (CCC) Loans (4A - CCC Loans Reported Under Election)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line4CommodityCreditCorporationCccLoans:4bCccLoansForfeitedMoneyLine 4 - Commodity Credit Corporation (CCC) Loans (4B - CCC Loans Forfeited)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line4CommodityCreditCorporationCccLoans:4cTaxableAmountMoneyLine 4 - Commodity Credit Corporation (CCC) Loans (4C - Taxable Amount)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line5CropInsuranceProceedsAndFederalCropDisasterPayments:5aAmountReceivedIn2025MoneyLine 5 - Crop Insurance Proceeds And Federal Crop Disaster Payments (5A - Amount Received In 2025)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line5CropInsuranceProceedsAndFederalCropDisasterPayments:5bTaxableAmountMoneyLine 5 - Crop Insurance Proceeds And Federal Crop Disaster Payments (5B - Taxable Amount)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line5CropInsuranceProceedsAndFederalCropDisasterPayments:5cIfElectionToDeferTo2026IsAttachedCheckHereCHECKED, NOT CHECKEDLine 5 - Crop Insurance Proceeds And Federal Crop Disaster Payments (5C - If Election To Defer To 2026 Is Attached - Check Here)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line5CropInsuranceProceedsAndFederalCropDisasterPayments:5dAmountDeferredFrom2024MoneyLine 5 - Crop Insurance Proceeds And Federal Crop Disaster Payments (5D - Amount Deferred From 2024)
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line6OtherIncomeIncludingFederalAndStateGasolineOrFuelTaxCreditOrRefundMoneyLine 6 - Other Income Including Federal And State Gasoline Or Fuel Tax Credit Or Refund
a_4835_2025-Part02-GrossFarmRentalIncomeBasedOnProduction:line7GrossFarmRentalIncomeAddAmountsInTheRightColumnForLines1Through6MoneyLine 7 - Gross Farm Rental Income. Add Amounts In The Right Column For Lines 1 Through 6
a_4835_2025-Part03-ExpensesFarmRentalProperty:line8CarAndTruckExpensesMoneyLine 8 - Car And Truck Expenses
a_4835_2025-Part03-ExpensesFarmRentalProperty:line9ChemicalsMoneyLine 9 - Chemicals
a_4835_2025-Part03-ExpensesFarmRentalProperty:line10ConservationExpensesMoneyLine 10 - Conservation Expenses
a_4835_2025-Part03-ExpensesFarmRentalProperty:line11CustomHireMachineWorkMoneyLine 11 - Custom Hire (Machine Work)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line12DepreciationAndSection179ExpenseDeductionNotClaimedElsewhereMoneyLine 12 - Depreciation And Section 179 Expense Deduction Not Claimed Elsewhere
a_4835_2025-Part03-ExpensesFarmRentalProperty:line13EmployeeBenefitProgramsOtherThanOnLine21MoneyLine 13 - Employee Benefit Programs Other Than On Line 21
a_4835_2025-Part03-ExpensesFarmRentalProperty:line14FeedMoneyLine 14 - Feed
a_4835_2025-Part03-ExpensesFarmRentalProperty:line15FertilizersAndLimeMoneyLine 15 - Fertilizers And Lime
a_4835_2025-Part03-ExpensesFarmRentalProperty:line16FreightAndTruckingMoneyLine 16 - Freight And Trucking
a_4835_2025-Part03-ExpensesFarmRentalProperty:line17GasolineFuelAndOilMoneyLine 17 - Gasoline Fuel And Oil
a_4835_2025-Part03-ExpensesFarmRentalProperty:line18InsuranceOtherThanHealthMoneyLine 18 - Insurance (Other Than Health)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line19Interest:19aMortgagePaidToBanksEtcMoneyLine 19 - Interest (19A - Mortgage (Paid To Banks Etc.))
a_4835_2025-Part03-ExpensesFarmRentalProperty:line19Interest:19bOtherMoneyLine 19 - Interest (19B - Other)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line20LaborHiredLessEmploymentCreditsMoneyLine 20 - Labor Hired (Less Employment Credits)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line21PensionAndProfitSharingPlansMoneyLine 21 - Pension And Profit-Sharing Plans
a_4835_2025-Part03-ExpensesFarmRentalProperty:line22RentOrLease:22aVehiclesMachineryAndEquipmentMoneyLine 22 - Rent Or Lease (22A - Vehicles Machinery And Equipment)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line22RentOrLease:22bOtherLandAnimalsEtcMoneyLine 22 - Rent Or Lease (22B - Other (Land Animals Etc.))
a_4835_2025-Part03-ExpensesFarmRentalProperty:line23RepairsAndMaintenanceMoneyLine 23 - Repairs And Maintenance
a_4835_2025-Part03-ExpensesFarmRentalProperty:line24SeedsAndPlantsMoneyLine 24 - Seeds And Plants
a_4835_2025-Part03-ExpensesFarmRentalProperty:line25StorageAndWarehousingMoneyLine 25 - Storage And Warehousing
a_4835_2025-Part03-ExpensesFarmRentalProperty:line26SuppliesMoneyLine 26 - Supplies
a_4835_2025-Part03-ExpensesFarmRentalProperty:line27TaxesMoneyLine 27 - Taxes
a_4835_2025-Part03-ExpensesFarmRentalProperty:line28UtilitiesMoneyLine 28 - Utilities
a_4835_2025-Part03-ExpensesFarmRentalProperty:line29VeterinaryBreedingAndMedicineMoneyLine 29 - Veterinary Breeding And Medicine
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30aDescriptionTextLine 30 - Other Expenses (30A - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30aAmountMoneyLine 30 - Other Expenses (30A - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30bDescriptionTextLine 30 - Other Expenses (30B - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30bAmountMoneyLine 30 - Other Expenses (30B - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30cDescriptionTextLine 30 - Other Expenses (30C - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30cAmountMoneyLine 30 - Other Expenses (30C - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30dDescriptionTextLine 30 - Other Expenses (30D - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30dAmountMoneyLine 30 - Other Expenses (30D - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30eDescriptionTextLine 30 - Other Expenses (30E - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30eAmountMoneyLine 30 - Other Expenses (30E - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30fDescriptionTextLine 30 - Other Expenses (30F - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30fAmountMoneyLine 30 - Other Expenses (30F - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30gDescriptionTextLine 30 - Other Expenses (30G - Description)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line30OtherExpenses:30gAmountMoneyLine 30 - Other Expenses (30G - Amount)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line31TotalExpensesAddLines8Through30GMoneyLine 31 - Total Expenses. Add Lines 8 Through 30G
a_4835_2025-Part03-ExpensesFarmRentalProperty:line32NetFarmRentalIncomeOrLossSubtractLine31FromLine7MoneyLine 32 - Net Farm Rental Income Or (Loss). Subtract Line 31 From Line 7
a_4835_2025-Part03-ExpensesFarmRentalProperty:line33TextLine 33
a_4835_2025-Part03-ExpensesFarmRentalProperty:line34IfLine32IsALossCheckTheBoxThatDescribesYourInvestment:34aAllInvestmentIsAtRiskCHECKED, NOT CHECKEDLine 34 - If Line 32 Is A Loss Check The Box That Describes Your Investment (34A - All Investment Is At Risk)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line34IfLine32IsALossCheckTheBoxThatDescribesYourInvestment:34bSomeInvestmentIsNotAtRiskCHECKED, NOT CHECKEDLine 34 - If Line 32 Is A Loss Check The Box That Describes Your Investment (34B - Some Investment Is Not At Risk)
a_4835_2025-Part03-ExpensesFarmRentalProperty:line34IfLine32IsALossCheckTheBoxThatDescribesYourInvestment:34cYouMayHaveToCompleteForm8582ToDetermineYourDeductibleLossMoneyLine 34 - If Line 32 Is A Loss Check The Box That Describes Your Investment (34C - You May Have To Complete Form 8582 To Determine Your Deductible Loss)

Sample document

Sample JSON result

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