Schedule F (Form 1 Profit or Loss from Farming

SCHEDULE F
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)

OMB No. 1545-0074

Profit or Loss From Farming

2013

Attach to Form 1040, Form 1040NR, Form 1041, Form 1065, or Form 1065-B.
▶ Information about Schedule F and its separate instructions is at www.irs.gov/schedulef.
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Attachment
Sequence No.

A Principal crop or activity

B Enter code from Part IV

C Accounting method:
Cash

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D Employer ID number (EIN), (see instr)

Accrual

E Did you “materially participate” in the operation of this business during 2013? If “No,” see instructions for limit on passive losses
F Did you make any payments in 2013 that would require you to file Form(s) 1099 (see instructions)? . . . . . . . . .
G If “Yes,” did you or will you file required Forms 1099? . . . . . . . . . . . . . . . . . . . . . .

Part I

Sales of livestock and other resale items (see instructions) . . .
Cost or other basis of livestock or other items reported on line 1a .
Subtract line 1b from line 1a . . . . . . . . . . . .

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1b
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2
3a

Sales of livestock, produce, grains, and other products you raised
Cooperative distributions (Form(s) 1099-PATR) .
3a

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4a
5a
b

Agricultural program payments (see instructions) .
4a
Commodity Credit Corporation (CCC) loans reported under election .
CCC loans forfeited . . . . . . . . .
5b

6

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2
3b

Taxable amount
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Taxable amount

4b
5a
5c

Crop insurance proceeds and federal crop disaster payments (see instructions)
Amount received in 2013
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6a
6b Taxable amount
If election to defer to 2014 is attached, check here ▶
6d Amount deferred from 2012

6b
6d

3b
4b
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5c

9

Gross income. Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the
accrual method, enter the amount from Part III, line 50 (see instructions) . . . . . . . . . . ▶

Part II

11
12
13

Custom hire (machine work) .

12
13

14

Depreciation and section 179
expense (see instructions) .

14

15
16
17

Employee benefit
other than on line 23
Feed
. . . .
Fertilizers and lime

15
16
17

18
19
20

Freight and trucking . . .
Gasoline, fuel, and oil . . .
Insurance (other than health)

21

Interest:
Mortgage (paid to banks, etc.)
Other . . . . . . .

programs
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10
11

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7
8
9

23

Pension and profit-sharing plans

23

24

Rent or lease (see instructions):
Vehicles, machinery, equipment
Other (land, animals, etc.) . .

24a
24b

a
b

18
19
20
21a
21b
22

25
26
27

Repairs and maintenance
Seeds and plants . . .
Storage and warehousing

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25
26
27

28
29
30

Supplies
Taxes .
Utilities .

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28
29
30

31
32

Veterinary, breeding, and medicine
Other expenses (specify):

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31

a
b
c

32a
32b
32c

d
e

32d
32e
32f

22

Labor hired (less employment credits)

33

Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions .

35
36
a

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Farm Expenses—Cash and Accrual Method. Do not include personal or living expenses (see instructions).

Car and truck expenses (see
instructions). Also attach Form 4562
Chemicals . . . . . .
Conservation expenses (see instructions)

34

1c

. . . . .
Taxable amount

.

Custom hire (machine work) income . . . . . . . . . . . . . . . . . .
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) .

a
b

No
No
No

1a

7
8

10

Yes
Yes
Yes

Farm Income—Cash Method. Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, line 9.)

1a
b
c

a
c

14

Social security number (SSN)

Name of proprietor

f

. . . . . . ▶
33
Net farm profit or (loss). Subtract line 33 from line 9 . . . . . . . . . . . . . . . .
34
If a profit, stop here and see instructions for where to report. If a loss, complete lines 35 and 36.
Did you receive an applicable subsidy in 2013? (see instructions) . . . . . . . . . . . . . . . .
Check the box that describes your investment in this activity and see instructions for where to report your loss.
All investment is at risk.

b

.

Yes

No

Some investment is not at risk.

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11346H

Schedule F (Form 1040) 2013

Page 2

Schedule F (Form 1040) 2013

Part III

Farm Income—Accrual Method (see instructions).

37

Sales of livestock, produce, grains, and other products (see instructions)

38a

Cooperative distributions (Form(s) 1099-PATR)

.

38a

38bTaxable amount

38b

39a

Agricultural program payments .

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39a

39bTaxable amount

39b

40
a

Commodity Credit Corporation (CCC) loans:
CCC loans reported under election . . . .

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b

CCC loans forfeited

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37

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40a

40c Taxable amount

40c

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40b

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41

Crop insurance proceeds

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41

42

Custom hire (machine work) income

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42

43

Other income (see instructions) .

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43

44

Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) .

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44

45

Inventory of livestock, produce, grains, and other products at beginning of
the year. Do not include sales reported on Form 4797 . . . . . . .

45

46

Cost of livestock, produce, grains, and other products purchased during the
year . . . . . . . . . . . . . . . . . . . . . .

46

47

Add lines 45 and 46

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47

48

Inventory of livestock, produce, grains, and other products at end of year

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48

49

Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47*

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49

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50
50
Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9 . . . . . ▶
*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line
47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.

Part IV

Principal Agricultural Activity Codes

Do not file Schedule F (Form 1040) to report the
following.
• Income from providing agricultural services such as
CAUTION
soil preparation, veterinary, farm labor, horticultural, or
management for a fee or on a contract basis. Instead file
Schedule C (Form 1040) or Schedule C-EZ (Form 1040).
• Income from breeding, raising, or caring for dogs, cats, or
other pet animals. Instead file Schedule C (Form 1040) or
Schedule C-EZ (Form 1040).
• Sales of livestock held for draft, breeding, sport, or dairy
purposes. Instead file Form 4797.

!
▲

These codes for the Principal Agricultural Activity classify
farms by their primary activity to facilitate the administration of
the Internal Revenue Code. These six-digit codes are based on
the North American Industry Classification System (NAICS).
Select the code that best identifies your primary farming
activity and enter the six-digit number on line B.
Crop Production
111100
Oilseed and grain farming
111210
Vegetable and melon farming

111300
111400
111900

Fruit and tree nut farming
Greenhouse, nursery, and floriculture production
Other crop farming

Animal Production
112111
Beef cattle ranching and farming
112112
Cattle feedlots
112120
Dairy cattle and milk production
112210
Hog and pig farming
112300
Poultry and egg production
112400
Sheep and goat farming
112510
Aquaculture
112900
Other animal production
Forestry and Logging
113000
Forestry and logging (including forest nurseries and
timber tracts)

Schedule F (Form 1040) 2013