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pdfOMB No. 0535-0275: Approval Expires 06/30/2026
2024 TENURE, OWNERSHIP, AND TRANSITION OF AGRICULTURAL LAND (TOTAL)
Costs and Returns
Report – Version 1
SURVEY CODE:
Project Code: 904
(09/19/2024)
www.agcounts.usda.gov
United States
Department of
Agriculture
National
Agricultural
Statistics
Service
ECONOMIC RESEARCH SERVICE
U.S. Department of Agriculture
National Agricultural Statistics Service
National Processing Center
1201 East 10th Street
Jeffersonville, IN 47132
Phone: 1-888-424-7828
Fax:1-812-218-2232
E-mail: [email protected]
Please make corrections to label name, address, and ZIP code, if needed.
The information you provide will be used for statistical purposes only. Your response will be kept confidential and any person who willfully discloses ANY identifiable
information about you or your operation is subject to a jail term, a fine, or both. This survey is conducted in accordance with the Confidential Information Protection and
Statistical Efficiency Act of 2018, Title III of Pub. L. No. 115-435, codified in 44 U.S.C. Ch. 35 and other applicable Federal laws. For more information on how we protect your
information please visit: www.nass.usda.gov/confidentiality. Response to this survey is required by law under Title 7 USC 2204(g) Public Law 105-113.
According to the Paperwork Reduction Act of 1995, an agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it
displays a valid OMB control number. The valid OMB control number for this information collection is 0535-0275. The time required to complete this information collection is
estimated to average 100 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed,
and completing and reviewing the collection of information.
NASS is collecting information on the costs and returns for operating a farm or ranch in the United States and it is essential that we collect this information directly from the
producers to make the information as accurate as possible.
[If this operation is a partnership, please identify the other person(s) involved.]
Partner 1
Partner 2
Partner Name
Partner Name
Address
Address
City
State
Zip
Phone Number
City
Partner 3
Partner 4
Partner Name
Partner Name
Address
Address
City
State
Zip
Phone Number
City
State
Zip
Phone Number
State
Zip
Phone Number
Office Use Only
Screening
Box
0006
Beginning Time
(Military)
Hours
Minutes
0004
Total
Points
0929
R. Unit
9921
Duplication
Adjustor
0922
Office Use
Only
Partner Stratum
9922
9923
9927
9928
21814017
0009
Number of
Supplements
0002
§6rI2¤
2
SECTION A
LAND IN FARM / RANCH
For 2024, please report farm/ranch land owned, rented, or used by you, your spouse, or by the partnership, corporation or
organization for which you are reporting. INCLUDE all cropland, idle land, Conservation Reserve Program (CRP), pastureland, woodland,
wasteland, farmstead, acres used for crop/livestock production facilities, and all other building sites associated with this operation, etc.
Number of Acres
None
ACRES OPERATED
1.
How many acres of farm/ranch land were owned? . . . . . . . . . . . . . . . . . . . . . . . .
2.
How many acres of farm/ranch land were rented or leased from others — EXCLUDE
+
0020
land used on an animal unit month (AUM) or fee per head basis under a grazing permit.
a. for a fixed cash rent payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0021
+
b. for a flexible rent payment? (INCLUDE hybrid rental arrangements where rent
paid is based on a fixed cash payment plus some shared production.) . . . . . . . . . . . . 0022
c. for a share of the crop or livestock production? (EXCLUDE hybrid rental
arrangements.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0023
+
d. for free? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0024
+
3.
How many acres of farm/ranch land were rented or leased to others? (INCLUDE land
rented for cash, for a flexible rent, for a share of crop or livestock production, or rent free.). . 0025
-
4.
Then the TOTAL ACRES in this operation in 2024 were:
(Total Items 1 + 2a + 2b + 2c + 2d - 3.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0026
5.
How many of the (Item 4) acres were considered cropland in 2024? (INCLUDE land
+
Total Acres
=
in government programs, fruit/nut/berry/nursery acres, and land planted to hay, including wild
hay. EXCLUDE CRP acres planted to trees.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0063
ORGANIC LAND
6.
For the acres OWNED and RENTED in 2024, how many acres were:
2449
1
No organic acres
Acres OWNED and
OPERATED
(If checked, go to question 7)
Acres OWNED and
RENTED TO OTHERS
Acres RENTED and
OPERATED
a. USDA Certified organic . . . . . . . . . . .
2381
0115
2382
b. Transitioning to organic. . . . . . . . . . .
2383
2384
2385
c. Certified organic by your operation
after purchase or rental. . . . . . . . . . .
2386
2387
2388
LAND RENTED FROM OTHERS
7.
Including rent for land and/or buildings, what was the total CASH RENT PAID in 2024
by this operation? (INCLUDE rent paid in 2024 for previous years and rent paid in advance.
EXCLUDE storage bins, to be reported in SECTION H, Item 21. EXCLUDE grazing of livestock,
to be reported in Item 8 below.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0044
8.
None
Dollars
$
.00
a. In 2024, what were the total fees this operation paid for the use of publicly
owned land on an AUM basis? (INCLUDE fees paid for privately owned land
administered by a public agency through exchange-of-use.) . . . . . . . . . . . . . . . . . . . . . 0045
$
.00
b. In 2024, how much did this operation spend on pasturing or grazing of livestock
on privately owned land (railroads, another farm/ranch, etc.) used on a fee per
head (AUM) or gain basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0046
$
.00
Report any land this operation used (on a per head or AUM basis) that is administered
either by: public or private agencies, industrial corporations, grazing associations, or
rented from individuals on a short term grazing arrangement in 2024.
21814025
§6rI:¤
3
9.
Report any crop or livestock SHARE RENT payments for land rented from others in 2024.
a. What was the estimated total MARKET VALUE of your landlord’s share
of crop production from this operation in 2024? . . . . . . . . . . . . . . . . . . . . . . . . . 0184
b. What was the estimated total MARKET VALUE of your landlord’s share
of livestock production sold or removed from this operation in 2024?
EXCLUDE shared livestock production not part of a land rental arrangement . . . . . . . . . . 0276
10. What was the estimated market value of the land and buildings on the acres
rented or leased FROM OTHERS on December 31, 2024? . . . . . . . . . . . . . . . . . . .
0855
$
.00
$
.00
$
.00
Number
None
11. How many different landlords did this operation rent land from in 2024? . . . . . . . . . .
0054
a. Of the total landlords reported in Item 11, how many operated a farm or
ranch in 2024? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7147
12. Did this operation RENT or LEASE LAND TO OTHERS for agricultural purposes in 2024?
0143
1
Yes - Continue
3
No - Go to Item 25
LAND RENTED TO OTHERS
13. Including rent for land and/or buildings, what was the total CASH RENT RECEIVED
in 2024 for acres rented TO OTHERS by this operation? INCLUDE rent received in 2024
None
for previous years, rent received in advance, and government payments received from those
acres. EXCLUDE grazing of livestock, to be reported in SECTION G, Item 3b . . . . . . . . . . . . 0042
Dollars
$
.00
14. For acres SHARE-RENTED to others, what was the total value of crop or livestock
shares received in 2024 by this operation? INCLUDE rent received in 2024 from previous
years and government commodity payments received from those acres . . . . . . . . . . . . . . . .
0043
$
.00
15. What was the estimated market value of the land and buildings on the acres rented
or leased TO OTHERS on December 31, 2024? . . . . . . . . . . . . . . . . . . . . . . . . . . .
0857
$
.00
16. For the acres rented or leased TO OTHERS and not fully paid for, what is the
remaining debt owed on these acres as of December 31, 2024? . . . . . . . . . . . . . . . 7148
$
.00
17. For the acres rented or leased TO OTHERS, what amount of expenses did you
incur in 2024 related to property taxes, interest payments, and other ownership
costs of the owned land?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7149
$
.00
18. For the acres rented or leased TO OTHERS, what amount of expenses did you
incur in 2024 related to the agricultural production that occurred on the owned land?
INCLUDE inputs purchased and provided such as fertilizer or pesticides. . . . . . . . . . . . . . . .
7150
$
.00
19. For the acres rented or leased TO OTHERS, what amount of expenses did you
incur in 2024 related to capital purchases on the owned land? INCLUDE land
improvements, irrigation equipment, machinery purchases, etc . . . . . . . . . . . . . . . . . . . . . .
7110
$
.00
None
20. For the acres rented or leased TO OTHERS in 2024, how many acres were:
a. Fully paid for? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7120
b. Not fully paid for (purchased under mortgage or acquired under other financial
arrangements)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7121
Acres
21. For the acres rented or leased TO OTHERS in 2024, how many acres were:
a. Enrolled in the Environmental Quality Incentives Program (EQIP), the
Conservation Stewardship program (CSP) or another conservation program
(excluding CRP) in 2024? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7010
b. Under conservation easement? (e.g., against non-agricultural development,
draining wetlands, tilling grassland for crop production, etc.) . . . . . . . . . . . . . . . 7161
Number
22. How many total tenants did you have in 2024? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21814033
7030
§6rIB¤
4
23. Report the following information for up to three tenants you had on the total owned acres rented out in 2024. If you
had more than three tenants, report for the three that rented the largest number of acres from you in 2024.
Tenant 1
Tenant 2
Tenant 3
7031
7032
7033
7034
7035
7036
a. How many total ACRES did you
rent to this tenant in 2024? . . . . . . .
b. How many YEARS have you
rented land to this tenant? . . . . . . . .
Years
7037
c. What type of rental agreement is
used? . . . . . . . . . . . . . . . . . . . . . . .
Check one
7038
f.
Did the rental agreement allow
payments to be adjusted due to
exceptional or unusual conditions? . .
g. How often is the rental agreement
renewed? . . . . . . . . . . . . . . . . . . . .
h. Do you live in the same county as
the majority of the land you rented
to this tenant? . . . . . . . . . . . . . . . .
7039
Fixed cash
1
Fixed cash
1
Fixed cash
2
Flexible cash
(INCLUDE hybrid)
2
Flexible cash
(INCLUDE hybrid)
2
Flexible cash
(INCLUDE hybrid)
3
Share
3
Share
3
Share
4
Free
4
Free
4
Free
7041
1
Yes
3
1
3
Yes
No
7044
Yes
3
3
Yes
No
7047
Yes
3
Yes
3
No
1
Yes
3
No
Yes
3
No
7048
1
No
1
7045
1
No
7046
1
7042
1
No
7043
e. Is the rental agreement written? . . . .
Years
Check one
1
7040
d. Is the tenant related to you or
another owner of this land? . . . . . . .
Years
Check one
3
Yes
No
1
7049
Check one
7050
Check one
7051
Check one
1
Annually
1
Annually
1
Annually
2
Every two
years
2
Every two
years
2
Every two
years
3
Every three
years
3
Every three
years
3
Every three
years
4
Every four or
more years
4
Every four or
more years
4
Every four or
more years
7053
7052
1
Yes
3
No
24. Of all the total owned acres rented out in 2024, who made the
management decisions during that year for the practices listed
below? (Check only one per practice)
1
Tenant
only
7054
3
Yes
Landlord
only
No
1
Yes
3
No
Landlord
Landlord
and tenant and tenant
together separately
N/A
a. Selection of fertilizers and chemicals . . . . . . . . . . . . . . . . . .
7060 1
2
3
4
5
b. Cultivation practices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7061 1
2
3
4
5
c. Selection of crop varieties and/or livestock breeds . . . . . . . .
7062 1
2
3
4
5
d. Harvesting decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7063 1
2
3
4
5
e. Marketing agricultural products . . . . . . . . . . . . . . . . . . . . . .
7064 1
2
3
4
5
f.
7065 1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
Crop insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
g. Adoption of permanent conservation practices
(terraces, grass waterways, etc.) . . . . . . . . . . . . . . . . . . . . .
h. Adoption of one-season conservation practices
(conservation tillage, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . .
i. USDA program participation
(such as commodity and conservation programs) . . . . . . . . .
7066
7068
3741
21814041
§6rIJ¤
5
LAND USE
Acres OWNED and
OPERATED
25. For the acres OWNED in 2024, how many acres were?
Acres OWNED and
RENTED TO OTHERS
a. Orchards/vineyards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0964
7964
b. Cropland (INCLUDE hay acres, land in government programs). . . . . . . . . 7801
7802
c. Pastureland (INCLUDE cropland pasture, woodland pasture,
other pasture and rangeland and land in government programs). . . . . . . . . 7004
7003
d. Other (INCLUDE forest, woodland not pastured, farmsteads,
buildings, livestock facilities, ponds, roads, ditches, wasteland, etc.) . . . . . . 7006
26. For the acres OWNED in 2024,
how many acres were?
Acres OWNED and
OPERATED
7005
Acres OWNED and
RENTED TO OTHERS
Year Acquired
Year Acquired
a. Purchased from a relative . .
0076
2389
7076
3654
b. Purchased from a
non-relative. . . . . . . . . . . . .
0077
2390
7077
3655
c. Purchased in an auction . . .
7071
2391
7070
3656
d. Inherited as the beneficiary
of a will. . . . . . . . . . . . . . . .
0078
2392
3657
3658
e. Acquired through a trust. . . .
7176
2393
3659
3660
0079
2394
3661
3662
2448
2395
7072
3663
f.
Received as a gift or
donation . . . . . . . . . . . . . . .
g. Obtained in some other way
Specify: C . . . . . . . . . . . . .
Acres owned and operated
Acres owned and rented to others
2396
7073
27. Were any of the acres reported in item 26 purchased as a like-kind exchange?
A like-kind exchange (also known as a 1031) allows capital gains taxes to be deferred on investment property that is
sold so long as another “like-kind” purchase is made.
2397
1
Yes - Continue
3
No - Go to Item 28
a. Of the acres purchased as a like-kind exchange, how many
acres were acquired in each of the following time periods?
Acres OWNED and
OPERATED
Acres OWNED and
RENTED TO OTHERS
i. In 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2398
3665
ii. From 2019-2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2399
3666
iii. From 2014-2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2400
iv. Before 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2401
3667
3668
28. Do you anticipate transferring ownership of any owned land in the next 5 years?
7074
1
Yes - Continue
3
No - Go to Item 30
29. For the acres OWNED in 2024, how many acres do you
anticipate transferring ownership through the following
methods in the next 5 years?
Acres OWNED and
OPERATED
Acres OWNED and
RENTED TO OTHERS
a. Sell to a relative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7081
7080
b. Sell to a non-relative (INCLUDE like-kind exchanges) . . . . . . . . . . . 7083
7082
c. Gift . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7085
7084
d. Put or keep in a Trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7087
7086
e. Put or keep in a will (even though ownership will
transfer at an unknown time in the future) . . . . . . . . . . . . . . . . . . . . 7089
7088
21814058
§6rI[¤
6
30. Of all the acres OWNED, including acres rented to others,
for how many acres have the following rights been SOLD
and in what year were they sold? EXCLUDE rented or
leased rights.
None
Year Sold
(YYYY)
Acres
a. Oil and gas rights sold . . . . . . . . . . . . . . . . . . . . . . .
2402
2403
b. Mineral rights sold . . . . . . . . . . . . . . . . . . . . . . . . . .
2404
2405
c. Development rights sold . . . . . . . . . . . . . . . . . . . . . .
2406
2407
d. Recreational rights sold (e.g., hunting) . . . . . . . . . . . .
2408
2409
e. Other rights sold (EXCLUDE conservation
easements reported in Item 21b.) Specify: . . . . . . . . .
2444
2445
2410
31. Of all the acres OWNED, including acres rented to
others, for how many acres have the following rights
been LEASED and what was the first year of the lease?
EXCLUDE rights already sold.
None
First Year of Lease
(YYYY)
Acres
a. Oil and gas rights leased . . . . . . . . . . . . . . . . . . . . . .
2411
2412
b. Mineral rights leased . . . . . . . . . . . . . . . . . . . . . . . . .
2413
2414
c. Solar rights leased . . . . . . . . . . . . . . . . . . . . . . . . . .
2415
2416
d. Wind rights leased . . . . . . . . . . . . . . . . . . . . . . . . . .
2417
2418
e. Recreational rights leased (e.g., hunting) . . . . . . . . . .
2419
2420
2421
2422
f.
Other rights leased (EXCLUDE land in conservation
programs reported in Item 21a.) Specify: . . . . . . . . . .
2423
32. During 2024, did this operation produce and sell any crops, livestock, poultry, or agricultural products directly to
Consumers, Retail Markets, Institutions, or Intermediate Markets? Refer to the Respondent Booklet for examples of
these types of markets.
Ⴠ INCLUDE ALL products, both unprocessed and processed (value-added) produced by this operation
Ⴠ EXCLUDE commodities produced under production contracts and products purchased and resold
3301
1
Yes - Continue
3
No - Go to Section B
33. For each sales channel, report the Gross Values of Sales
of Edible Products in column 1 and the Gross Value of
Sales of Non-edible Products in column 2.
Refer to the Respondent Booklet for definitions and
examples of Edible and Non-Edible products.
(1)
Gross Value of Sales of
Edible products
(2)
Gross Value of Sales of
Non-edible products
a. Consumers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4170
$
.00
5768
$
.00
b. Retail markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4172
$
.00
5769
$
.00
c. Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4165
$
.00
5770
$
.00
d. Intermediate markets . . . . . . . . . . . . . . . . . . . . . . . .
4167
$
.00
5771
$
.00
34. Report the Gross Value of Sales received in 2024 from the sales of
processed or value-added products produced and sold from this
operation’s own agricultural production directly to consumers,
retail markets, institutions, and intermediate markets. . . . . . . . . . . . . . . . . . . . . . . .
Gross Value of Sales
(Dollars)
None
2446
21814066
$
§6rIc¤
.00
SECTION B
1.
ACREAGE, PRODUCTION, and CASH SALES
Were any crops harvested from this operation or did this operation receive any income from these crops in 2024?
INCLUDE your landlord’s share and crops grown under contract. EXCLUDE crops grown on land rented to others.
0104
2.
3
Yes - Continue
No - Go to Section C
Report the acreage and production of crops harvested from this operation in 2024. Report quantity harvested in the unit
specified, by crop. For income received from cash sales in 2024, report the dollar amount this operation received from
any year’s production after subtracting marketing expenses. EXCLUDE contract sales or removals and landlord’s share of sales
1
in column 5.
1
CROP
2
3
How many acres
were
HARVESTED?
What was the
total production?
(INCLUDE landlord
share and amount used
on operation.)
(Acres)
(Total Amount)
FIELD CROPS
4
5
How much of this
How much was received in Cash
operation’s share of the
Sales from any year’s
total production was (will be)
production?
used on this operation for
(EXCLUDE contract sales
feed, seed, etc.?
and landlord’s share.)
(Amount Used on Operation)
(Dollars)
Corn for grain . . . . . . . . . . . . . . . .
0105
0106
Bu. 0107
Bu. 0108
$
.00
Corn for silage or greenchop . . . . .
0109
0110
Tons 0111
Tons 0112
$
.00
Cotton, all types . . . . . . . . . . . . . .
0113
0114
Lbs.
0116
$
.00
Peanuts . . . . . . . . . . . . . . . . . . . .
0117
0118
Lbs. 0119
Lbs. 0120
$
.00
Acres
Tenths
Potatoes (report sweet potatoes
in all other crops) . . . . . . . . . . . . .
0121
0122
Cwt. 0123
Cwt. 0124
$
.00
Rice. . . . . . . . . . . . . . . . . . . . . . .
0125
0126
Cwt. 0127
Cwt. 0128
$
.00
Sorghum for grain or seed. . . . . . .
0129
0130
Bu. 0131
Bu. 0132
$
.00
Sorghum for silage . . . . . . . . . . . .
0133
0134
Tons 0135
Tons 0136
$
.00
Soybeans. . . . . . . . . . . . . . . . . . .
0137
0138
Bu. 0139
Bu. 0140
$
.00
0141
0142
Lbs.
0144
$
.00
Barley for grain or seed. . . . . . . . .
0145
0146
Bu. 0147
Bu. 0148
$
.00
Oats for grain or seed . . . . . . . . . .
0149
0150
Bu. 0151
Bu. 0152
$
.00
Wheat, all types, for grain or seed .
0153
0154
Bu. 0155
Bu. 0156
$
.00
Hay, dry, alfalfa and alfalfa mixtures
0157
0158
Tons 0159
Tons 0160
$
.00
Hay, dry, all others . . . . . . . . . . . .
0161
0162
Tons 0163
Tons 0164
$
.00
Canola
......................
0165
0166
Lbs. 0167
Lbs. 0168
$
.00
Other oilseeds . . . . . . . . . . . . . . .
0169
0170
Lbs. 0171
Lbs. 0172
$
.00
Sugarcane or sugarbeets . . . . . . .
0173
0174
Tons 0175
Tons 0176
$
.00
Dry edible beans/peas/lentils . . . . .
0177
0185
$
.00
Vegetables for processing . . . . . . .
0178
0186
$
.00
(EXCLUDE vegetables grown under
glass or other protection.) . . . . . . . .
0179
0187
$
.00
Fruits, nuts, and berries
(INCLUDE citrus.)
...............
0180
0188
$
.00
0189
$
.00
0190
$
.00
Acres
Tobacco, all types . . . . . . . . . . . .
Tenths
SMALL GRAINS
DRY HAY CROPS
OTHER CROPS
All other vegetables and melons
SQUARE FEET UNDER
glass or other protection
ACRES in the OPEN
Tenths
Nursery and greenhouse crops
(INCLUDE hemp starts, Christmas trees.)
0191
All other crops not listed above
(INCLUDE hemp, sweet potatoes.). . .
2890
0182
0192
Specify crop(s)
21814074
§6rIk¤
8
SECTION C
1.
LIVESTOCK INVENTORY, NUMBER SOLD/REMOVED, and CASH SALES
Were there any livestock or poultry on this operation for which you made day to day decisions in 2024 (regardless of
ownership) or did this operation receive any income from livestock, poultry, or livestock products in 2024? INCLUDE
your landlord’s share & livestock/poultry grown for others on a contract basis. EXCLUDE livestock/poultry grown or fed by someone
else on a custom or contractual basis.
0247
2.
1
Yes - Continue
3
No - Go to Section D
Report the total number of livestock, poultry, and livestock products, by type. For income received in 2024, report the
total dollars this operation received from cash sales after subtracting marketing expenses. EXCLUDE contract sales or
removals and landlord’s share of sales in column 5.
INVENTORY
1
LIVESTOCK
2
SALES
3
On Dec. 31,
On Dec. 31,
2024,
2024,
how many
how many
[column 1]
[column 1] were
regardless of
owned by and
ownership were located on or off
on hand?
this operation?
(Number)
(Number)
4
5
What was the
total number of
[column 1] sold
or removed
in 2024?
How much was received in
Cash Sales of [column 1]
from any year’s production
in 2024?
(EXCLUDE marketing
contract sales.)
(Number)
(Dollars)
a. Beef cows (INCLUDE beef heifers that have
calved. EXCLUDE heifers that have not calved,
steers, calves, and bulls.) . . . . . . . . . . . . . . . . 0255
0256
0254
1254
$
.00
0259
0257
1258
$
.00
0253
0251
1251
$
.00
0295
0260
b. Milk cows, including any dry cows
(EXCLUDE any heifers not yet freshened.). . . . . 0258
c. Other cattle and calves (INCLUDE fed cattle,
beef and dairy cull animals, stockers and
feeders, veal calves, etc.) . . . . . . . . . . . . . . . . 0252
1295
$
.00
(i) Of the total (row d, col. 5) dollars, how
much was for breeding stock?1/ . . . . .
0512
$
.00
(ii) Recognized gain/loss on sale of
breeding stock. (If a loss was incurred,
indicate with a negative sign) . . . . . . . . . .
0535
$
.00
d. Total cattle and calves (Items a + b + c) . . . .
0261
e. Total milk sold in 2024 (report in cwt) . . . . . .
0270
Cwt 0510
$
.00
(i) Of the total (row e, col. 4) cwt, how
much was certified organic milk? . . . .
1528
Cwt 1298
$
.00
0262
1296
$
.00
(i) Of the total (row f, col. 5) dollars, how
much was for breeding stock?1/ . . . . .
0509
$
.00
(ii) Recognized gain/loss on sale of
breeding stock. (If a loss was incurred,
indicate with a negative sign) . . . . . . . . . .
0533
$
.00
0248
0526
$
.00
0266
Doz 0514
$
.00
f.
All hogs and pigs. . . . . . . . . . . . . . . . . . . .
g. All layers and pullets, including table
and hatching . . . . . . . . . . . . . . . . . . . . . . .
0263
0249
0296
0250
(i) All eggs, including hatching eggs
(report in dozens). . . . . . . . . . . . . . . . . .
h. Turkeys . . . . . . . . . . . . . . . . . . . . . . . . . .
0269
0298
0268
0515
$
.00
i.
Broilers . . . . . . . . . . . . . . . . . . . . . . . . . . .
0265
0297
0264
0513
$
.00
j.
Other Poultry (INCLUDE other chickens, ducks,
emus, geese, hatchlings, ostriches, pigeons,
pheasants, quail, poultry products, etc.) . . . . . . . 0275
0299
0274
0516
$
.00
1273
0272
0517
$
.00
(i) Of the total (row k, col. 5) dollars, how
much was for breeding stock?1/ . . . . .
0528
$
.00
(ii) Recognized gain/loss on sale of
breeding stock. (If a loss was incurred,
indicate with a negative sign) . . . . . . . . . .
0534
$
.00
k.
Other animals and other animal products
(INCLUDE sheep, goats, & their products (wool,
mohair, & goat milk); horses, ponies, mules,
burros, & donkeys; aquaculture; bees & honey;
semen & embryo sales) . . . . . . . . . . . . . . . . . 0273
1/
Report breeding and non-breeding stock as defined on Tax form 1040F and form 4797.
21814082
§6rIs¤
9
OTHER OPERATIONS GROWING, FEEDING, or RAISING LIVESTOCK FOR
THIS OPERATION
SECTION D
1.
In 2024, did any OTHER operations grow, feed, or raise livestock or poultry owned by this operation under a contract
agreement where you are the contractor?
0271
1
1
2
What livestock or
poultry were being
raised or fed for this
operation?
Commodity
Code
No - Go to Section E
3
Office Use
Only
(Code)
[List type below.]
4
What was the market
What was the
value of [type] on
estimated market value
hand on contractee (at placement) of [type]
operations on
placed under contract
Jan. 1, 2024?
DURING 2024?
(Dollars)
(Dollars)
5
6
7
How much was paid
to contractees for
labor, management,
and reimbursement
for expenses?
(Dollars)
How much were
the GROSS receipts
from [type] sold or
removed under
this contract?
(Dollars)
On Dec. 31, 2024
what was the market
value of unsold [type]
remaining under
contract?
(Dollars)
0277
0278
0279
0280
0281
0282
0283
0284
0285
0286
0287
0288
0289
0290
0291
0292
0293
0294
SECTION E
1.
3
Yes - Continue
MARKETING and PRODUCTION CONTRACTS
Did this operation have marketing or production contracts for any commodities delivered1 in 2024? (A marketing contract
is a verbal or written agreement reached before harvest of a crop or before completion of a livestock production stage, setting a price or
pricing formula and market for the commodity. A production contract is an agreement setting terms, conditions, and fees to be paid by the
contractor to the operation for the production of crops, livestock, or poultry.)
3991
2.
1
3
Yes - Continue
No - Go to Section F
Report the commodities delivered in 2024 through marketing or production contract(s). List the quantities delivered and
the final price/fee received. INCLUDE the quantity delivered or removed under contract. EXCLUDE money received from contractors as
reimbursement for expenses. EXCLUDE landlord shares (report in SECTION A) and marketing charges (report in SECTION H, Item 34).
1
2
What commodities did this
operation have MARKETING
or PRODUCTION contracts
for in 2024?
Commodity
Code
3
4
5
Marketing or
Quantity of this
Unit Code
Production commodity delivered (from list
Contract?
through this
below)
Office Use
contract?
Marketing=1
Only
(EXCLUDE
Production=2 landlord’s share.)
(Code)
(Code)
[Write in commodities]
Commodity example
6
7
What was (will be) the FINAL
PRICE/FEE RECEIVED per unit
by this operation for this
commodity delivered under this
contract?
(Dollars & Cents)
What was the total dollar
amount received in 2024 from
this contract?
0000
$
3929
3930
$
3933
3934
3935
3552
3938
3939
3942
3553
3943
3947
3554
3952
.
(Total Dollars)
0000
$
.
3931
$
.00
$
.
3936
$
.00
3940
$
.
3941
$
.00
3944
3945
$
.
3946
$
.00
3948
3949
3950
$
.
3951
$
.00
3555
3953
3954
3959
$
.
3960
$
.00
3961
3556
3962
3963
3964
$
.
3965
$
.00
3966
3557
3967
3968
3969
$
.
3970
$
.00
3971
3558
3972
3973
3974
$
.
3975
$
.00
3976
3559
3977
3978
3979
$
.
3980
$
.00
3981
3560
3982
3983
3984
$
.
3985
$
.00
3986
3561
3987
3988
3989
$
.
3990
$
.00
0000
0000
0000
3927
3550
3928
3932
3551
3937
0000
If more space is needed, please use a separate sheet of paper.
1/ "Delivered" includes commodities for which partial payment was made even if not physically delivered by December 31, 2024.
Unit
Code
Unit
Code
Unit
Code
Unit
Pound .
CWT . .
Ton . . .
Bushels
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 01
. 02
. 03
. 04
Bin . . .
Box . . .
Bale . .
Carton.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 05
. 06
. 07
. 08
Dozen . . . .
Flat . . . . . .
Head / Bird
Plant / Pot .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 09
. 10
. 11
. 13
21814090
Barrel. . . . . . .
Acre. . . . . . . .
Animal Space .
Kilogram. . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.00
Code
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 20
. 22
. 39
. 40
§6rI{¤
10
SECTION F
1.
ACCOUNTS RECEIVABLE & DEFERRED PAYMENTS
For each item below, report income received or the amount owed to the operation on the dates specified.
INCLUDE cash sales, marketing contract sales, and production contract removals. EXCLUDE crops in storage and not yet sold.
[NOTE: Crops in storage and not sold as of the reference date should be reported in Section I, Item 3a.]
Dollars
None
a. On January 1, 2024, what was the total dollar amount owed to this operation for
all commodities produced and sold (cash or contract) before January 1, 2024? . . 0885
$
.00
(i) How much did this operation receive from Item 1a during 2024? . . . . . . . . . . 0875
$
.00
b. What was the total dollar amount owed to this operation on December 31, 2024,
for all commodities produced, sold (cash or contract), delivered, or removed
under contract in 2024 and earlier years? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0886
$
.00
CONSERVATION PRACTICES
1.
For each of the conservation management practices listed below, report the total acres
on this operation using this practice in 2024.
Acres where practice
was used in 2024
Tillage and Cover Crop Practices
a. (Cropland) Acres in continuous no-till over the last 5 years
2424
b. Acres in continuous reduced tillage practices over the last 5 years (including strip-till)
2425
c. Acres in continuous conventional tillage over the last 5 years
2426
d. Acres where you used no-till alternating or in rotation with tillage over the last 5 years
(for example, till before corn but not soybeans)
2427
e. Acres that were primarily no-till over the last 5 years but where tillage was used one or
more times to manage a specific resource concern, such as compaction or weed pressure
2428
f.
2429
Acres of cover crops harvested for forage (whether grazed or not grazed)
g. Acres of cover crops grazed but not harvested for forage
3010
h. Acres of cover crops not grazed or harvested for forage
2430
Nutrient Management and Other Practices
i.
Acres that received manure
4557
j.
Acres that received inorganic (synthetic, commercial) fertilizer
2431
k. Acres that received both inorganic (synthetic, commercial) fertilizer and manure
2447
l.
2432
Acres where a nitrogen inhibitor or other product was used to slow the breakdown
of nitrogen
m. Cropland acres drained by tile
4583
(i) Of these tile drained acres, how many acres include a mechanism for controlled
drainage (e.g. control structure, stop logs, risers, or float mechanisms)
2433
n. Rotational or management-intensive grazing
2.
3.
2434
Did this operation practice alley cropping, silvopasture, or forest farming,
or have riparian forest buffers or windbreaks? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2435
1
Yes
3
No
Did this operation use any feed additives such as 3-NOP, seaweed, or nitrates to
reduce methane or Green House Gas (GHG) emissions in your flock/herd? . . . . . . . 2436
1
Yes
3
No
21814108
§6rJ)¤
11
SECTION G
1.
In 2024, did this operation receive or repay any Commodity Credit Corporation (CCC) loans?
0560
2.
GOVERNMENT PAYMENTS & OTHER FARM RELATED INCOME
1
Yes - Continue
3
No - Go to Item 2
Dollars
None
a. In 2024, how much was received for all commodities placed under CCC loans? . . 0518
$
.00
b. In 2024, what was the amount spent to repay all CCC loans?
(EXCLUDE interest, storage, and service fees.)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0519
$
.00
In 2024, did this operation receive Federal, State or local farm program payments? INCLUDE government payments received
through a cooperative and forgivable ’advances’ from the Economic Injury Disaster Assistance program. EXCLUDE CCC loan payments.
0563
1
Yes - Continue
3
No - Go to Item 3
a. In 2024, how much was received in Loan Deficiency Payments (LDPs), and
Marketing Loan Gains (MLGs)? (INCLUDE government payments received through
a cooperative.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0529
None
Dollars
$
.00
b. In 2024, how many acres were enrolled and how much was received from each of the following programs?
None
Acres
Dollars
(i) Conservation Reserve Program (CRP) . . . . . . 0565
0538
$
.00
(ii) Environmental Quality Incentives
Program (EQIP) . . . . . . . . . . . . . . . . . . . . . . 0543
0540
$
.00
(iii) Conservation Stewardship Program (CSP) . . . 0567
0566
$
.00
(iv) All other U.S. Federal conservation programs
0541
$
.00
0544
c. In 2024, how much was received from each of the following programs?
Dollars
None
(i) Price Loss Coverage (PLC) program (INCLUDE government payments received
through a cooperative.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0464
$
.00
(ii) Agricultural Risk Coverage (ARC) program (INCLUDE government payments
received through a cooperative.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1493
$
.00
(iii) Dairy Margin Coverage (DMC) program . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2211
$
.00
as Livestock Forage Disaster Program (LFP), Reimbursement Transportation Cost
Payment Program (RTCP). EXCLUDE pandemic assistance, Federal crop, dairy, and
livestock insurance and other indemnity payments.) . . . . . . . . . . . . . . . . . . . . . . . 0537
$
.00
(v) USDA National Organic Certification Cost Share program . . . . . . . . . . . . . . . 0903
$
.00
$
.00
(iv) Agricultural disaster payments (INCLUDE all disaster assistance programs such
d. All other Federal, State or local program payments?
Please EXCLUDE Economic Injury Disaster Loans (EIDL) and
instead report those in Section J Farm Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0545
OTHER FARM RELATED INCOME
3.
In 2024, what was the total income received by you (the producer) and all partners for:
a. custom work, machine hire, and other agricultural services provided by this
operation for farmers and others? (EXCLUDE if this is a separate business.) . . . . . . . 0546
None
Dollars
$
.00
per-month basis, AUM basis, etc. EXCLUDE contract arrangements previously reported.) . . 0547
$
.00
c. sales of all forest products? (INCLUDE firewood, timber, etc. EXCLUDE maple
syrup and Christmas trees.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0549
$
.00
d. sales of farm machinery and vehicles? (INCLUDE farm share only) . . . . . . . . . . . . . 0550
$
.00
b. grazing of livestock? (INCLUDE payments for livestock pastured on a per-head basis,
21814116
§6rJ1¤
12
e. all insurance indemnity payments? (INCLUDE indemnity payments for all Federal
and other crop and livestock insurance, casualty insurance, hail insurance, vehicles
and equipment and blanket insurance policies. Include indemnities received on
the producer’s dwelling, if owned by the operation) . . . . . . . . . . . . . . . . . . . . . . . . . . 1494
Dollars
None
$
.00
(i) Of the (Item 3e) dollars, how much was received for Federal crop and
livestock insurance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0552
$
.00
cooperative patronage dividends and refunds?. . . . . . . . . . . . . . . . . . . . . . . . . . . 0554
$
.00
g. proceeds from sales of farmland and other farm real estate owned by this
operation only? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0558
$
.00
$
.00
f.
(i) What was the recognized gain/loss on the (Item 3g) sales of farmland and other
farm real estate? (If a loss was incurred, please indicate with a negative sign)
0559
Acres
(ii) How many acres were sold? . . . . . . . . . . . . . . . . . . . . . 0561
h. income from energy production (e.g. natural gas, oil, and wind turbines)? INCLUDE
income from royalties, leases/fixed payments and one-time payments received
in 2024. If none, skip to item i - all other farm related sources of income . . . . . . . . 0555
None
Dollars
$
.00
(i) Oil or natural gas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3012
$
.00
(ii) Wind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3013
$
.00
(iii) Solar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3014
$
.00
(iv) Energy Infrastructure (e.g. pipelines, transmission lines, or substations
not included in energy projects above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3015
$
.00
(v) Other ➞ Please specify:
$
.00
C.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3016
3112
i.
all other farm related sources of income?
INCLUDE
Ⴠ
Ⴠ
Ⴠ
Ⴠ
Ⴠ
Ⴠ
Ⴠ
Ⴠ
Ⴠ
allotment or quota leases;
animal boarding;
sales of poultry litter and manure;
income from recreational activities such as hunting, fishing, tourism, etc.;
carbon credits;
State fuel tax refunds, tax refunds, real estate tax rebates for land preservation;
refunds of marketing expenses;
renting or leasing of livestock or machinery;
sales of value-added goods such as cheese, cider, jams, etc. if these are not
part of a separate business;
None
Ⴠ hedging profits and losses and if a loss was incurred, please indicate with a negative sign;
Ⴠ earned interest from farm business-owned financial accounts
(EXCLUDE income from household-owned financial accounts)
. . . . . . . . . . . . . . . . . . . 0556
4.
Dollars
$
In 2024, did the largest portion of this operation’s total gross value of sales come from crops or livestock?
(If the operation had no sales in 2024, choose crops if the value of cropland on the operation exceeds the value of any
livestock on the operation in 2024. Otherwise, choose livestock).
0562
1
CROP
2
LIVESTOCK
21814124
§6rJ9¤
.00
13
SECTION H
OPERATING & CAPITAL EXPENDITURES
In 2024, how much was spent for each item by the PRODUCER(S) and PARTNER(S): INCLUDE only expenses related to
this operation. EXCLUDE expenses NOT related to this farm/ranch; expenses of performing custom work FOR others, if this is a separate
business; and expenses on land rented to others.
OPERATING EXPENSES in 2024
1.
seeds, sets, plants, seed cleaning and treatments, transplants, trees and nursery
stock? (INCLUDE technology or other fees, seed treatments, and seed cleaning cost.
EXCLUDE items purchased for resale without additional growth.) . . . . . . . . . . . . . . . . . . . . 0600
nutrients, fertilizer, lime, and soil conditioners? (INCLUDE cost of custom application
and organic materials. EXCLUDE potting mixes, vermiculite, and sterilized soil.). . . . . . . . . . . 0606
agricultural chemicals and biocontrols for crops, livestock, poultry, and general
farm use? (INCLUDE biological pest controls and custom application costs.) . . . . . . . . . . . . 0612
Dollars
None
$
.00
$
.00
$
.00
a. breeding stock for beef cattle, dairy cattle, hogs and sheep? . . . . . . . . . . . . . . . 0621
$
.00
b. other cattle, calves, hogs and pigs? [Report other sheep in Item 4d.] . . . . . . . . . 0624
$
.00
c. chickens and turkeys? [Report ducks and game birds in Item 4d.] . . . . . . . . . . . 0627
$
.00
d. other livestock and poultry? (INCLUDE other sheep, lambs, bees, brood fish,
fingerlings, eggs for hatching, goats, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0630
$
.00
5.
leasing of livestock? (INCLUDE bees, bulls, dairy cattle, etc.). . . . . . . . . . . . . . . . . . . . . . 0633
$
.00
6.
purchased feed for livestock and poultry? (INCLUDE grain, hay, silage, mixed feeds,
concentrates, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0636
$
.00
7.
bedding and litter for livestock? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0639
$
.00
8.
medical supplies, veterinary and custom services for livestock? . . . . . . . . . . . . . . . . 0642
$
.00
9.
purchases for the farm business of ದ
a. all fuels, oils and lubricants? (total of 9a(i) through 9a(vi) must equal Item 9a) . . . . . . . 0663
$
.00
(i) diesel fuel? (INCLUDE biodiesel.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0645
$
.00
(ii) gasoline and gasohol? (INCLUDE ethanol blends.). . . . . . . . . . . . . . . . . . . . . . . 0648
$
.00
(iii) natural gas? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0651
$
.00
(iv) LP gas (propane, butane)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0654
$
.00
(v) oils and lubricants? (INCLUDE grease, hydraulic fluids, motor oils, transmission
fluids, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0657
$
.00
(vi) all other fuel? (INCLUDE coal, fuel oil, kerosene, wood, etc.). . . . . . . . . . . . . . . . . 0660
$
.00
10. electricity for the farm business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0675
$
.00
11. purchased water for irrigation? (INCLUDE irrigation assessments and fees.)
. . . . . . . . . . . . 0696
$
.00
12. all other utilities, such as the farm share of telephone service, water purchased
other than for irrigation, and Internet access? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0872
$
.00
13. farm supplies, marketing containers, hand tools and farm shop power equipment? . . 0702
$
.00
. . . . 0708
$
.00
. . . . 0714
$
.00
. . . . 0726
$
.00
. . . . 2702
$
.00
18. insurance for the farm business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0729
$
.00
a. Of the (Item 18) dollars, how much was for Federal crop insurance? . . . . . . . . . . 0732
$
.00
2.
3.
4.
livestock purchases of ದ
14. repairs, parts and accessories for motor vehicles, machinery and farm
equipment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. maintenance and repair for the upkeep of all farm buildings, houses other than
the producer’s, land improvements, and all other farm/ranch improvements? . . .
16. maintenance and repair of the producer’s house if it was owned by the
operation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. fees and any buy-up coverage for the Dairy Margin Coverage Program,
including the $100 administrative fee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21814132
§6rJA¤
14
(Continued) In 2024, how much was spent for each item by the PRODUCER(S) and PARTNER(S):
19. interest and fees paid on debts —
Dollars
None
a. secured by real estate? (INCLUDE interest paid on the producer’s dwelling, if
owned by the operation.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0738
$
.00
b. not secured by real estate? (INCLUDE service fees on CCC loan redemptions.)
.......
0741
$
.00
a. real estate (land and buildings)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0744
$
.00
b. livestock, machinery, and other farm production items?. . . . . . . . . . . . . . . . . . . .
0747
$
.00
21. renting or leasing of tractors, vehicles, equipment or storage structures? . . . . . . . . . .
0750
$
.00
22. vehicle registration and licensing fees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0753
$
.00
23. depreciation expense claimed by this operation in 2024 for all capital assets? . . . . . .
0756
$
.00
a. Of the (Item 23) dollars, how much was claimed for breeding livestock?. . . . . . . .
0757
$
.00
20. property taxes paid on ಧ
INCLUDE
The following table applies to items 24 and 25
EXCLUDE
ჀCash wages
ჀIncentives and bonuses
ჀPayments to corporate officers and family members, including
yourself and other producers if they received a wage
ჀDraws by individual producers and partners
ჀWages paid for custom labor or contract work
ჀPayments to pensions or retirement plans
ჀSocial Security on owner/producer
Employer’s share of:
ჀSocial Security and unemployment taxes
ჀHealth and life insurance
ჀWorker’s compensation
Dollars
None
24. CASH WAGES paid to hired farm and ranch labor?. . . . . . . . . . . . . . . . . . . . . . . . .
0758
$
.00
0764
$
.00
0767
$
.00
0574
$
.00
0770
$
.00
0773
$
.00
0705
$
.00
0915
$
.00
0782
$
.00
25. Of the (Item 24) dollars, how much salary or wage was paid to ಧ
(total 25a + 25b + 25c + 25d + 25e must equal Item 24)
a. you (the principal producer)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. your (the principal producer’s) spouse? (Even if your spouse is a producer,
INCLUDE his/her wages here.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. other members of your (the producer’s) household? (Even if your other household
members are producers, INCLUDE their wages here.) . . . . . . . . . . . . . . . . . . . . . . . . .
d. other producers (outside the producer’s household)? (Those persons responsible for
the day-to-day management decisions for this operation.) . . . . . . . . . . . . . . . . . . . . . . .
e. all other paid farm and ranch labor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26. payroll taxes for hired labor? (INCLUDE any amounts the farm paid for farm workers
that are part of your (the producer’s) household.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27. benefits for hired labor? (INCLUDE employer’s share of health insurance, pension or
retirement plans, Worker’s Compensation, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. contract labor? (contract workers are paid by a crew leader, contractor, buyer, processor,
cooperative or other person who has an oral or written agreement with a farmer/rancher) . . . .
29. custom work such as ಧ (Custom work is work performed by machines & labor hired as a unit.)
a. hauling? (INCLUDE all custom grain, livestock, milk, manure, and other custom hauling.). .
0776
$
.00
b. all other custom work done on this operation? (Report custom livestock services in
Item 8.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0791
$
.00
$
.00
$
.00
$
.00
30. The cash value of all commodities and NON-CASH PAYMENTS for farm work provided to:
a. workers who were members of your (the producer’s) household? (INCLUDE value
of a percentage of crops, calves, etc. EXCLUDE producer payments or draws.). . . . . . . . . 0797
b. workers who were NOT members of your (the producer’s) household? (INCLUDE
value of a percentage of crops, calves, etc. EXCLUDE producer payments or draws.)
. . . . . . 0798
31. The market value of commodities produced and used on this operation for home
consumption? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0799
a. What percent of the (Item 31) dollars was for livestock and livestock products? . .
0800
32. professional or farm management services such as record keeping, accounting,
tax and business planning, farm product advice, conservation practices, etc.? . . . . . .
0801
21814140
%
$
§6rJI¤
.00
15
(Continued) In 2024, how much was spent for each item by the PRODUCER(S) and PARTNER(S):
33. general business expenses? (INCLUDE legal fees, permits, postage/shipping, advertising,
other program fees, etc.) Specify General Business Expenses & Amounts:
C
Dollars
None
4531
. . . 0804
$
.00
commissions, storage, inspection, ginning, etc. INCLUDE marketing expenses for contract sales.) . 0868
CAPITAL EXPENSES in 2024
35. improvements on land such as land preparation, irrigation improvements,
well drilling, ponds, feedlots, trench silos, lagoons, new fences, etc.? . . . . . . . . . . . . 0807
36. new construction and remodeling of dwellings, barns, buildings, hog houses,
poultry houses, milk barns, storage facilities, sheds, silos, etc.? . . . . . . . . . . . . . . . . 0810
37. new construction or remodeling of the producer’s dwelling, if owned by the
operation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0813
$
.00
$
.00
$
.00
$
.00
34. Marketing and storage expenses incurred by this operation? (INCLUDE check-off,
For Items 38 through 45, report the TOTAL NET COST (after
deducting the value of trade-ins, rebates & discounts) of the
following items purchased in 2024 for the farm/ranch:
None
Percent for
farm/ranch use
Dollars
38. Cars – (INCLUDE new and used.) . . . . . . . . . . . . . . . . . . . . . . . 0817
39. Trucks – (INCLUDE new and used trucks, pickups, sport utility
vehicles, vans, campers and buses.) . . . . . . . . . . . . . . . . . . . . . . 0819
%
0816
$
.00
%
0818
$
.00
40. ATVs, Side by Sides, UTVs, etc. . . . . . . . . . . . . . . . . . . . . . . 0814
%
3100
$
.00
$
.00
$
.00
$
.00
$
.00
41. Tractors – (INCLUDE new and used.)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0820
42. Self-propelled equipment – (INCLUDE implements and self-propelled equipment for
livestock, dairy, or poultry production. EXCLUDE tractors.) . . . . . . . . . . . . . . . . . . . . . . . . . 0821
43. Other farm machinery, non-self-propelled farm equipment, pumps, and capital
equipment for crop or livestock production. (INCLUDE farm share only.) . . . . . . . . . . . . 0822
44. Office equipment, furniture, and computers that were placed on a depreciation
schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0823
45. Farmland and other farm real estate for expanding
this operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0802
None
Acres
Dollars
0803
$
.00
$
.00
$
.00
46. All other capital expenditures. (INCLUDE all other capital expenditures that were placed on
a depreciation schedule.) Specify Other Capital Expenditures & Amounts: C
4532
. . . 0824
47. What other expenses did this operation have in 2024 that have not been recorded?
(INCLUDE potting soil.) Specify Other Expenses & Amounts:
C
4533
. . . 0825
[NOTE: If land was rented from others, reported in Section A, Land in Farm, please continue to Question 48. If no land
was rented from others, please go to Section I, Farm Assets.]
In 2024, how much was spent for each item by the operation’s LANDLORD(S):
OPERATING EXPENSES in 2024
48. seeds, sets, plants, seed cleaning and treatments, transplants, trees and nursery
stock? (INCLUDE technology or other fees, seed treatments, and seed cleaning cost.
EXCLUDE items purchased for resale without additional growth.) . . . . . . . . . . . . . . . . . .
49. nutrients, fertilizer, lime, and soil conditioners? (INCLUDE cost of custom application
and organic materials. EXCLUDE potting mixes, vermiculite, and sterilized soil.). . . . . . . . .
50. agricultural chemicals and biocontrols for crops, livestock, poultry, and general
farm use? (INCLUDE biological pest controls and custom application costs.) . . . . . . . . . .
51. property taxes on real estate (land and buildings)? (INCLUDE real estate taxes on
the producer’s dwelling, if owned by the operation) . . . . . . . . . . . . . . . . . . . . . . . . . . .
52. Marketing and storage expenses incurred by this operation? (INCLUDE check-off,
Dollars
None
. . 0601
$
.00
. . 0607
$
.00
. . 0613
$
.00
. . 0745
$
.00
commissions, storage, inspection, ginning, etc. Include marketing expenses for contract sales.) . . 0869
$
.00
$
.00
2668
53. All other landlord expenses ➞ Please specify.
. . 2669
21814157
§6rJZ¤
16
SECTION I
1.
FARM ASSETS
What was the MARKET VALUE of the following assets OWNED by this operation on December 31, 2024:
INCLUDE owned assets on rented land.
None
a. farm producer’s dwelling, if owned by the operation? (Owned by the operation
means the house is recorded as an asset in farm record books or deeded as part of
the farm.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0850
$
.00
0851
$
.00
facilities, cribs, grain bins, greenhouses, silos, storage sheds, fences, corrals, etc.) . . . . . . 0852
$
.00
b. all other dwellings? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. all other farm buildings and structures? (INCLUDE barns and other livestock
d. orchard trees and vines, nursery trees, and trees grown for woody crops? . . . . . .
0853
$
.00
e. oil, gas, and mineral rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7101
$
.00
land? (INCLUDE land rented to others. EXCLUDE houses, buildings, orchard trees and
vines, and trees grown for woody crops.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0854
$
.00
f.
2.
What was the ESTIMATED MARKET VALUE of the following on December 31, 2024:
a. trucks and cars owned by the operation? (INCLUDE farm share only) . . . . . . . . . . .
0882
$
.00
b. tractors, machinery, tools, equipment and implements owned by the
operation? (INCLUDE ATVs and UTVs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0883
$
.00
c. stock in farm cooperatives and the Farm Credit System? . . . . . . . . . . . . . . . . . .
0884
$
.00
For each item below, report the MARKET VALUE(S) of the assets owned
by the operation on the dates specified.
3.
Dollars
What was the ESTIMATED MARKET VALUE for the farm
share of [item] on —
a. crops owned and stored on or off this operation?
(INCLUDE crops stored at co-op or gin warehouse, specialty
crops, fruit storage, hay, silage, and nursery and greenhouse
products not in the ground. EXCLUDE trees and vines and
crops under CCC loans.) . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. breeding livestock owned by and located on or off
this operation? (INCLUDE aquaculture, bees, cattle,
equine, hogs, mink, poultry, sheep, etc., kept for breeding
purposes. EXCLUDE livestock being produced under
. . . . .D).)
..........
contract on another operation (reported in Section
Beginning of Year
End of Year
JAN. 1, 2024?
(Dollars)
DEC. 31, 2024?
(Dollars)
None
0888
0889
$
.00
0863
$
.00
0864
$
.00
$
.00
c. non-breeding livestock owned by and located on or off
this operation? (INCLUDE aquaculture, bees, cattle, equine,
hogs, mink, poultry, sheep, etc., kept for non-breeding
purposes. INCLUDE livestock products such as honey, mohair,
and wool. EXCLUDE livestock being produced under contract
on another operation (reported in Section D).) . . . . . . . . . . . . .
d. production inputs owned by this operation, such as
processed feed, fertilizer, chemicals, fuels, parts,
purchased seed and other supplies?. . . . . . . . . . . . . . . . .
e. production inputs already used by this operation for
cover crops or crops planted but not yet mature for
harvest (also known as sunk costs), or the value of
inputs used for production contracts that have yet to
be delivered? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0876
0877
$
.00
$
.00
0879
0878
$
.00
0880
$
.00
0881
$
.00
$
.00
LIQUID ASSETS
4.
What was the ESTIMATED MARKET VALUE of all other farm assets not previously
listed on December 31, 2024? INCLUDE money owed to this operation (except money owed
from commodity sales), cash certificates of deposit, savings and checking accounts, hedging
None
account balances, government payments due, insurance indemnity payments due, balance of
land contract sales, and any other farm assets not reported earlier. EXCLUDE any personal
debt owed to the producer(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0887
21814165
DEC. 31, 2024
(Dollars)
$
§6rJb¤
.00
17
SECTION J
1.
FARM DEBT
Was debt used in funding the operation of this farm/ranch in 2024, including any loans obtained in earlier years?
INCLUDE seasonal production and other loans taken and repaid during 2024.
1080
2.
3.
1
3
Yes - Continue
No - Go to Section K
What was the total amount repaid on farm business loans taken out in 2024?
(Record any outstanding balances of loans taken out in 2024 in Item 3.)
(INCLUDE seasonal production and other short term farm loans.) . . . . . . . . . . . . . . . . . . . .
None
Dollars
$
0890
.00
To estimate the financial position of farms correctly and their ability to service debt and to categorize debt by types, we
need to list loans this operation had on December 31, 2024, including any line of credit. INCLUDE farm/ranch loans, debt on
the producer’s house if owned by the operation, Economic Injury Disaster Loans (EIDL), and multi-purpose loans used for both farm
and non-farm purposes. EXCLUDE CCC commodity loans and any loans used exclusively for non-farm purposes.
Lender Codes (Column 1)
Lender Codes (Column 1) (continued)
Lender
Code
FARM CREDIT SYSTEM . . . . . . . . . . . . . . . . . .
USDA Farm Service Agency (FSA). . . . . . . . . . .
Small Business Administration (SBA) . . . . . . . . .
State & county government lending agencies . . .
Savings and loan associations, residential
mortgage lenders . . . . . . . . . . . . . . . . . . . . . .
Commercial banks. . . . . . . . . . . . . . . . . . . . . . .
Life insurance companies. . . . . . . . . . . . . . . . . .
Trade credit, including input suppliers, implement
dealer, co-ops and other merchants . . . . . . . . .
Lender
1
2
3
4
Contractor . . . . . . . . . . . . . . . . . . . . . . . . . 9
5
6
7
Any other lenders . . . . . . . . . . . . . . . . . . . . 12
Non-real estate loan more than one year . . . . . . 2
Real estate loans more than one year
EXCLUDE producer’s house . . . . . . . . . . . . . . 3
Credit cards . . . . . . . . . . . . . . . . . . . . . . . . 13
Other debts (such as unpaid bills, etc.). . . . . . 14
2
3
4
What was the
balance owed on
Dec. 31, 2024
INCLUDING
outstanding
principal plus
unpaid interest?
What was
the interest
rate on
Dec. 31,
2024?
(Dollars)
(Dollars)
1050
$
1010
1051
1019
1052
1028
1053
$
$
$
1037
1054
$
(Percent)
1003
.00 $
.00 $
1021
.00 $
1030
[For
refinanced
loans, report
year
refinanced]
(Year)
(YYYY)
(Code)
1005
(Number
of Years)
1008
(Percent)
1006
%
1013
1014
1017
1015
1022
1023
1026
1024
1031
1032
1035
1033
%
%
%
.
.00
1039
.00
[From Loan
Type Codes
Above.]
What
percentage
is for
expenses of
running this
farm
operation?
.
.00
1038
8
What is
the
original
term of
the
loan?
.
.00
1029
7
What year
was it
obtained?
1004
1012
1020
6
What is the
type of loan?
.
.00
1011
.00 $
5
[Report in
hundredths
of a percent.
Example:
9% = 09.00]
1002
.00 $
Real estate loan more than one year only
for the producer’s house. . . . . . . . . . . . . . . . . 4
8
What was the
balance owed on
January 1, 2024
INCLUDING
outstanding
principal plus
unpaid interest?
1001
Code
One year or less production or other loans . . . . . 1
Credit Union . . . . . . . . . . . . . . . . . . . . . . . . 11
1
(Code)
Type
Individuals. . . . . . . . . . . . . . . . . . . . . . . . . . 10
Who is
the
lender?
[From
Lender
Codes
Above.]
Loan Type Codes (Column 5)
Code
1040
1041
1044
1042
%
.
If more space is needed, please use a separate sheet of paper.
4.
If you had farm loans in addition to the five recorded above, what is the total
amount of debt from these loans owed on December 31, 2024? (INCLUDE farm/ranch
None
loans and debt on the producer’s house if it is owned by the operation. EXCLUDE any loans
exclusively for non-farm purposes that are secured by assets of the farm/ranch.) . . . . . . . . . . 1047
Dollars
$
.00
0999
Office Use Only
21814173
§6rJj¤
18
SECTION K
1.
2.
PERSONAL CHARACTERISTICS and FARM MANAGEMENT
Men
In 2024, how many men and women were involved in decisions for this
operation INCLUDE family members and hired managers. EXCLUDE hired
workers unless they were a hired manager or family member . . . . . . . . . . . . . . 1571
Women
1574
Answer the following questions for up to four individuals who were involved in the decisions for this operation as of
December 31, 2024.
Person 1
Person 2
Person 4
Person 3
1836
4608
4609
1873
1610
1611
1612
1613
a. Full name . . . . . . . . .
b. Is this person
completing this form?
1
Yes
3
1926
c. Sex . . . . . . . . . . . . . 1
d. What was this
person’s age on
December 31, 2024?
1
No
Yes
Male 2
Female 1
1925
1
No
Yes
3
Male 2
Female 1
Yes
3
No
1614
Male 2
Female 1
1282
1262
1
No
1283
1263
Male 2
Female
1615
age
age
age
age
Select all that apply.
Select all that apply.
Select all that apply.
Select all that apply.
2701
4633
4627
White
White
1616
White
White
1927
Hispanic or
Latino
4624
Hispanic or
Latino
4625
Hispanic or
Latino
1622
Hispanic or
Latino
5702
Black or African
American
4628
Black or African
American
4634
Black or African
American
1617
Black or African
American
e. What is your race
2705
and/or ethnicity? . . . .
5703
Asian
American Indian
or Alaska Native
2438
Middle Eastern
or North African
4632
Native Hawaiian
or Pacific
Islander
2437
Middle Eastern
or North African
5704
Native Hawaiian
or Pacific
Islander
Mark one answer only.
2
3
4
1928
g. At which occupation
did this person spend
the majority (50
percent or more) of
his/her worktime in
2024? . . . . . . . . . . . .
1
2
Less than high
school diploma
2
High school
Some college
(Include
associates
degree)
4-year college
graduate and
beyond
Mark one.
3
4
4611
Farm or
ranch work
1
Work other
than farming
or ranching
2
1924
1
Mark one answer only.
4639
1
Less than high
school diploma
3
No
1
American Indian
or Alaska Native
American Indian
or Alaska Native
2440
Middle Eastern
or North African
2441
Middle Eastern
or North African
4638
Native Hawaiian
or Pacific
Islander
1621
Native Hawaiian
or Pacific
Islander
Mark one answer only.
4640
1
2
Some college
(Include
associates
degree)
4-year college
graduate and
beyond
Mark one.
Asian
1618
High school
3
4
4612
Farm or
ranch work
1
Work other
than farming
or ranching
2
Less than high
school diploma
Yes
3
No
1
Mark one answer only.
5641
1
2
High school
Some college
(Include
associates
degree)
4-year college
graduate and
beyond
Mark one.
3
4
1623
Farm or
ranch work
1
Work other
than farming
or ranching
2
4614
4613
Yes
1620
Asian
4635
American Indian
or Alaska Native
f. What is the highest
level of formal
education this
person has
achieved? . . . . . . . . .
4637
4631
Asian
4629
1257
1
h. Is this person retired
from farming or
ranching? . . . . . . . . .
3
Less than high
school diploma
High school
Some college
(Include
associates
degree)
4-year college
graduate and
beyond
Mark one.
Farm or
ranch work
Work other
than farming
or ranching
1624
Yes
3
21814181
No
1
Yes
3
No
§6rJr¤
19
Person 1, continued
i. In what year did this
2834
person begin to
operate ANY farm
operation?. . . . . . . . .
1261
2577
j. How many people
lived in this person’s
household in 2024? . .
Person 3, continued
1281
Number living in household
of Person 2. Enter “0” if
Person 2 was counted in the
previous column.
Number living in
household of
Person 1
3.
Person 2, continued
4641
1628
Number living in household
of Person 3. Enter “0” if
Person 3 was counted in a
previous column.
4642
number
number
Person 4, continued
Number living in household
of Person 4. Enter “0” if
Person 4 was counted in a
previous column.
1637
number
number
From the persons listed above, please select the individual who is most responsible for
decisions on this operation. This person will now be referred to as the "principal producer"
in this and the remaining sections.
Person Number
Enter the number of the column (either 1, 2, 3, or 4) that contains the "principal producer"
you selected. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1855
4.
Did the principal producer have a spouse at any point in 2024?
1205
5.
1
Yes - Continue
No - Go to Question 10
Was this spouse listed in the columns above (Question 2)?
1856
1
3
Yes
➥
6.
3
No - Go to Question 6
Person Number
5a. Enter the number of the column (1, 2, 3, or 4) that contains the
principal producer’s spouse and then proceed to question 10. . . . . . . . .
1857
What is the race of the principal producer’s spouse? Select all that apply.
1224
White
1220
Hispanic or Latino
1218
Black or African American
1216
Asian
1214
American Indian or
Alaska Native
2443
Middle Eastern or North African
1222
Native Hawaiian or
Pacific Islander
Age
7.
8.
What was the spouse’s age on December 31, 2024? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1206
What is the highest level of formal education achieved by the principal producer’s spouse?
1260
9.
1
Less than high school diploma
3
Some college (include associate’s degree)
2
High school
4
4-year college graduate and beyond
Was the principal producer’s spouse involved in the decisions for this operation as of December 31, 2024?
1209
1
Yes
3
No
21814199
§6rJƒ¤
20
10. On average, for each of the three-month periods
during 2024, about how many hours per week
(work and management time) did —
None
a. you (the principal producer) work for this
farm/ranch? (INCLUDE both paid and
unpaid hours) . . . . . . . . . . . . . . . . . . . . . . . .
Jan - Mar
Hours / Week
April - June
Hours / Week
July - Sept
Hours / Week
Oct - Dec
Hours / Week
0828
0829
0830
0831
0480
0481
0482
0483
0832
0833
0834
0835
0580
0581
0582
0583
0836
0837
0838
0839
1061
1062
1063
1064
0840
0841
0842
0843
0859
0860
0861
0862
(i) of the hours in (a), how many were unpaid?
b. your spouse (the principal producer’s) work
for this farm/ranch? (Even if your spouse is
a producer, INCLUDE his/her hours here.
INCLUDE both paid and unpaid hours) . . . . . .
(i) of the hours in (b), how many were unpaid?
c. all other producers and household members
work for this farm/ranch? Enter TOTAL
average hours worked by all other producers
and household members. (EXCLUDE the
principal producer and spouse. INCLUDE both paid
and unpaid hours) . . . . . . . . . . . . . . . . . . . . . .
(i) of the hours in (c), how many were unpaid?
d. all other unpaid workers not previously
reported work for this farm/ranch? Enter
TOTAL average hours worked by all unpaid
workers. (INCLUDE volunteers and interns.
........
EXCLUDE custom hire and contract labor.)
e. all other paid workers not previously
reported work for this farm/ranch? Enter
TOTAL average hours worked by all paid
workers. (EXCLUDE custom hire and contract
labor.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Example: If the operation had 2 hired farm workers who were not household members who averaged 40 paid hours per week
during Jan-Mar, report 80 for column 1 of Item 11e.)
11. Did the principal producer, principal producer’s spouse, or any other member of the household work off the farm in 2024?
2670
1
Yes - Continue
3
No - Go to Section L
12. Over the past year, how many hours per week did each of the following people spend working outside of this farm or
ranch? INCLUDE time spent working for a wage or salary, or for a non-farm business. EXCLUDE time spent commuting.
None
Jan - Mar
Hours / Week
April - June
Hours / Week
July - Sept
Hours / Week
Oct - Dec
Hours / Week
0488
0489
0490
0491
0588
0589
0590
0591
1069
1070
1071
1072
a. You (the principal producer) . . . . . . . . . . . . . .
b. Your spouse (the principal producer’s spouse)
c. All other members of the household. . . . . . . . .
(Example: If two adult children live in the household and work off-farm, one for 40 hours/week and one for 20 hours/week,
report 60 hours/week total.)
2001
Office Use Only
21814207
§6rK(¤
21
SECTION L
1.
TYPE OF ORGANIZATION
In 2024, was more than 50 percent of this operation owned by one of the producers of this operation, their household,
or extended family?
Select "yes" if more than 50% of the assets of this operation are owned by any of the producers, members of his/her
household, and/or other persons related to him/her by blood, marriage, or adoption, including relatives not residing in
your household. Consider only farm or ranch assets owned – not rented or leased – by this operation, and exclude
the assets held by non-family landlords and contractors.
1249
1
Yes
3
No
Number
2.
In 2024, how many people owned this operation? (EXCLUDE landlords, contractors, and lending
institutions holding farm debt. INCLUDE the principal producer if he/she has an ownership interest.). . . . . . . .
1246
Percent
a. What percent of the ownership interest did the principal producer and his/her household hold?
(EXCLUDE relatives not living in his/her household.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1248
3.
Was this operation organized as a Limited Liability Company (LLC) under State law?
1202
4.
%
1
Yes
3
No
In 2024, what was this operation’s legal status for tax purposes (select only one)?
1240
1
Family or individual operation (EXCLUDE partnerships and corporations.)
2
Legal partnership operation (INCLUDE family partnerships.)
➥ a.
Is this partnership registered under State law?. . . . . . . . . . . .
Yes
1204 1
No
3
Number
➥ b.
5.
How many partners are there in this operation? . . . . . . . . . . . . . . . . . . . .
3
C-Corporation
4
S-Corporation
5
Other (INCLUDE estates, trusts, cooperatives, grazing associations, etc.)
1232
In 2024, did any households, other than the principal producer’s household, share in the net farm income of this
business? (Sharing can occur by receiving a share of profits/losses or, if incorporated, receiving corporate dividends.)
1225
1
Yes - Continue
3
No - Go to Item 6
Number
a. How many other households shared in the net income of the farm business? . . . . . . . . . . . . . 0976
6.
Is this operation a C-Corporation or an LLC that chose to file as a C-Corporation in 2024?
1226
1
Yes - Continue
3
No - Go to Item 7
a. How much did the principal producer and his/her household receive in corporate
dividends from this farming operation in 2024? (If your operation is an LLC that
Dollars
elected to file for tax purposes as a C-Corporation, consider this as income here.)
[Skip Item 7 and proceed to Section M.] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0975
7.
$
.00
What percent of net income (whether profit or loss) were the principal producer
and his/her household entitled to receive from this farming operation in 2024?
Percent
(If the operation is an LLC that elected to report income for tax purposes as a
pass-through, consider this as income here.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0974
2003
Office Use Only
21814215
§6rK0¤
%
22
SECTION M
FARM PRODUCER HOUSEHOLD – INCOME, ASSETS, & DEBT
Dollar Range Value Code
Dollar Range
$0 . . . . . . . . . . . . . . . 01
$10,000 – 14,999 . . . . . . . 10
$80,000 – 99,999 . . . . . . . . . 19
$1,000,000 – 1,499,999 . . . . . . . 28
$1 – 499 . . . . . . . . . . 02
$15,000 – 19,999 . . . . . . . 11
$100,000 – 124,999 . . . . . . . 20
$1,500,000 – 1,999,999 . . . . . . . 29
$500 – 999 . . . . . . . . 03
$20,000 – 24,999 . . . . . . . 12
$125,000 – 149,999 . . . . . . . 21
$2,000,000 – 2,999,999 . . . . . . . 30
$1,000 – 1,999 . . . . . 04
$25,000 – 29,999 . . . . . . . 13
$150,000 – 199,999 . . . . . . . 22
$3,000,000 – 4,999,999 . . . . . . . 31
$2,000 – 2,999 . . . . . 05
$30,000 – 34,999 . . . . . . . 14
$200,000 – 274,999 . . . . . . . 23
$5,000,000 – 7,499,999 . . . . . . . 32
$3,000 – 3,999 . . . . . 06
$35,000 – 39,999 . . . . . . . 15
$275,000 – 349,999 . . . . . . . 24
$7,500,000 – 9,999,999 . . . . . . . 33
$4,000 – 4,999 . . . . . 07
$40,000 – 49,999 . . . . . . . 16
$350,000 – 499,999 . . . . . . . 25
$10,000,000 and over . . . . . . . . 34
$5,000 – 7,499 . . . . . 08
$50,000 – 59,999 . . . . . . . 17
$500,000 – 749,999 . . . . . . . 26
$7,500 – 9,999 . . . . . 09
$60,000 – 79,999 . . . . . . . 18
$750,000 – 999,999 . . . . . . . 27
1.
Value Code
Dollar Range
Value Code
Value Code
Dollar Range
Use the value codes from the box above to answer the questions in Section M. EXCLUDE farm income reported earlier.
Which value code represents the total income received by the principal producer, spouse, and household in 2024 from –
SOURCE
PRINCIPAL
PRODUCER INCOME
(Value Code)
None
0950
SPOUSE
INCOME
(Value Code)
None
TOTAL HOUSEHOLD
INCOME
(Value Code)
0951
None
0952
a. all off-farm wages, salaries, and tips before taxes and
withholdings? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. net cash income from operating another farm or ranch
(net of depreciation)? (if a loss was incurred, please indicate
with a negative sign) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0955
0956
0957
c. net cash income from operating any other business (net
of depreciation)? (if a loss was incurred, please indicate with
a negative sign) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0958
0959
0960
d. net cash income from renting farmland to others, excluding land rented to others from this
operation? (INCLUDE rental of farmland that is not part of this operation, which may include whole
farms or ranches owned by household members as well as smaller parcels of land. INCLUDE cash or
share-rental income. If a loss was incurred, please indicate with a negative sign.) . . . . . . . . . . . . . . . . 0963
e. interest income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0969
f.
dividend income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0966
g. total proceeds from the sale of farm and non-farm capital assets?
(INCLUDE producer household’s share only.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0978
(i) recognized gain/loss on the sale of capital assets reported above? (Item 1g)
(if a loss was incurred, please indicate with a negative sign). . . . . . . . . . . . . . . . . . . . . . . . . . . 0981
h. income from private pensions and private disability payments?. . . . . . . . . . . . . . . . . . . . . . . . 0939
i.
income from public sources? (INCLUDE Social Security, military and other public retirement,
veteran’s benefits, public disability, unemployment, or other public assistance.) . . . . . . . . . . . . . . . . . . 0998
j.
other off-farm sources of income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0993
HOUSEHOLD SPENDING – (Please see VALUE CODES above.)
2.
None
Which value code from the list above represents how much this household spent in 2024 on –
Value
Code
a. food, including food away from home? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1105
b. rent payments for principal producer’s dwelling, if not owned by the household
(Item 3c below) or farm business (Section I, Item 1a has a zero value)?. . . . . . . . . . . . . . . . . . . . . .
1104
c. utilities and household supplies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1106
d. non-farm transportation for the:
(i) renting or leasing of vehicles for household use, public transportation expenses, etc.? . . . . . 1107
(ii) fuel, maintenance and repairs, vehicle insurance, parking and license fees for non-farm
share of vehicles? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21814223
1119
§6rK8¤
23
e. health and medical expenses of:
None
(i) health and/or dental insurance costs? (costs not covered by the farm operation or an
off-farm employer) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1108
(ii) out of pocket expenses for health and medical needs?
(INCLUDE co-payments, co-insurance, deductibles, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1112
f.
Value
Code
contributions to personal insurance (INCLUDE life, disability, and liability insurance but not
including health, homeowner or vehicle insurance) and retirement plans including pensions
and Social Security? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1109
g. contributions to individuals outside of the household, including alimony, child support,
gifts (EXCLUDE bequests) and charitable contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1110
h. mortgage interest for producers who live in a dwelling owned by the household and not
the operation? (EXCLUDE any parts of mortgage principal.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1120
i.
property taxes for producers who live in a dwelling owned by the household and not the
operation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1121
j.
all other family living expenses, such as non-farm household insurance payments,
clothing and personal care products and services; house furnishings and equipment,
education and child (or adult) care, entertainment (hobbies, recreation, and vacations)? . . . . . . 1118
OFF-FARM ASSETS – (Please see VALUE CODES on page 22.)
3.
Which value code on page 22 represents the total value of each of the following categories of off-farm assets owned
by the producer and members of the producer’s household on December 31, 2024, for –
EXCLUDE assets of this operation, reported in Section I.
a. financial assets held in non-retirement accounts? (INCLUDE cash, checking, savings, money market
accounts, certificates of deposit, savings bonds, government securities, outstanding personal loans due
to the producer or household, corporate stock, mutual funds, cash surrender value of life insurance,
other financial assets. EXCLUDE all farm business-related assets.) . . . . . . . . . . . . . . . . . . . . . . . . . . . 0953
None
Value
Code
b. retirement accounts? (401k, 403b, IRA, Keogh, other retirement accounts) . . . . . . . . . . . . . . . . . . . . 0954
c. producer’s dwelling, if not owned by the operation? (not reported in Section I, Item 1a). . . . . . . . . . 0984
d. real estate and other personal (second) homes?
(other farms, residential rental, commercial, and other real estate) . . . . . . . . . . . . . . . . . . . . . . . . . . . 0985
e. business not part of this farm? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0986
f.
all household vehicles? (INCLUDE household share of vehicles partly owned by the operation) . . . . . . .
0982
g. other assets not reported elsewhere? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0987
OFF-FARM DEBT – (Please see VALUE CODES on page 22.)
4.
Which value code on page 22 represents the total value of each of the following categories of off-farm debt
(debt not associated with this operation) owed by the producer and members of the producer’s household
on December 31, 2024, INCLUDE off-farm debt secured with farm assets. EXCLUDE any household debt,
credit cards, etc. reported in Section J, Farm Debt.
None
Value
Code
a. mortgages on producer’s dwelling, if not owned by the operation?
(INCLUDE home mortgages, home equity loans, and lines of credit secured by the producer’s dwelling.). . . 0988
b. mortgages on other real estate and other personal homes such as second homes?
(INCLUDE mortgages, equity loans, and lines of credit secured by other real estate, including other
farms, residential rental, commercial, and other real estate.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0989
c. loans on businesses that are not a part of this farm operation? . . . . . . . . . . . . . . . . . . . . . . . . 1101
d. personal loans? (INCLUDE credit cards, auto loans, unpaid taxes, and medical bills.) . . . . . . . . . . . . . . 1102
e. all other off-farm debt owed by the producer or household? . . . . . . . . . . . . . . . . . . . . . . . . . . . 0983
5.
Which value code on page 22 represents the amount of off-farm debt owed by the producer
or household members that was secured by farm assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1117
21814231
§6rK@¤
24
2023 INCOME AND EXPENSES
Value
Code
None
6.
Which value code on page 22 represents the total farm sales last year (2023)? (Total farm
sales includes livestock and crop income from cash and marketing contract sales, fees received from
livestock and crop production contracts, the net change in CCC loans, and government payments.). . . . . . . . 1113
7.
Which value code on page 22 represents the net operating income for this operation
last year (2023)? (cash income from all farm sources minus production costs and depreciation;
if negative net operating income, please indicate with a negative sign before the value code.) . . . . . . . . . . . 1114
8.
Which value code on page 22 represents the total off-farm income last year (2023)?
(wages, salaries, tips, interest, dividends, other public sources, etc. before taxes, income from
operating another farm, income from operating any other business; if negative off-farm income,
please indicate with a negative sign before the value code.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1115
2002
Office Use Only
SECTION N
CONCLUSION
1.
Survey Results: To receive the complete results of this survey on the release date, go to:
https://www.nass.usda.gov/Surveys/Guide_to_NASS_Surveys/
2.
In case we have questions, please provide your contact information.
Check to
receive results
by email
Operator Email
9929
9918
-
9917
Check to
receive results
by email
Operation Email (if different from above)
9937
-
9919
9936
-
-
9957
Check if
cell phone
Respondent Phone (if different from above)
9912
9911
Check if
cell phone
Operation Phone (if different from above)
9920
Respondent Name
Check if
cell phone
Operator Phone
-
-
9958
Date Completed (MM-DD-YYYY)
9910
Thank You for Your Participation!
Office Use Only
0005
Ending Time (Military)
Hours
Minutes
OR
0008
Total Time
Hours
Minutes
Office Use Only
Response
1-Comp
9901
Respondent
1-Op / Mgr
9902
Mode
1-Mail
2-R
2-Sp
2-Tel
3-Inac
3-Acct / Bkpr
3-Face-to-Face
Enum
9903
9998
Eval
9900
Field Office
Use
0093
Optional
0003
Office Use for POID
4-Partner
9989
9-Other
Name
21814249
§6rKR¤
| File Type | application/pdf |
| Author | OneFormUser |
| File Modified | 2024-09-19 |
| File Created | 2024-09-19 |