2027 Census of Agriculture

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U.S. DEPARTMENT OF AGRICULTURE
NATIONAL AGRICULTURAL STATISTICS SERVICE
For additional help, call 1-888-424-7828
Para ayuda adicional, llamar al 1-888-424-7828

FORM 27-A300(I)

INSTRUCTION SHEET
UNITED STATES 2027 CENSUS OF AGRICULTURE
Your report is due February 21, 2028
Who Should Report?
A reply is requested from EVERYONE who receives a report
form, including persons who operated a farm, ranch, or other
agricultural farm or ranch in 2027, anyone who has any
agricultural activity, as well as those who were not involved in
agriculture. You may complete your report form online. Go to
www.agcounts.usda.gov and enter your unique 12-digit survey
code from the Census mailing label. More Census information is
on the Internet at www.agcensus.usda.gov.
If you do not return your report form, you will continue to
receive contacts from us.
It is important to include all federal trust lands that you
consider part of your farm or ranch.
If you were a landlord only and rented out all your land,
complete the front page, Section 1, and Section 26 on the back
page of the enclosed report form and return it in the preaddressed
envelope. If you were a landlord but still operated other land
yourself, you should complete the entire report form for that land
which you operated.
If you had no land, no livestock, and no agricultural farm or
ranches, return the report form with a note indicating your status
on the front of the form below the address label.
Partial Year Farm or Ranch - If you stopped farming,
ranching, or producing agricultural products during 2027,
complete the report form for the portion of the year that you did
farm. Write “Stopped farming during 2027” and the date you
stopped below the address area. Mail the completed report form
in the return envelope. If the person whose name is on the label
was deceased during 2027, complete the form for the portion of
the year that they farmed, and write a note.
Involved in More Than One Farm or Ranch - If you made
decisions for more than one farm or ranch, you may have
received a report form for each farm or ranch. Provide
information for each farm or ranch on a separate form. To obtain
additional report forms, or if you have questions, please call the
toll-free help line at 1-888-424-7828.
Partnership Farm or ranch - Complete only ONE form for the
entire partnership's agricultural farm or ranch and include the
entire farm or ranch on that one form. If you made day-to-day
decisions for another farm or ranch, complete a report form for
each separate farm or ranch. We have listed all known partners
below the address area to assist in defining the farm or ranch.
Make any necessary corrections to these names.
If you owned farm or ranch land in 2027 that was idle and
NOT rented out, you should complete and return the report
form. If all the cropland was enrolled in conservation programs
like CRP, complete the form and include these acres.
Specialty Commodities - Traditional or Indian corn, horses,
bees, elk, emus, mink, fish, nursery, hemp, etc., are an important
part of the agriculture industry. Report for all commodities,
regardless of the amount of production or sales you had in 2027.
Land in Federal conservation programs in 2027 - If you had
land in the Conservation Reserve Program (CRP), Wetlands
Reserve Program (WRP), Farmable Wetlands Program (FWP),
or Conservation Reserve Enhancement Program (CREP) and you
made the decisions on the acres, include the conservation land on
the report form in Sections 1, 2, and 18.
Received More Than One Report Form for the Same Farm
or ranch - If you received more than one report form for the same
farm or ranch, complete only ONE form per farm or ranch. Write
"Duplicate" below the address area of each extra form. Return all
forms in the same return envelope with your completed form so
that we can correct our records.

Entering Your Responses - Use BLUE or BLACK INK only.
Enter your replies in the unit requested, i.e., dollars, bushels, tons,
etc. When reporting dollars, report in whole dollars only. Convert
fractions to decimals. Please print clearly and keep numbers and
letters within the white boxes. Mark all applicable Yes/No and
None boxes with an “X”.
SECTION 1 - ACREAGE IN 2027
Your answers in this section will determine the land (Acres in
“THIS FARM OR RANCH”) referred to throughout the report
form. Include all land associated with your farm or ranch during
2027, whether in production or not. Include all land under
permits, all land you owned or rented, during 2027, even if part
of the year. Include your home site but exclude other residential
or commercial land. Report land in whole acres.
Item 1 (Box A) - Report all land under a PERMIT on federal trust
lands or tribal lands on an American Indian Reservation. Include
grazing permits and land use permits, home site leases and other
permit arrangements.
Item 2 (Box B) – Report all land owned in 2027 whether held
under deed, purchase contract or mortgage, homestead law, or as
heir/heiress or trustee of an undivided estate. Include all land
owned by you and/or your spouse, or by the partnership,
corporation, or organization named on the front of the report
form.
Item 3 (Box C) - Report all land rented or leased by you or your
farm or ranch. Include water area leased for aquaculture
production. Exclude land used under private, Government
grazing permits, or on a fee per head or animal unit month
(AUM) basis (Taylor Grazing, Section 3 Bureau of Land
Management (BLM) and USDA Forest Service land). Bureau of
Land Management (BLM) Section 15 land leased by your farm
or ranch with a specified acreage tract should be included here
even though your fees to BLM are paid on an AUM basis.
Item 4 (Box D) - Include all land rented out for any purpose if it
was part of the acreage reported in Items 2 and 3. Your tenant(s)
will receive a form to report production for the land they rent. Do
not report land placed in conservation programs as acres rented
to others. Do not report land used by others on a fee per head or
animal unit month (AUM) basis.
Item 4a - Report all land owned by the farm or ranch and rented
or leased to others.
Item 5 (Box E) - This is all land you operated at any time in 2027.
Land use in Section 2 should be reported for these acres.
Item 6 Total acres equals zero (0) - After completing Section 1,
if the acres in Item 5, BOX E equal zero and you did not raise or
own any livestock, aquaculture, or poultry in 2027, write a
description of land use in the space by question 6. Complete
Section 26 and mail the report form in the return envelope.
Items 9 – 12
Complete these items if any of your cropland or livestock was on
an American Indian Reservation, Pueblo, or service area in 2027.
Include trust acres used, as well as deeded land or land leased
from others that was on the Reservation.
SECTION 2 - LAND USE IN 2027
The total acres from Items 1 - 4 entered in BOX F should equal
the total acres in Section 1, Item 4, BOX E. These acres represent
“this farm or ranch” for this census report. If these two numbers
are not the same, please GO BACK and CORRECT your
figures. Do not report any crops grown on land rented or leased
to others or worked by others on shares during 2027.
Land used for more than one purpose - Do not report the same
acreage in more than one of the listed categories. If part or all of
your land was used for more than one listed purpose in 2027,
report that land only in the first purpose listed. For example, if
you planted and harvested a grain crop and grazed the crop
residue in the fall, report the land in Item 1a, farm plots. Do not
report those acres again in Item 2c pasture or grazing land.
CRP/WRP and other conservation programs - Report these
acres in the items in this section that best describe them. For
example, CRP land may be reported in cropland harvested,
cropland idle, or woodland not pastured depending on its use.
Item 1a - Land maintained for orchards or vineyards is included
even if the crop failed or the trees or vines are not of bearing age.

Abandoned acres of orchards or vineyards which are not
maintained for production should be reported in Item 1d.
Harvested cropland includes acres of trees for fruit, nuts, and
berries along with acres of grape vines, Christmas trees, and short
rotation woody crops in production. Do not include the area
harvested for timber or firewood. If more than one crop was
harvested from the same land in 2027, report that land as
cropland harvested only once.
Item 1b - Include land you intended to harvest but had to abandon
or had the crop failed.
Item 1c - Include cropland left unseeded for the 2027 harvest and
tilled summer fallow, or treated with herbicides to control weeds
and conserve moisture. Include cropland summer fallowed in
2027 even though it may have been planted to wheat, etc., for the
2026 harvest.
Item 4 - Include water area leased for the production of
aquaculture.
SECTION 3 - LAND USE PRACTICES
Item 1b - Land drained by ditches refers only to manmade ditches
installed to improve drainage, not natural waterways.
Item 1c - A conservation easement limits the right to develop the
land, now and in the future.
Items 2a through d - Include all cropland acres planted in the
farm or ranch with the practice, not just cropland harvested.
Conservation tillage leaves 30 percent or more of the soil surface
covered by crop residue after planting. Reduced tillage leaves
between 15 and up to 30 percent of the soil surface cover by crop
residue. Conventional tillage has leaves less than 15 percent of
the soil surface covered.
SECTION 4 - IRRIGATION
Report land equipped for irrigation and its use. Exclude land used
for aquaculture unless the same land was used to grow crops as
well. If the same land is irrigated multiple times, it should only
be counted once.
Item 2 – Report all acres of irrigated harvested cropland,
including acres with orchards (bearing or not), acres with
perennial crops, and land with crops under protection.
Item 3 – Report all acres of irrigated other land, including
pasture, rangeland, failed cropland, and all other non-harvested
cropland. Excludes woodlands, woodland pasture, wastelands,
livestock facilities, ponds, and roads.
Item 4 - Include all acres irrigated in 2027 (Items 2 and 3) and
acres that could have been irrigated in 2027 using the existing
irrigation systems available on the farm or ranch regardless of
water rights.
SECTION 5 - TYPE OF ORGANIZATION
Item 2 - The number of households that share in the net farm
income are those households involved with the day-to-day
decisions and not those households that received funds because
they are landlords, custom equipment operators, or provide other
supplies that are listed in Section 21, Production Expenses.
Use the following definitions to determine the type of
organization for this farm or ranch. An farm or ranch organized
as a Limited Liability Company (LLC) may fall into any of the
categories.
Family or individual operation - Farm or business organization
controlled and operated by a family or an individual (sole
proprietor). Include family farm or ranches that are not
incorporated and not operated under a partnership agreement.
Report family corporations under “Incorporated under state law.”
Partnership operation - Two or more persons who conduct a
farm or ranch together and share work and profits. Co-ownership
of land by spouses or joint filing of income tax forms by spouses
does not constitute a partnership unless a specific agreement to
share contributions, decision making, profits, and liabilities
exists. Production under contract or under a share rental
agreement does not constitute a partnership.
Incorporated under state law - A corporation is a legal entity or
artificial person created under the laws of a state to carry on a
business, including family corporations. Exclude cooperatives,
even if they are incorporated.
Other - Estate or trust, government facility, grazing association,
American Indian Reservation, university farm, prison farm,
institution run by a government or religious entity, cooperatives
(an incorporated or unincorporated enterprise or an association
created and formed jointly by the members), etc.

SECTION 6 - PERSONAL CHARACTERISTICS
This section collects information about the persons making
decisions for this farm or ranch.
Item 1 - Enter the number of men and the number of women
involved in decisions for this farm or ranch. Do not report minoraged children who only worked on the farm.
Item 2 - Complete one column for each person involved in
making decisions for the farming farm or ranch for up to four
persons. If there were more than four, answer for the four
individuals most involved in the decision making for this farm or
ranch.
REPORTING VALUE OF SALES

Report the value of all crops and livestock sold from this farm or
ranch in 2027 in the appropriate commodity section. Report the
sales in 2027 regardless of the year crops were harvested or
raised. Include the value of your landlord’s share of the
commodities harvested. Report livestock as sold that you owned
and moved to someone else’s farm or ranch for further feeding,
such as cattle. Report the gross value before the deduction of
expenses, marketing charges, hauling fees, other fees, or income
taxes. Include payments received in 2027 from cooperatives or
marketing organizations for crops produced on this farm or ranch
regardless of the year in which the crops were harvested. Also,
include as sales your estimate of the value of any crop or livestock
removed from this farm or ranch in trade of services, such as
baled hay for labor or other services. Report the total value you
received for animals and poultry sold from this farm or ranch in
2027, without deducting production or marketing expenses (costs
for feed, livestock purchase price, hauling, selling, etc.).
Exclude:
• Proceeds from CCC loans or other government payments.
• The value of sales of any cattle, hogs, or poultry owned by
you but kept and sold from a location you did not operate.
• The value of commodities grown under a production contract.
SECTION 7 - FIELD CROPS
Acres harvested - Enter the acres harvested in 2027. Round
fractions to whole acres except for Indian corn, tobacco and hops,
where tenths should be reported.
Crops names not listed – For those seed or field crops not listed
in the table that fall into Other field crops (code 752) categories,
please specify each crop on a separate line in the table along with
the requested data.
Total production harvested - If your unit of measure is different
than the unit requested on the report form, convert your figure for
the production harvested to the unit requested. If the harvest was
incomplete by December 31, 2027, estimate the total production
to be harvested.
Acres irrigated - Report the irrigated harvested acres only once,
even if the crop was irrigated multiple times during the growing
season.
Double cropping - If two or more crops were harvested from the
same land (double cropping), report the total acres and production
of each harvested crop.
Interplanted crops - If two crops were grown at the same time in
alternating strips in the same field, report the acreage of the field
used for each crop.
Skip row planting - If a crop was planted in an alternating pattern
of planted and non-planted rows, such as two rows planted and
two rows skipped, report the acreage occupied by the crop and
report the skipped portion as cropland idle in Section 2, Item 1d.
If you rented land under a share arrangement, include your
landlord’s share of the crop in value of sales.
SECTION 8 - HAY AND FORAGE CROPS
Include hay and forage from alfalfa, wild or native grasses, and
hay or forage from clovers, small grains, soybeans, and peanuts.
Report production in tons or, for dry hay, bales and weight per
bale. Any pasture or conservation land that had hay cut from it
should be reported as cropland harvested in Section 2, Item 1a.
SECTION 9 - VEGETABLES, POTATOES, AND MELONS
Item 4 - Report acres harvested for individual crops. If the same
crop was planted more than once during the year on the same
field, report the sum of the acres harvested during 2027. For
example, if 4 acres were planted to lettuce and harvested, then
replanted to lettuce and harvested, report 8 acres of lettuce in
Item 4 but only 4 acres in Item 2. Report vegetable seeds grown

without protective cover in Item 4 using the crop code that best
describes the vegetable and record it in the fresh market
category.
SECTION 10 - SHEEP AND GOATS
Report goats based on utilization regardless of breed. Report
pounds of wool shorn and mohair clipped in 2027 only.
SECTIONS 11, 12, AND 14 - HOGS AND PIGS, CATTLE AND
CALVES, AND CHICKENS AND TURKEYS
Include all animals on this farm or ranch on December 31, 2027
owned by you, raised by you under contract, or kept by you for
others. Include animals owned by you on unfenced lands,
National Forest Land, Indian Reservation Land, cooperative
grazing association land, or rangeland administered by the
Bureau of Land Management on a per head, animal unit month
(AUM), or lease basis. Animals in transit on December 31, 2027,
should be reported by the person who had control of the animals
on that day. Animals on a fee per head or animal unit month
(AUM) basis should be reported by the animal owner and not the
landowner.
Contract and custom feeding farm or ranches - Report numbers
of all animals or poultry on this farm or ranch on December 31,
2027. Animals and poultry kept on a contract or custom basis and
moved or sold from this farm or ranch in 2027 should be reported
as sold. Do NOT include fees received for commodities produced
under a production contract in the value of sales in Sections 715.
Cattle, hogs, and poultry to exclude from the report
form - Exclude animals or poultry kept on land rented to others
or kept under a share arrangement on land rented to others.
Exclude animals quartered in feedlots that were not located on
this farm or ranch. Do not report the sales of animals bought and
then resold within 30 days. Such purchases and sales are
considered dealer transactions.
Number sold - Report all animals and poultry sold or moved from
this farm or ranch in 2027, regardless of ownership or who shared
in the receipts. Include animals sold for a landlord or given to a
landlord or others in trade or in payment for goods or services.
Do not report number sold of any hogs and pigs, cattle and calves,
or poultry owned by you that were kept and sold from a location
that you did not operate.
Number moved from this farm or ranch - For animals and
poultry moved from this farm or ranch to another, such as for
further feeding, report them as “sold.” Cattle moved are not
considered sold if they were moved to another farm or ranch for
a short term, such as for winter wheat or corn stubble grazing, or
during the winter to public grazing land. Exclude animals when
moved for grazing on public or private AUM.
Cattle in feedlots – Exclude the following for this item: cattle and
calves sold or moved off the farm or ranch for further feeding,
veal calves or any calves weighing less than 500 pounds, cull or
dairy cows fed only the usual dairy ration before being sold, and
all cows and bulls.
SECTION 13 - HORSES, PONIES, MULES, BURROS, AND
DONKEYS
Exclude horses owned by this farm or ranch but stabled
elsewhere. Horses, mules, burros and donkeys that are on this
farm or ranch should be reported regardless of ownership.
Exclude feral equine.
SECTION 15 – OTHER POULTRY, LIVESTOCK, LIVESTOCK AND
LIVESTOCK PRODUCTS

Item 2 - Report the sales of only live animals. Report the gross
value of sales for other poultry and livestock.
Item 3 - Include pelts from mink and rabbits.
Item 4 – Report eggs other than from chickens and turkeys.
Item 5 – Report the number of any other poultry hatched.
Chickens and turkeys hatched should be reported in Section 14 –
Chickens and Turkeys.
SECTION 16 - OTHER FARM COMMODITIES AND PRACTICES
Item 1 - Report only if there was a combined total of 20 or more
trees and vines whose production was for sale. Exclude
abandoned acres of orchards or vineyards which should be
reported in Section 2, item 1d. Do not include acres harvested for
personal or home use.
Item 2 – Do not include any berry acres used for personal or home
use.

Item 3 – Report if there were any nursery, greenhouse,
floriculture, sod, mushrooms, vegetable seeds, propagative
materials grown for sale.
Item 4 – Report if there were any cultivated Christmas trees cut
or to be cut in future years, short rotation woody crops in
production whether or not they were harvested in 2027, or maple
taps.
Item 5 - Report if there was any organic production raised under
the National Organic Program (NOP) standards or acres
transitioning for future NOP production.
Item 6 - Report if this farm or ranch had any aquaculture in 2027.
Item 7 – Report if any acres were rented from others on a cash
basis. Exclude cash rent arrangements on federal trust lands or
per head or AUM arrangements.
Item 8 – Report if there were any wind turbines, solar panels,
methane digesters, or any other renewable energy producing
systems, regardless of ownership. Include the value of energy
sold from this operation in Section 22, Item 7.
Item 9 - A production contract is an agreement between a grower
and contractor (integrator) that specifies that the grower will raise
an agricultural commodity and that the contractor will provide
certain inputs such as seed, livestock, etc. The grower receives a
payment or fee from the contractor, generally after delivery,
which is less than the full market price of the commodity.
SECTION 17 - FARM LABOR
Report the number of paid and unpaid farm or ranch workers who
performed agricultural labor on this operation in 2027. Exclude
contract labor except where specified (see Item 2). Include family
members (paid and unpaid). Include workers such as
bookkeepers, office workers, maintenance workers, etc., if their
work was primarily associated with agricultural production on
this operation.
Item 1 - Include any short term or temporary workers who may
have worked only a few days. Exclude contract labor.
Item 2 - Report the number of migrant workers who worked on
the operation for any length of time during 2027. Include both
hired and contract labor. The definition of a migrant worker is a
farm worker whose employment requires international or
domestic travel that prevents the worker from returning to his or
her permanent place of residence the same day.
SECTION 18 - CROP INSURANCE, CONSERVATION RESERVE
PROGRAM AND OTHER GOVERNMENT PROGRAMS
Item 1 - Report all acres covered by any crop insurance policy in
2027. Include land in pasture insurance programs, and acres
covered by guaranteed revenue policies.
Item 2 – Report all acres enrolled in a conservation program on
September 30, 2027.
Items 2a - For conservation program acres, record the amount
received in 2027.
Items 3 and 4 - Record agricultural program payments received
in 2027.
Item 5 - Report the amount received for commodities placed
under a Commodity Credit Corporation (CCC) loan during 2027.
Include any amount received, even if the commodity was
redeemed or forfeited prior to December 31, 2027. Exclude CCC
loans to build crop storage facilities.
Item 6 - Report the total amount to repay CCC loans in 2027,
regardless of the crop year the loan was made.
SECTION 19 - FOOD MARKETING PRACTICES
Include only edible agricultural products sold directly for humans
to eat or drink, such as fruit, eggs, milk, meat, etc. Report only
products grown or raised on this farm or ranch. Exclude products
that you bought and resold within 30 days and non-edible
products such as live animals, hay, cut flowers, nursery products,
etc.
SECTION 20 - PRACTICES
Item 1 – Include internet access for farm use if either the farm or
ranch or the producer’s residence has access. Access includes
internet through a cellular data plan on a smartphone or mobile
device.
Item 2c – Alley Cropping is the growing of annual or perennial
crops between rows of trees. The agricultural crop generates
annual income while the tree crop matures. Silvopasture
combines timber, livestock and forage production on the land.
Trees provide longer-term returns, while livestock generates an

annual income. Forest farming is the intentional management of
woodlands to grow non-tree crops such as mushrooms, berries,
and root crops under trees. Windbreaks are rows of trees and
shrubs used to slow wind to protect soil, crop, or livestock, or for
visual screening and shade. Riparian forest buffers are natural or
planted trees, shrubs and grasses adjacent to water bodies to
protect water resources from non-point source pollution.
SECTION 21 - PRODUCTION EXPENSES
Include farm production expenses paid by you or your landlord(s)
for crops, livestock, or poultry produced on this farm or ranch in
2027 in Items 1 through 16. Include expenses associated with the
generation of farm-related income reported in Section 22. Include
expenses incurred in 2027 even if they were not paid in 2027.
Estimate if exact figures are not known.
Contract growers or custom feeders - Do not report as
production expenses the value of inputs provided by the
contractor or livestock owner.
Item 2 - Include surfactants and oils and other products used to
increase a chemical’s effectiveness.
Item 6 - Report the purchase cost of all grains, silage, hay,
commercially mixed and premixed feeds, ingredients,
concentrates, etc., fed to livestock or poultry on this farm or
ranch. Contract livestock and poultry growers should not report
the value of feed that was provided by a contractor. Do not report
the value of feed raised and fed on this farm or ranch as an
expense.
Item 9 - Include the cost of repairs and upkeep of farm machinery,
vehicles, buildings, fences, and other equipment used in the farm
business. Include expenses for repairs to machinery and
equipment used only for customwork if income from those
machines is reported in Section 22. Exclude repairs to vehicles
not used in the farm business. Exclude expenditures for the
construction of new buildings or the cost of additions to existing
buildings.
Item 10a - Include labor expense for the farm business for gross
salaries and wages, commissions, dismissal pay, vacation pay,
and bonuses paid to hired workers, family members, hired
managers, administrative and clerical employees, and salaried
corporate officers. Include cost for benefits such as employer's
social security contributions, unemployment compensation,
worker's compensation insurance, employer paid life and medical
insurance expense, pension plans, etc.
Item 10b - Include the labor costs of workers furnished on a
contract basis by labor contractor, crew leader, or cooperative for
harvesting vegetables or fruit, shearing sheep, or similar farm
activities. Report costs for repair work done by a construction
contractor in Item 9. Report the cost of customwork or machine
hire in Item 11.
Item 12a - Exclude rent paid for operator dwelling or other
nonfarm property. Exclude the value of shares of crops or
livestock paid to landlords.
Item 13 - Report all interest expenses paid in 2027 for the farm
business. Include interest paid on CCC loans in Item 13b.
Exclude interest associated with activities not related to
production of crops or livestock on this farm or ranch, such as
land or buildings rented to others, packing sheds, or feed mills
that provided services to others. Exclude interest on
owner/operator dwelling where the amount is separated from the
interest on the land and buildings on this farm or ranch.
Item 14 - Include real estate property taxes you paid on the acres
and buildings you owned and used in the farm business and
property taxes on equipment or livestock. Exclude property taxes
on land or buildings rented to someone else, or property taxes
paid on other property not associated with the farm business.
SECTION 22 - INCOME FROM FARM-RELATED SOURCES
Report gross dollar amounts received before taxes and expenses.
Item 2 - Exclude rental income from nonfarm property.
Item 3 - Include only those forest products cut from this farm or
ranch, not items cut from other nonfarm timber acreage. Exclude
income from a sawmill business.
Item 6 – Exclude payments received from non-crop and livestock
insurance sources.
Item 7 - Include pollination fees.
SECTION 23 - FERTILIZERS, CHEMICALS, AND SOIL
CONDITIONERS APPLIED
Fertilizer - Report acres on this farm or ranch on which

commercial fertilizer was applied during 2027 only once, even if
multiple applications were made.
Chemicals - Include acres on which custom application of
chemicals was applied. If multiple applications of chemicals for
the same purpose (for example, herbicides) were applied on the
same acres, report the acreage only once. If chemicals were
applied for different purposes, report the acres for each purpose
on which the chemicals were applied. Estimate the acreage for
spot treatments.
SECTION 24 - MACHINERY AND EQUIPMENT
Report the total on this farm or ranch, or normally on this farm or
ranch and normally used on this farm or ranch, in the first column.
Do not report obsolete or abandoned equipment. In the second
column, report only the number manufactured in the last five
years.
SECTION 25 – MARKET VALUE OF LAND, BUILDINGS,
MACHINERY, AND EQUIPMENT
Item 1 - Estimate the value of the land, houses, barns, and other
buildings for each of the three listed categories if they were sold
in the current market. The real estate tax assessment value should
not be used unless that value represents a full market value
assessment and the land, house, and buildings could reasonably
be assumed to be sold at that price. Report the total value, not the
value on a per acre basis.
Item 2 - The estimated market value refers to all machinery and
equipment kept primarily on this farm or ranch and used for the
farm business. Report the value in its present condition, not the
replacement or depreciated value. Include mobile implements,
hand tools, and office supplies. Permanently installed equipment
or equipment that is an integral part of a building should be
included as a part of the value of land and buildings and reported
in Item 1.
SECTION 26 - CONCLUSION
Item 1 - If the agricultural activity on your farm or ranch might
be identified under a different name than is printed on the front
of the form (for example, a farm name or another partner), please
provide these names.
Item 2a - All farms and ranches should receive their own forms
to complete. If you operated another farm or ranch, indicate
whether you received a form for that farm or ranch.