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-A101(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 operation 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.
If you were a landlord only and rented out all your land,
complete the front page, Section 1, and Section 35 on the back
page of the enclosed report form and return it in the preaddressed
return 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
operations, return the report form with a note indicating your
status on the front of the form below the address label.
Partial Year Operations - 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 preaddressed 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 Operation - If you made decisions
for more than one operation, you may have received a report
form for each operation. Provide information for each operation
on a separate form. To obtain additional report forms, or if you
have questions, please call the toll-free help line at 1-888-4247828.
Partnership Operation - Complete only ONE form for the
entire partnership's agricultural operation and include the entire
operation on that one form. If you made day-to-day decisions for
another operation, complete a report form for each separate
operation. We have listed all known partners below the address
area to assist in defining the operation. 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 - 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 6.
Received More Than One Report Form for the Same
Operation - If you received more than one report form for the
same operation, complete only ONE form per operation. 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 OPERATION”) referred to throughout the report form.
Include all land owned, rented, or used by you, your spouse, or
by the partnership, corporation, or organization named on the
front page of the form, regardless of location or use during 2027,
even if only for part of the year. Include cropland, non-tillable
land, land in government programs such as Conservation Reserve
Program (CRP), Wetlands Reserve Program (WRP), etc.,
pastureland and rangeland, woodland and idle land, farmsteads,
buildings, and structures. Include only actively managed
tidelands. Exclude residential or commercial land. Report land in
whole acres.
Item 1 (Box A) - 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 2 (Box B) Report all land rented or leased from others by you or your
operation. 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). BLM Section 15 land leased by your
operation with a specified acreage tract should be included here
even though your fees to BLM are paid on an AUM basis.
Item 3 (Box C) - Include all land rented out to others for any
purpose if it was part of the acreage reported in Items 1 and 2.
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 3a - Report all land owned by the operation and rented or
leased to others.
Item 4 (Box D) - This is all land you operated at any time in 2027.
Land use in Section 2 should be reported for these acres.
Item 5 Total acres equals zero (0) - After completing Section 1,
if the acres in Item 4, BOX D 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 5. Complete
Section 36 and mail the report form in the return envelope.
Item 6 - Exclude BLM Section 15 land leased on a per head or
AUM basis.
SECTION 2 - LAND USE IN 2027
The total acres from Items 1 - 4 entered in BOX E should equal
the total acres in Section 1, Item 4, BOX D. These acres represent
“this operation” 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, cropland harvested.
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 tidelines actively managed for aquaculture
production, whether owned or rented from others. Include other
water area leased for the production of aquaculture.
SECTION 3 - LAND RENTED OR LEASED FROM OTHERS FOR
CASH
Report for cropland and pastureland leased on a per acre basis for
cash only. Exclude flex and share rent arrangements. Also,
exclude aquaculture arrangements. For cash rental agreements
that include dwellings and buildings, only report the acres of
cropland and pastureland.
SECTION 4 - 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
operation 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 5 - 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 operation regardless of water
rights.
SECTION 6 - 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.
Items 3 and 4 - Exclude insurance payments received or any
loan/program amount that must be repaid.
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 7 - 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 32, Production Expenses.
Use the following definitions to determine the type of
organization for this operation. An operation 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 operations 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 an
operation 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 8 - PERSONAL CHARACTERISTICS
This section collects information about the persons making
decisions for this operation. Complete one column for each
person involved in making decisions for the farming operation.
Item 1 - Enter the number of men and the number of women
involved in decisions for this operation. Do not report minor-aged
children who only worked on the farm.
Item 2 – Complete one column for each person involved in
making decisions for the farming operation for up to four persons.
If there were more than four, answer for the four individuals most
involved in the decision making for this operation.
REPORTING VALUE OF SALES

Report the value of all crops and livestock sold from this
operation 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 operation 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 operation
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 operation 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 operation 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 9 - CULTIVATED CHRISTMAS TREES AND SHORT
ROTATION WOODY CROPS

Item 2 - Acres in production of cultivated Christmas trees include
both those to be harvested in future years as well as those
harvested in 2027. Trees cut should include only those trees cut
in 2027.
Item 3 - A short rotation woody crop is a tree that is harvested in
10 years or less. These are trees for use by the paper or pulp
industry or as engineered wood. Exclude trees cut for timber.
Acres in production of short rotation woody crops include both
those harvested in 2027 and future years. Acres harvested should
include only those harvested in 2027.
SECTION 10 - 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 11 - NURSERY, GREENHOUSE, FLORICULTURE, SOD,
MUSHROOMS, VEGETABLE SEEDS, AND PROPAGATIVE

MATERIALS

Report Christmas trees grown on this operation and sold live as
nursery stock, code 0488. Exclude crops bought for resale
without additional growing, and garden center items, such as
chemicals and fertilizers. Report all acres of Christmas trees in
production for cut Christmas trees and the number cut in 2027 in
Section 9, Item 2. Report vegetable seeds grown under protection.
Report vegetable seeds not grown under protection in Section 12,
Item 4.
SECTION 12 - 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 13 - FRUIT, NUTS, COFFEE, PINEAPPLES AND BERRIES
If nonbearing trees and vines are intermixed with bearing trees
and vines, estimate area for each category. Exclude abandoned
acres of orchards or vineyards. Abandoned acres not maintained
for production should only be reported in Section 2, Item 1d.
Bearing age acres are the acres of trees or vines that produced any
fruit or nut crop in 2027 or previous years. If fruit and nut trees
and vines were interplanted with other crops, report only the total
acres for the orchard in Section 13, and the total acres of each
interplanted crop in their appropriate section(s).
Berries- Report all acres on which berries were grown in 2027.
SECTION 14 - FIELD CROPS
Acres harvested - Enter the acres harvested in 2027. Round
fractions to whole acres except for 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 the Other seeds (code 770) or 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.
SECTIONS 15, 16, AND 20 - CATTLE AND CALVES, HOGS AND
PIGS, AND POULTRY

Include all animals on this operation 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 operations - Report numbers of all
animals or poultry on this operation on December 31, 2027.
Animals and poultry kept on a contract or custom basis and
moved or sold from this operation 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 addition,
report in Section 24- Production Contracts and Custom Feeding
on the appropriate line the quantity delivered of custom fed
livestock or production contract livestock and poultry and the
dollar amount received from the contractor.
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 operation. Do not report the sales of animals bought and then
resold within 30 days.
Number sold - Report all animals and poultry sold or moved from
this operation 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 operation - For animals and poultry
moved from this operation to another, such as for further feeding,
report them as “sold.” Cattle moved are not considered sold if
they were moved to another operation 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 operation 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 17 - HORSES, PONIES, MULES, BURROS, AND
DONKEYS

Exclude horses owned by this operation but stabled elsewhere.
Horses, mules, burros and donkeys that are on this operation
should be reported regardless of ownership. Exclude feral equine.
SECTION 18 - SHEEP AND GOATS
Report goats based on utilization regardless of breed. Report
pounds of wool shorn and mohair clipped in 2027 only.
SECTION 19 - AQUACULTURE
Include all sizes for each type. Report each type sold or moved
on a separate line and specify whether the sale was fish eggs, fry,
fingerlings, food size, or a combination. Convert units such as
bushels, bags, or gallons to number or pounds. Do not duplicate
the same quantity sold in both the pounds and number columns.
SECTION 21 - COLONIES OF HONEY BEES
Item 2 - Report the number of bee colonies owned regardless of
location. Report the pounds of honey collected in 2027 whether
sold or not sold. Report sales of packaged bees, nucleus colonies,
whole colonies, queen, and all non-apis bees (bumble, leaf cutter,
etc.) in Section 22, Item 2. Report sales of honey bee products
such as wax, pollen, and propolis in Section 23, Item 2. Report
pollination fees in Section 34, Item 7.
SECTION 24 - PRODUCTION CONTRACTS AND CUSTOM
FEEDING

Commodities raised under a production contract should be
reported in Section 24 and included in Sections 9 through 23. The
money received as a production contract fee is reported in Section
24 only, under “Total dollar amount received” and not in Sections
9 through 23.
Please report amount of the specified commodity that you raised
and delivered under production contracts in Item 2. If you had
multiple contracts to produce different commodities, report the
appropriate amount of each commodity produced under each
contract in the proper categories. Exclude marketing contracts,
futures contracts, forward contracts, or other contracts based
strictly on price. The contractor should not report commodities
that were produced by the grower.
SECTION 25 - ORGANIC AGRICULTURE
Item 3 – Report the total sales of NOP organically produced
commodities. Include gross value of agricultural sales before
expenses or taxes. Exclude sales of crops and livestock from
transitioning land. Exclude the value of processed or value-added
items.

SECTION 26 - PRACTICES
Item 1 – Include internet access for farm use if either the
operation 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 27 - 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 operation. 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 28 - FERTILIZERS, CHEMICALS, AND SOIL
CONDITIONERS APPLIED

Fertilizer - Report acres on this operation 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 29 - RENEWABLE ENERGY
Item 1 – Report renewable energy producing systems, regardless
of ownership. Exclude wood-burning stoves and densified
biomass-producing systems. Include the value of energy sold
from this operation in Section 34, Item 7.
SECTION 30 - MACHINERY AND EQUIPMENT
Report the total on this operation, or normally on this operation
and normally used on this operation, 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 31 - 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 32 - PRODUCTION EXPENSES
Include farm production expenses paid by you or your landlord(s)
for crops, livestock, or poultry produced on this operation in 2027
in Items 1 through 16. Include expenses associated with the
generation of farm-related income reported in Section 34. 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. Identify the items that were
contractor provided in Section 24, Item 3.
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 operation.
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 operation 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 custom work if income from those
machines is reported in Section 34. 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 operation, 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 operation.
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 33 – 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 operation 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 34 - 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
operation, not items cut from other nonfarm timber acreage.
Exclude income from a sawmill business. Report sales of
Christmas trees in Section 9.
Item 7 - Include pollination fees.
SECTION 35 - CONCLUSION
Item 1 - If the agricultural activity on your operation 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.