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Income > Business / Rental Income > Farm Rental Income (Form 4835)
Enter on the Farm Rental Income screen.
If you were the landowner (or sub-lessor) and didn't materially participate (for self-employment tax purposes) in the operation or management of the farm, use this section (
Form 4835) to report farm rental income based on crops or livestock produced by the tenant. See chapter 12 in the
Farmer's Tax Guide.
Do
not use this section (
Form 4835) if you were:
-
A tenant--instead use Schedule F (Form 1040) to report farm income and expenses.
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A landowner (or sub-lessor) and materially participated in the operation or management of the farm--instead use Schedule F (Form 1040) to report farm income and expenses.
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A landowner (or sub-lessor) and received cash rent for pasture or farmland based on a flat charge--instead report as income on Schedule E (Form 1040).
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An estate or trust with rental income and expenses from crop and livestock shares--instead report on Schedule E (Form 1040).
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A partnership or S corporation with rental income and expenses from crop--instead report on Form 8825. Unfortunately, our software does not support Form 8825 at this time.
How do I link my 1099-MISC or 1099-NEC to a farm rental (Form 4835)?