Questions & Answers

Farm Income and Expenses (Schedule F)

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If you are a sole proprietor (not part of a partnership, LLC, or corporation) of a farm or business that participates in agricultural activity, enter your income on Schedule F.

Agriculture activity includes:

Crop Production

• Floriculture production
• Grain and oilseed farming
• Vegetable and melon farming
• Fruit and tree nut farming

Animal Production

• Livestock ranching and farming
• Cattle feedlots
• Dairy cattle and milk production
• Poultry and egg production
• Fish and other aquaculture production

Forestry and Logging

• Forestry and logging (forest nurseries and timber tracts)
• Timber tract operations
• Forest nurseries and gathering of forest products
• Logging

If you are engaged in the business of breeding dogs, cats, or other pet animals, you would enter your business income on Schedule C instead of Schedule F. If your principal source of income is providing agricultural services, such as soil preparation, veterinary services, farm labor, horticultural, or consulting services, you would enter your business income on Schedule C instead of Schedule F.