IRS · Official form

Form 4835, Farm Rental Income and Expenses

Form 4835 reports farm rental income you receive as a share of crops or livestock when you own the land but do not materially participate in running the farm. Fill in the official IRS PDF below and download it.

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What is 4835?

When a landowner rents farmland to a tenant and gets paid with a share of the production rather than a flat cash rent, the income is farm rental income. If the owner does not materially participate in the farm’s operation or management, that income is not subject to self-employment tax, and Form 4835 is where it is reported. Income goes in Part I, expenses such as fertilizer, repairs, insurance, interest, and depreciation go in Part II.

The net result flows to Schedule E as rental income. Landowners who do materially participate report on Schedule F instead, and owners who receive fixed cash rent generally report it directly on Schedule E without Form 4835.

Who files 4835?

Landowners paid a share of crops or livestock by a tenant farmer
Sub-lessors of farmland receiving crop-share or livestock-share rent
Owners who stay out of day-to-day farm decisions and so are not materially participating
Estates or individuals holding inherited farmland rented out under a share arrangement

How to fill out 4835

Enter your name and Social Security number, and answer the questions about active participation at the top of the form.
Report income from production in Part I: sales of livestock and crops, agricultural program payments, crop insurance proceeds, and other income.
List your expenses in Part II, including depreciation from Form 4562 if you are writing off buildings, fences, or equipment.
Subtract expenses from income to get net farm rental income or loss, and check the at-risk rules if you show a loss.
Download the PDF and carry the result to Schedule E, then attach both to your Form 1040.

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Page 1 62 fields

Name(s) shown on tax return

Your social security number

Employer ID number (EIN), if any

A. Did you actively participate in the operation of this farm during 2025? See instructions. Yes.

A. No.

1. Income from production of livestock, produce, grains, and other crops.

2a. Cooperative distributions (Form(s) 1099-P A T R).

2b. Taxable amount.

3a. Agricultural program payments (see instructions).

3b. Taxable amount.

4. Commodity Credit Corporation (C C C) loans (see instructions): a. C C C loans reported under election.

4b. C C C loans forfeited.

4c. Taxable amount.

5. Crop insurance proceeds and federal crop disaster payments (see instructions): a. Amount received in 2025.

5b. Taxable amount.

If election to defer to 2026 is attached, check here

5d. Amount deferred from 2024.

6. Other income, including federal and state gasoline or fuel tax credit or refund (see instructions).

7. Gross farm rental income. Add amounts in the right column for lines 1 through 6. Enter the total here and on Schedule E (Form 1040),

8. Car and truck expenses (see Schedule F (Form 1040) instructions). Also attach Form 4562.

9. Chemicals.

10. Conservation expenses (see instructions).

11. Custom hire (machine work).

12. Depreciation and section 179 expense deduction not claimed elsewhere.

13. Employee benefit programs other than on line 21 (see Schedule F (Form 1040) instructions).

14. Feed.

15. Fertilizers and lime.

16. Freight and trucking.

17. Gasoline, fuel, and oil.

18. Insurance (other than health).

19. Interest (see instructions): a. Mortgage (paid to banks, etc.).

19b. Other.

20. Labor hired (less employment credits) (see Schedule F (Form 1040) instructions).

21. Pension and profit-sharing plans.

22. Rent or lease: a. Vehicles, machinery, and equipment (see instructions).

22b. Other (land, animals, etc.).

23. Repairs and maintenance.

24. Seeds and plants.

25. Storage and warehousing.

26. Supplies.

27. Taxes.

28. Utilities.

29. Veterinary, breeding, and medicine.

30. Other expenses (specify): a.

30a. Amount.

30. Other expenses (specify): b.

30b. Amount.

30. Other expenses (specify): c.

30c. Amount.

30. Other expenses (specify): d.

30d. Amount.

30. Other expenses (specify): e.

30e. Amount.

30. Other expenses (specify): f.

30f. Amount.

30. Other expenses (specify): g.

30g. Amount.

31. Total expenses. Add lines 8 through 30g. See instructions.

32. Net farm rental income or (loss). Subtract line 31 from line 7. If the result is income, enter it here and on Schedule E (Form 1040),

All investment is at risk.

Some investment is not at risk.

34c. You may have to complete Form 8582 to determine your deductible loss, regardless of which box you checked. If you checked box 34b, you

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Frequently asked questions

Form 4835 or Schedule F, which one do I need?

Schedule F is for farmers who materially participate in the operation, and that income is subject to self-employment tax. Form 4835 is for landlords who receive a share of production but leave the farming to the tenant.

I get a fixed cash rent for my farmland. Do I use Form 4835?

Generally no. Fixed cash rent with no share of production is ordinary rental income reported directly on Schedule E.

Is farm rental income on Form 4835 subject to self-employment tax?

No. The form exists precisely for owners who do not materially participate, so the net income flows to Schedule E and is not hit with self-employment tax.

Form 4835, Farm Rental Income and Expenses

What is 4835?

Who files 4835?

How to fill out 4835

Quick fill 4835 on this page

Frequently asked questions

Related forms

Schedule F (Form 1040), Profit or Loss From Farming

Schedule E (Form 1040), Supplemental Income and Loss

Form 4562, Depreciation and Amortization