Net farm rental income or (loss). 

Form  

4835 

Department of the Treasury  Internal Revenue Service (99)

Farm Rental Income and Expenses                          

(Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor))  (Income not subject to self-employment tax)

a Attach to Form 1040 or Form 1040NR.                 

a 

OMB No. 1545-00742013

Attachment   Sequence No. 37 

Name(s) shown on tax returnYour social security number

Employer ID number (EIN), if any 

A Did you actively participate in the operation of this farm during 2013 (see instructions)?.......YesNo

Part I Gross Farm Rental Income Based on Production.  Include amounts converted to cash or the equivalent.

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

2 a Cooperative distributions (Form(s) 1099-PATR)2a 2b Taxable amount2b

3 a Agricultural program payments (see instructions)3a 3b Taxable amount3b

4 Commodity Credit Corporation (CCC) loans (see instructions):

a CCC loans reported under election...................4a 

b CCC loans forfeited........4b4c Taxable amount4c 

5 Crop insurance proceeds and federal crop disaster payments (see instructions):

a Amount received in 2013.......5a 5b Taxable amount5b

cIf election to defer to 2014 is attached, check here a5d Amount deferred from 2012 5d

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

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), line 42...............a7 

Part II Expenses Farm Rental Property.  Do not include personal or living expenses.

8 

 

Car and truck expenses (see 

Schedule F (Form 1040) 

 8 

9 Chemicals.......9 

10 Conservation expenses (see 

instructions)......10 

11 Custom hire (machine work) .11 

12 

 

Depreciation and section 179 

expense deduction not 

claimed elsewhere....12 

13 

 

Employee benefit programs other 

than on line 21 (see Schedule F 

(Form 1040) instructions).    .    .13 

14 Feed........14 

15 Fertilizers and lime....15 

16 Freight and trucking    .    .    .16 

17 Gasoline, fuel, and oil  .    .    .17 

18 Insurance (other than health).18 

19 Interest:

a Mortgage (paid to banks, etc.) 19a

b Other........19b

20 

 

Labor hired (less employment 

credits) (see Schedule F (Form 

1040) instructions)....20 

21 Pension and profit-

sharing plans   .    .    .21 

22 Rent or lease:

a 

 

Vehicles, machinery, and 

equipment (see 

instructions)....22a

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

23 Repairs and maintenance 23 

24 Seeds and plants  .    .24 

25 Storage and warehousing25 

26 Supplies.....26 

27 Taxes......27 

28 Utilities.....28 

29 Veterinary, breeding, 

and medicine   .    .    .29 

30 Other expenses  

(specify):

a 30a

b 30b

c 30c

d 30d

e 30e

f 30f

g 30g

Add lines 8 through 30g (see instructions)...........a31 

32  

32 

33 Did you receive an applicable subsidy in 2013? (see instructions) .........33YesNo

34 If line 32 is a loss, check the box that describes your investment in this activity 

(see instructions).........................

}34aAll investment is at risk.

34bSome investment is not at risk.

c 

 

 

(Form 1040), line 40........................34c

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13117WForm 4835 (2013) 

Information about Form 4835 and its instructions is at www.irs.gov/form4835.

Subtract line 31 from line 7. If the result is income, enter it here 

before going to Form 8582. In either case, enter the here and on Schedule Edeductible loss 

  box you checked (see instructions). If you checked box 34b, you must complete Form 6198 

You may have to complete to determine your deductible loss, regardless of which Form 8582

 and on Schedule E (Form 1040), line 40. If the result is a loss, you must go to lines 33 and 34.

instructions). Also attach Form 4562

31 Total expenses. 

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