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Schedule F (Form 1040) 2013
Page
Part III
Farm Income—Accrual Method (see instructions).
37
Sales of livestock, produce, grains, and other products (see instructions)
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37
38a
38a
38bTaxable amount
38b
Cooperative distributions (Form(s) 1099-PATR)
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39a
Agricultural program payments .
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39a
39bTaxable amount
39b
40
Commodity Credit Corporation (CCC) loans:
a
CCC loans reported under election .
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40a
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40b
40c Taxable amount
40c
CCC loans forfeited
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41
Crop insurance proceeds
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41
42
Custom hire (machine work) income
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42
43
43
Other income (see instructions) .
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44
Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43) .
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44
45
Inventory of livestock, produce, grains, and other products at beginning of
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the year. Do not include sales reported on Form 4797
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46
Cost of livestock, produce, grains, and other products purchased during the
year .
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46
47
Add lines 45 and 46 .
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47
48
48
Inventory of livestock, produce, grains, and other products at end of year
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49
Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47*
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49
50
50
Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9
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*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line
47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.
Part IV
Principal Agricultural Activity Codes
Do not file Schedule F (Form 1040) to report the
▲
111300
Fruit and tree nut farming
!
following.
111400
Greenhouse, nursery, and floriculture production
• Income from providing agricultural services such as
111900
Other crop farming
CAUTION
soil preparation, veterinary, farm labor, horticultural, or
Animal Production
management for a fee or on a contract basis. Instead file
Schedule C (Form 1040) or Schedule C-EZ (Form 1040).
112111
Beef cattle ranching and farming
• Income from breeding, raising, or caring for dogs, cats, or
112112
Cattle feedlots
other pet animals. Instead file Schedule C (Form 1040) or
112120
Dairy cattle and milk production
Schedule C-EZ (Form 1040).
112210
Hog and pig farming
• Sales of livestock held for draft, breeding, sport, or dairy
112300
Poultry and egg production
purposes. Instead file Form 4797.
112400
Sheep and goat farming
112510
Aquaculture
These codes for the Principal Agricultural Activity classify
112900
Other animal production
farms by their primary activity to facilitate the administration of
Forestry and Logging
the Internal Revenue Code. These six-digit codes are based on
the North American Industry Classification System (NAICS).
113000
Forestry and logging (including forest nurseries and
Select the code that best identifies your primary farming
timber tracts)
activity and enter the six-digit number on line B.
Crop Production
111100
Oilseed and grain farming
111210
Vegetable and melon farming
Schedule F (Form 1040) 2013