Form Reg-8 - Application For Farmer Tax Exemption Permit Page 3
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43. You must attach copies of the required pages of your
Important Information for Start-Up Farmers
federal income tax return and schedules. See the table on
Page 4 for guidance on which year’s return to submit with
Conn. Gen. Stat. §12-412(63)(E) allows a start-up farmer
the application. Failure to attach the required documents
to receive an exemption permit if:
may delay the processing of the application.
• You intend to carry on agricultural production for at
• Individuals must furnish signed copies of federal
least two years;
Form 1040, Pages 1 and 2, and the specified federal
• Your gross income from farming will be at least $2,500
income tax return schedules, for example, Form 4835,
in the second year or an average of $2,500 per year
Schedule C (Form 1040) or Schedule F (Form 1040).
for both years; and
A husband and wife who file a joint federal income tax
• Your gross expenses from farming will be at least
return can submit a joint Form REG-8. Both must enter
$2,500 in the second year or an average of $2,500
and sign their names on the application.
per year for both years.
• If you reported farm income on a federal Schedule C,
You must pay use tax on all purchases made using an
you must complete Section 2, Detail of Farm Income
exemption permit if you do not meet these conditions.
Reported on Federal Schedule C (Form 1040), on
See Informational Publication 2010(16), Farmer’s
Page 2 of this application.
Guide to Sales and Use Taxes, Motor Vehicle Fuels Tax,
Estimated Income Tax, and Withholding Tax.
• Fiduciaries of estates or trusts must furnish signed
copies of Page 1 of federal Form 1041 and any federal
income tax return schedules that detail the income
General Instructions
and expenses, for example, Form 4835, Schedule C
If you engage in agricultural production as a trade or
(Form 1040) or Schedule F (Form 1040). If the fiduciaries
business, use Form REG-8, Application for Farmer Tax
submitted the pro forma Schedule C complete
Exemption Permit, to request a Farmer Tax Exemption
Section 2 on Page 2 of this application.
Permit. The Farmer Tax Exemption Permit allows a farmer
to purchase tangible personal property and motor vehicle
• Partnerships must furnish signed copies of Page 1 of
fuels used exclusively in the agricultural production process
federal Form 1065 and the specified federal income tax
without paying Connecticut sales and use taxes and motor
return schedules that detail the income and expenses,
vehicle fuels excise tax.
for example, Form 4835, Schedule C (Form 1040) or
Schedule F (Form 1040). If the partnerships submitted
If you are applying as a start-up farmer, read the Important
the pro forma Schedule C, complete Section 2 on
Information for Start-Up Farmers above.
Page 2 of this application.
A Farmer Tax Exemption Permit is valid for up to two
• Corporations must furnish a signed copy of Page 1 of
years depending on the application date. An exemption
federal Form 1120 or 1120S. In addition, a corporation
permit issued October 1, 2012, or later, is valid until
must also submit the same information as would be
September 30, 2014.
reported on federal Form 4835, Schedule C (Form 1040)
The Department of Revenue Services (DRS) will issue a
or Schedule F (Form 1040), even though it is not
required to file a Schedule C or Schedule F for
Farmer Tax Exemption Permit if you meet all three of the
federal income tax purposes. The items reported must
following conditions:
correspond with what was reported on the corporation’s
1. You are engaged in agricultural production as a trade or
Form 1120 or 1120S. If the corporations submitted the
business. To be engaged in agricultural production as a
pro forma Schedule C, complete Section 2 on Page 2
trade or business, you must materially participate in the
of this application.
activity with a profit motive;
2. For federal income tax purposes, you reported gross
income of $2,500 or more from agricultural production:
• For the preceding taxable year; or
• On average for the preceding two taxable years.
This gross income is generally reported on federal
Form 4835, Schedule C (Form 1040), or Schedule F
(Form 1040). An applicant must submit the same
information as would be reported on Schedule F even
though it is not required to file a Schedule F for federal
income tax purposes. See instructions for Line 9 on
Page 4; and
REG-8 (Rev. 07/12)
Page 3 of 4
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