[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302126-105":53,"doc-detail-302126-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-4835-farm-rental-income-and-expenses-2025","Form 4835 - Farm Rental Income and Expenses (2025)","","Form 4835 (2025) is used to report farm rental income and related expenses when the landowner (or sub-lessor) did not materially participate in farm operation or management for self-employment tax purposes. The form collects details for gross farm rental income based on production, including livestock, crops, certain program payments, insurance proceeds, and other specified income. It also lists deductible farm rental property expenses such as car and truck, chemicals, conservation, depreciation, labor, rent, repairs, supplies, taxes, utilities, and other items, culminating in net rental income or loss.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-4835-farm-rental-income-and-expenses-2025/302126/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-4835-farm-rental-income-and-expenses-2025/302126.png","ImageObject",442,249,{"name":88,"@type":89},"Blitz","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should use Form 4835 (2025)?","Question",{"text":108,"@type":109},"Landowners (or sub-lessors) who did not materially participate in operating or managing the farm use Form 4835 to report farm rental income based on crops or livestock produced by the tenant.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information is reported as gross farm rental income?",{"text":113,"@type":109},"Amounts based on production, including income from livestock/produce/grains and other specified items such as cooperative distributions, agricultural program payments, commodity credit corporation (CCC) loans, crop insurance proceeds, and other income.",{"name":115,"@type":106,"acceptedAnswer":116},"Which kinds of expenses can be included in Part II?",{"text":117,"@type":109},"Only farm rental property expenses, excluding personal or living expenses. Common categories include car and truck, chemicals, conservation, depreciation, hired labor, rent/lease, repairs, supplies, taxes, utilities, and veterinary or other specified expenses.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302126,1790048993,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Form4835Farm Rental Income and ExpensesOMB No.1545-0074(Crop and Livestock Shares(Not Cash)Received by Landowner (or Sub-Lessor))(Income Not Subject to Self-Employment Tax)2025Department of the TreasuryAttach to Form 1040,1040-SR,or 1040-NR.Attachment  \n\n| Internal Revenue Service   | Go to www.irs.gov/Form4835 for the latest information.   |  | Sequence No.37   |  |\n| --- | --- | --- | --- | --- |\n| Name(s)shown on tax return   |  | Your social security number   |  |  |\n|  |  |  |  |  |\n|  |  | Employer ID number(EIN),if any   |  |  |\n|  |  |  |  |  |\n\nA Did you actively participate in the operation of this farm during 2025?See instructions  \nYes  \nNo  \nGross Farm Rental Income-Based on Production.Include amounts converted to cash or the equivalent.  \nPart l  \n\n| 1 Income from production of livestock,produce,grains,a  \u003Cbr>2a Cooperative distributions(Form(s)1099-PATR)..  \u003Cbr>3a Agricultural program payments (see instructions)..   \u003Cbr>4 Commodity Credit Corporation (CCC)loans (see instruc  \u003Cbr>a CCC loans reported under election .·····  \u003Cbr>.......   \u003Cbr>b CCC loans forfeited .  .  .  .  .  \u003Cbr>5 Crop insurance proceeds and federal crop disaster pay  \u003Cbr>a Amount received in 2025..........   \u003Cbr>c If election to defer to 2026 is attached,check here □   \u003Cbr>6 Other income,including federal and state gasoline or fu  \u003Cbr>7 Gross farm rental income.Add amounts in the right co  \u003Cbr>and on Schedule E(Form 1040),line 42.....   | nd other crops   |  | 2b Taxable amount  \u003Cbr>3b Taxable amount   | 1   |  |\n| --- | --- | --- | --- | --- | --- |\n|  | 2a   |  |  | 2b   |  |\n|  |  3a   |  |  | 3b   |  |\n|  | tions)  \u003Cbr> 4b   |  |  |  |  |\n|  |  |  |  | 4a   |  |\n|  |  |  | 4c Taxable amount   | 4c   |  |\n|  | ments  \u003Cbr> 5a   |  (see instructions)   | 5b Taxable amount   |  |  |\n|  |  |  |  | 5b   |  |\n|  | 5d Amount deferred from 2024  \u003Cbr>el tax credit or refund (see instructions)  \u003Cbr>lumn for lines 1 through 6.Enter the total here  \u003Cbr>.   |  |  | 5d   |  |\n|  |  |  |  | 6   |  |\n|  |  |  |  |  |  |\n|  |  |  |  | 7   |  |\n\nPartⅡ Expenses-Farm Rental Property.Do not include personal or living expenses.  \n\n| 8 Car and truck expenses (see  \u003Cbr>Schedule F(Form 1040)instructions).  \u003Cbr>Also,attach Form 4562 .....  \u003Cbr>9 Chemicals .........  \u003Cbr>10 Conservation expenses (see instructions)  \u003Cbr>11 Custom hire(machine work).....  \u003Cbr>12 Depreciation and section 179 expense  \u003Cbr>deduction not claimed elsewhere..  \u003Cbr>13 Employee benefit programs other than  \u003Cbr>on line 21 (see Schedule F(Form 1040)  \u003Cbr>instructions).........  \u003Cbr>14 Feed .....  .....    \u003Cbr>15 Fertilizers and lime.......  \u003Cbr>16 Freight and trucking .....  \u003Cbr>17 Gasoline,fuel,and oil .....  .  \u003Cbr>18 Insurance (other than heath)  \u003Cbr>19 Interest(see instructions):  \u003Cbr>a Mortgage (paid to banks,etc.)..  \u003Cbr>b Other...........  \u003Cbr>20 Labor hired (less employment credits)  \u003Cbr>(see Schedule F(Form 1040)  \u003Cbr>instructions)········.   | 8   |  | 21 Pension and profit-sharing  \u003Cbr>plans .  ..  ...  \u003Cbr>22 Rent or lease:  \u003Cbr>a Vehicles,  machinery,and  \u003Cbr>equipment (see instructions)  \u003Cbr>b Other (land,animals,etc.)..  \u003Cbr>23 Repairs and maintenance  \u003Cbr>24 Seeds and plants ....  \u003Cbr>25 Storage and warehousing  \u003Cbr>26 Supplies .......  \u003Cbr>27 Taxes ........  \u003Cbr>28 Utilities........  \u003Cbr>29 Veterinary,breeding,and  \u003Cbr>medicine ..·....  \u003Cbr>30 Other expenses(specify):  \u003Cbr>a----------------------------  \u003Cbr>b___-----------  \u003Cbr>-----  \u003Cbr>----------------  \u003Cbr>------------   | 21   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |\n|  | 9   |  |  |  |  |\n|  | 10   |  |  | 22a   |  |\n|  | 11   |  |  | 22b   |  |\n|  | 12   |  |  | 23   |  |\n|  |  |  |  | 24   |  |\n|  | 13   |  |  | 25   |  |\n|  |  |  |  | 26   |  |\n|  |  |  |  | 27   |  |\n|  | 14   |  |  | 28   |  |\n|  | 15   |  |  | 29   |  |\n|  | 16   |  |  |  |  |\n|  | 17   |  |  |  |  |\n|  | 18   |  |  | 30a   |  |\n|  |  |  |  | 30b   |  |\n|  | 19a   |  |  | 30c   |  |\n|  | 19b   |  | d-----------   | 30d   |  |\n| ","cbCaiqAUYVmkiu3D","https://ap.wps.com/l/cbCaiqAUYVmkiu3D","pdf",111345,"English","# Purpose of Form\n## Gross Farm Rental Income\n## Part II Expenses - Farm Rental Property","[{\"question\":\"Who should use Form 4835 (2025)?\",\"answer\":\"Landowners (or sub-lessors) who did not materially participate in operating or managing the farm use Form 4835 to report farm rental income based on crops or livestock produced by the tenant.\"},{\"question\":\"What information is reported as gross farm rental income?\",\"answer\":\"Amounts based on production, including income from livestock/produce/grains and other specified items such as cooperative distributions, agricultural program payments, commodity credit corporation (CCC) loans, crop insurance proceeds, and other income.\"},{\"question\":\"Which kinds of expenses can be included in Part II?\",\"answer\":\"Only farm rental property expenses, excluding personal or living expenses. Common categories include car and truck, chemicals, conservation, depreciation, hired labor, rent/lease, repairs, supplies, taxes, utilities, and veterinary or other specified expenses.\"}]","Form 4835 - Farm Rental Income and Expenses (2025) | PDF",1789789289]