Form 4835, Farm Rental Income and Expenses, is the Internal Revenue Service (IRS) form for reporting rent you receive as a share of the crops or livestock your tenant produces. It is meant for landowners and sub-lessors who did not materially participate in running the farm, and it is attached to Form 1040, 1040-SR, or 1040-NR. On FillingPDF you can fill out the form online and download or print the completed PDF; the IRS publishes the original at irs.gov and the return it travels with is submitted through the IRS channels.
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What is 4835?
Form 4835, Farm Rental Income and Expenses (Crop and Livestock Shares (Not Cash) Received by Landowner (or Sub-Lessor)), is the IRS form on which a landowner or sub-lessor reports farm rental income based on crops or livestock produced by the tenant, along with the related expenses.
The form is headed "Income Not Subject to Self-Employment Tax" and is issued by the Department of the Treasury, Internal Revenue Service, under OMB No. 1545-0074 (Attachment Sequence No. 37). The edition on this page is the 2025 form.
It has two parts:
- Part I, Gross Farm Rental Income—Based on Production (lines 1 to 7): livestock and crop income, cooperative distributions, agricultural program payments, Commodity Credit Corporation (CCC) loans, crop insurance proceeds and other income. Line 7 carries to Schedule E (Form 1040), line 42.
- Part II, Expenses—Farm Rental Property (lines 8 to 34): farm expenses, the net farm rental income or (loss) on line 32, and the at-risk and passive loss questions on line 34.
Form 4835 is not Schedule F (Form 1040), Profit or Loss From Farming. The IRS instructions send tenants, and landowners who materially participated in the farm, to Schedule F instead. Cash rent for pasture or farmland based on a flat charge goes on Schedule E (Form 1040), Part I, not on this form.
Who needs to file 4835?
Use Form 4835 if you were the landowner (or sub-lessor), you did not materially participate (for self-employment tax purposes) in the operation or management of the farm, and your rent is based on crops or livestock the tenant produced. The activity must also be a rental activity for purposes of the passive activity loss limitations.
Do not use Form 4835 if you were:
- a tenant: use Schedule F (Form 1040);
- a landowner (or sub-lessor) who materially participated in the farm: use Schedule F (Form 1040);
- a landowner (or sub-lessor) who received cash rent for pasture or farmland based on a flat charge: report it on Schedule E (Form 1040), Part I;
- an estate or trust with crop and livestock share rental income and expenses: report on Schedule E (Form 1040), Part I;
- a partnership or S corporation with crop and livestock share rental income and expenses: report on Form 8825.
Spouses who elect to be taxed as a qualified joint venture, filed a joint return and did not materially participate but maintained the farm as a rental business, can each file a separate Form 4835 for their share of the income. If both materially participated, each must file a separate Schedule F instead.
When to file 4835
Form 4835 has no due date of its own. You complete it for the tax year of your return (2025 for this edition) and attach it to Form 1040, 1040-SR, or 1040-NR, so it is due when that return is due.
Timing rules inside the form: under both the cash and the accrual methods of accounting, you report livestock or crop share rentals in the year you convert them into money or its equivalent. In general, crop insurance proceeds are reported in the year you receive them; if you use the cash method, you may be able to postpone eligible proceeds to the year after the damage occurred by checking the box on line 5c and attaching a statement to your return. For the due date and any extension of the return itself, follow the instructions for Form 1040, 1040-SR, or 1040-NR.
Documents you need
- Form 1040, 1040-SR, or 1040-NR: Form 4835 is attached to one of these returns.
- Form 4562, Depreciation and Amortization: attach it if you report car and truck expenses on line 8; for line 12, the instructions say whether you must file it.
- Form(s) 1099-PATR, Taxable Distributions Received From Cooperatives: the source of the cooperative distributions you enter on line 2a.
- A statement attached to your return, only if you check the box on line 5c to defer eligible crop insurance proceeds to the following year.
- Form 6198, At-Risk Limitations: complete it before Form 8582 only if line 32 is a loss and you checked box 34b.
- Form 8582, Passive Activity Loss Limitations: you may have to complete it to determine a deductible loss on line 34, unless one of the exceptions in the instructions applies.
How to fill out 4835
Enter your name and identifying numbers
At the top, enter the name(s) shown on your tax return and your social security number. Enter an employer ID number (EIN) only if you had a qualified retirement plan or had to file an employment, excise, estate, trust, partnership, or alcohol, tobacco, and firearms tax return.
Answer line A on active participation
Check Yes or No for whether you actively participated in operating the farm during 2025. You do not actively participate if your interest, including your spouse's, was ever less than 10% (by value) of all interests in the activity during the year.
Report production income on line 1
Enter income from livestock, produce, grains and other crops based on production. Report share rentals in the year you convert them into money or its equivalent.
Enter distributions and program payments
Line 2a: cooperative distributions from Form(s) 1099-PATR; line 2b: the taxable amount. Line 3a: agricultural program payments; line 3b: the taxable amount.
Complete the CCC loan lines
Line 4a: CCC loans reported under election. Line 4b: CCC loans forfeited, reported in full even if you reported the proceeds as income. Line 4c: the taxable amount.
Report crop insurance proceeds
Line 5a: amount received in 2025; line 5b: taxable amount. Check the box on line 5c and attach a statement only if you elect to defer to 2026, and enter any amount deferred from 2024 on line 5d.
Add other income and total Part I
Line 6: income not shown on lines 1 through 5d, including federal and state gasoline or fuel tax credit or refund. Line 7: add the right-column amounts for lines 1 through 6 and carry the total to Schedule E (Form 1040), line 42.
Enter your farm rental expenses
In Part II, enter each expense on lines 8 through 29 as it applies, such as chemicals, feed, fertilizers, repairs, seeds, taxes and utilities. Attach Form 4562 if you enter car and truck expenses on line 8, and leave out personal or living expenses.
Specify other expenses and capitalized costs
Use lines 30a through 30g for expenses not listed above. If you must capitalize expenses, enter the capitalized total in parentheses on line 30g and write "263A" on the line to its left.
Total expenses and figure line 32
Line 31: add lines 8 through 30g; the total equals lines 8 through 30f reduced by any amount on line 30g. Line 32: subtract line 31 from line 7. Enter net income here and on Schedule E (Form 1040), line 40; if it is a loss, go to line 34.
Handle a loss on line 34
Check box 34a if all your investment is at risk, or 34b if some is not. Complete Form 6198 first if you checked 34b, then Form 8582 as needed, and enter the deductible loss on line 34c and Schedule E (Form 1040), line 40.
Review, download and attach to your return
Check every line against your records, then download or print the completed PDF from FillingPDF. Attach it to Form 1040, 1040-SR, or 1040-NR as described under How to submit.
How to submit 4835
Form 4835 has no filing channel of its own: it is attached to Form 1040, 1040-SR, or 1040-NR and goes to the IRS with that return, by whichever method you use to submit the return. The form prints no separate mailing address, portal or appointment rule.
Details on what travels with it:
- Schedule E (Form 1040): line 7 of Form 4835 is entered on Schedule E, line 42, and net income from line 32 or a deductible loss from line 34c is entered on Schedule E, line 40.
- Form 4562: attach it if you report car and truck expenses on line 8, and when the instructions require it for depreciation and section 179 on line 12.
- Forms 6198 and 8582: complete them when line 34 sends you to them; they follow the instructions of those forms.
- Statement for line 5c: attach the statement to your return if you elect to defer crop insurance proceeds.
The IRS publishes the latest information at www.irs.gov/Form4835. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using Form 4835 as a tenant, or as a landowner who materially participated in the farm; the IRS instructions send both to Schedule F (Form 1040).
- Reporting a flat-charge cash rent for pasture or farmland on this form instead of on Schedule E (Form 1040), Part I.
- Entering a loss on line 32. If line 31 is more than line 7, go to line 34 and apply the at-risk and passive activity loss rules.
- Skipping Form 6198 when you check box 34b; it must be completed before Form 8582.
- Reducing lines 8 through 30f by expenses you must capitalize, instead of entering the capitalized total in parentheses on line 30g with "263A" to its left.
- Leaving out "PAL" on the dotted line left of line 32 when prior year unallowed passive activity losses are included.
- Deferring only part of your eligible crop insurance proceeds; if you elect to defer, you generally must defer all of them, including federal crop disaster payments.
- Including personal or living expenses in Part II, which the form says not to do.
- Deducting conservation expenses on line 10 above 25% of gross income from farming or without a qualifying conservation plan.
Frequently asked questions
What is Form 4835 used for?
Form 4835 reports farm rental income based on crops or livestock produced by your tenant, plus the related expenses. It is for landowners and sub-lessors who did not materially participate in the farm, and it is attached to Form 1040, 1040-SR, or 1040-NR.
Who should file Form 4835 instead of Schedule F?
File Form 4835 if you were the landowner or sub-lessor and did not materially participate in operating or managing the farm. Tenants, and landowners who did materially participate, use Schedule F (Form 1040) instead, according to the IRS instructions.
Where does the income from Form 4835 go on my return?
Gross farm rental income from line 7 goes to Schedule E (Form 1040), line 42. Net farm rental income from line 32, or a deductible loss from line 34c, goes to Schedule E (Form 1040), line 40.
What do I do if I have a loss on Form 4835?
Do not enter the loss on line 32; go to line 34 and check box 34a or 34b. You may need Form 8582 to find your deductible loss, and Form 6198 first if you checked 34b. Enter the deductible loss on line 34c and Schedule E, line 40.
Is there a due date for Form 4835?
Form 4835 has no separate due date. It is attached to your Form 1040, 1040-SR, or 1040-NR, so it is due with that return. The form prints no separate filing deadline of its own.
How do I defer crop insurance proceeds on Form 4835?
If you use the cash method, you may postpone eligible crop insurance proceeds to the year after the damage occurred. Check the box on line 5c and attach a statement to your return. Generally you must defer all such proceeds, including federal crop disaster payments.
Can spouses each file a Form 4835?
Yes, in one case. If you and your spouse elect to be taxed as a qualified joint venture, filed a joint return and did not materially participate but kept the farm as a rental business, each can file a separate Form 4835 for your share.
Can I fill out Form 4835 online on FillingPDF?
Yes. You can fill out the Form 4835 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; the form is submitted with your tax return through the IRS channels.
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