Schedule F (Form 1040) (sp), Profit or Loss From Farming (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) schedule that reports farm income and expenses for tax year 2025. You attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065. On FillingPDF you can fill out Schedule F (Form 1040) (sp) online and download or print the completed PDF. The form and its Spanish instructions are published by the IRS at www.irs.gov/ScheduleFSP.
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What is Schedule F (Form 1040) (sp)?
Schedule F (Form 1040) (sp), Profit or Loss From Farming (Spanish Version), is the Spanish-language edition of the IRS schedule titled ANEXO F, Ganancias o Pérdidas de Negocio Agropecuario, used to report farm income and expenses and to figure net farm profit or loss.
The Internal Revenue Service (IRS) issues it under OMB No. 1545-0074 (Attachment Sequence No. 14), and the edition on this page is for 2025. The form text and the Instructions for Schedule F (Form 1040) (sp) are in Spanish. The "(sp)" in the identifier marks that language edition, so this page is not the English-language Schedule F.
The form has four parts:
- Part I: farm income. Cash-method filers complete Parts I and II. Accrual-method filers complete line 9 of Part I, Part II and Part III.
- Part II: farm expenses, lines 10 through 32f, with total expenses on line 33.
- Part III: income under the accrual method, lines 37 through 50, including inventory and the cost of goods sold.
- Part IV: the 17 principal farming activity codes, six-digit codes based on NAICS, from which you pick the one for line B.
Line 34 shows the net farm profit or loss. Line 36 asks about your investment in the activity when there is a loss. The schedule does not figure self-employment tax: the instructions point to Schedule SE (Form 1040) for that.
Who needs to file Schedule F (Form 1040) (sp)?
Use Schedule F (Form 1040) (sp) if you must report farm income and expenses. The instructions say to file it with Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065.
- Sole owners of farms: this includes the sole member of a domestic single-member LLC engaged in farming, unless the LLC elected to be treated as a corporation.
- Spouses who elect a qualified joint venture (QJV): each spouse files a separate Schedule F (Form 1040) (sp) showing his or her share, and each files a separate Schedule SE.
- Spouses with community income: a spouse-owned unincorporated farm that is community property may be treated as solely owned. If only one spouse takes part, all of its income is that spouse's self-employment income.
- Estates, trusts and partnerships: Form 1041 and 1065 filers leave the Social Security number space blank and enter the entity's EIN on line D.
Do not use this schedule for income that the form sends elsewhere. The caution box in Part IV names these exclusions:
- Income from farm services such as soil preparation, veterinary work or horticultural services, when that is your main source of income. See the Schedule C (Form 1040) instructions.
- Income from breeding or caring for dogs, cats or other pets, or from managing a farm for a fee or under contract (Schedule C).
- Sales of livestock held for draft, breeding, sport or dairy purposes (Form 4797).
When to file Schedule F (Form 1040) (sp)
Schedule F (Form 1040) (sp) is completed for the tax year it covers (2025 on this edition) and filed with the return it attaches to. It has no separate due date printed on it, so it travels with Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065 whenever that return is filed.
The instructions give one timing rule tied to farming. If you had to make 2025 estimated tax payments and underpaid, you are not charged an estimated tax penalty when both conditions are met: your gross income from farming or fishing for 2024 or 2025 is at least two-thirds of your gross income, and you file your 2025 return and pay the tax due by March 2, 2026.
Some elections are made on this schedule for the year. Line 6c lets you elect to include certain 2025 crop insurance income in 2026, with a written statement attached to the return.
Documents you need
- Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065: the return the schedule is attached to.
- Form 4562: attach it when claiming car or truck expenses on line 10, and when the instructions require it for depreciation or section 179 on line 14.
- Form 6198: attach it if you check box 36b because some of your investment is not at risk; leaving it off can delay processing.
- Form 8582: use it, if you checked No on line E and have a loss, to figure the allowable passive loss for line 34.
- Written statement for a CCC loan election: attach it if you report CCC loan proceeds as income on line 5a, showing the loan details.
- Written statement for crop insurance deferral: attach it if you check the box on line 6c to include certain 2025 crop insurance income in 2026.
- Written statement explaining mortgage interest: attach it if you deduct more interest on line 21a than shown on Form 1098, and write "See attached" next to line 21a.
- Written statement for shared mortgage interest: attach it, showing the name and address of the person who received Form 1098, if you include your share on line 21b.
How to fill out Schedule F (Form 1040) (sp)
Enter the owner's name and ID
At the top, write the name of the proprietor and the Social Security number (SSN). Form 1041 and 1065 filers leave the SSN space blank and enter the EIN of the estate, trust or partnership on line D.
Describe the activity and code
On line A, enter your principal crop or activity. On line B, enter the six-digit code from Part IV on page 2 that best describes the source of most of your income.
Choose the accounting method
On line C, check Efectivo (cash) and complete Parts I and II, or check Devengado (accrual) and complete line 9 of Part I, Part II and Part III.
Enter your EIN on line D
Enter the EIN assigned to you on Form SS-4, not your SSN and not another taxpayer's EIN. If you have no EIN, leave line D blank.
Answer lines E, F and G
Line E asks whether you materially participated in the operation in 2025 (Sí or No). Line F asks whether you made payments requiring Forms 1099, and line G whether you filed or will file them. Form 1040-SS filers skip lines F and G.
Report sales and program income
Part I, lines 1a to 5c: sales of purchased livestock and items (1a to 1c), sales of what you raised (2), cooperative distributions (3a, 3b), agricultural program payments (4a, 4b) and CCC loans (5a to 5c). Show only the taxable amount on lines 3b, 4b and 5c.
Report insurance and other income
Lines 6a to 6d cover crop insurance and disaster payments: the amount received in 2025, the taxable amount, the deferral box on line 6c and the amount deferred from 2024. Enter custom hire income on line 7 and other farm income on line 8.
Total your gross income
On line 9, add lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7 and 8. If you use the accrual method, enter the amount from line 50 of Part III instead.
Enter your farm expenses
In Part II, enter each expense on lines 10 to 31 (for example 10 car and truck, 14 depreciation, 16 feed, 22 hired labor, 24a and 24b rent or lease). List other expenses by kind on lines 32a to 32e and enter any capitalized costs on line 32f. Leave out personal and living expenses.
Figure total expenses and net result
Line 33 is the total of lines 10 to 32f. Line 34 is line 9 minus line 33; individuals also enter it on Schedule 1 (Form 1040), line 6 and Schedule SE, line 1a. Partnerships use Form 1065, line 5 and trusts and estates Form 1041, line 6.
Describe your investment on line 36
If line 34 is a loss, check box 36a if all your investment is at risk, or box 36b if some is not. Skip line 36 if line 9 is more than line 33. Line 35 is reserved for future use.
Complete Part III if you use accrual
Report accrual income on lines 37 to 43 and total it on line 44. Then enter beginning inventory (45), purchases (46), ending inventory (48) and the cost of goods sold (49). Line 50 is line 44 minus line 49; copy it to line 9.
Review and download the completed PDF
Check each line, the totals and the boxes you marked. Download or print the completed PDF from FillingPDF and attach it, with any required forms and statements, to your return.
How to submit Schedule F (Form 1040) (sp)
Schedule F (Form 1040) (sp) is not sent on its own. You attach it to the return it supports and submit that return.
- With your return: attach the completed schedule to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065. The schedule prints no address, portal or appointment rule of its own.
- Extra attachments: add the forms and written statements your entries require. For example, Form 4562 for vehicle expenses or depreciation when required, Form 6198 if you check box 36b, and the written statements for a CCC loan election or a crop insurance deferral.
- More information: the form and instructions refer you to www.irs.gov/ScheduleFSP for the latest information. Spanish forms are listed at IRS.gov/SpanishForms.
FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to the return you attach it to.
Common mistakes to avoid
- Entering your Social Security number on line D. Line D takes only the EIN assigned to you on Form SS-4; leave it blank if you have none.
- Entering the EIN of a single-member LLC on line D when the LLC's EIN was assigned under the LLC's name. Use only an EIN issued to you as sole owner.
- Filing the schedule for income the form excludes, such as farm services as your main income, pet breeding or fee-based farm management, which go on Schedule C.
- Reporting sales of livestock held for draft, breeding, sport or dairy on this schedule instead of on Form 4797.
- Writing a loss on line 34 before applying the at-risk and passive activity loss rules that the line 36 and Form 8582 instructions require.
- Checking box 36b without attaching Form 6198, which can delay processing of the return.
- Including personal or living expenses, such as home taxes, insurance or repairs, in Part II.
- Leaving a capitalized-cost entry off line 32f: capitalized costs go in parentheses there, with "263A" written to the left of the total.
- Showing the value of animals you raised that died, or inventory losses, as an expense in Part II.
Frequently asked questions
What is Schedule F (Form 1040) (sp)?
Schedule F (Form 1040) (sp), Profit or Loss From Farming (Spanish Version), is the Spanish-language edition of the IRS schedule for reporting farm income and expenses. It figures your net farm profit or loss for 2025 and is attached to your return.
Which returns does Schedule F (Form 1040) (sp) attach to?
It attaches to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065, as printed at the top of the form. It is not submitted on its own and prints no separate address or due date.
Who should not use Schedule F (Form 1040) (sp)?
Do not use it for farm service income when services are your main income, for breeding or caring for pets, or for managing a farm for a fee or under contract; those go on Schedule C. Sales of livestock kept for draft, breeding, sport or dairy go on Form 4797.
What goes on line D of Schedule F (Form 1040) (sp)?
Enter the EIN assigned to you on Form SS-4. Never enter your SSN or another taxpayer's EIN. If you have no EIN, leave the line blank; the instructions say you need one only in certain cases, such as payroll tax filings or a qualified retirement plan.
What is the difference between the cash and accrual methods on line C?
Cash filers check Efectivo and complete Parts I and II. Accrual filers check Devengado and complete line 9 of Part I, Part II and Part III. Farm syndicates cannot use the cash method.
What do I attach to Schedule F (Form 1040) (sp)?
Attach only what your entries require: Form 4562 for vehicle expenses or depreciation when required, Form 6198 if you check box 36b, and written statements for a CCC loan election, a crop insurance deferral or certain mortgage interest.
What do boxes 36a and 36b mean?
Line 36 applies only if you have a loss. Check 36a if all your investment in the activity is at risk. Check 36b if some is not; then attach Form 6198 to figure your allowable loss, or processing may be delayed.
Can I fill out Schedule F (Form 1040) (sp) online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you submit it with the return it attaches to.
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