1040

Profit or Loss From Farming (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
89
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040 online
Page 1 of form 1040

2025 Schedule F (Form 1040) (sp): Profit or Loss From Farming, Spanish Version

Schedule F (Form 1040) (sp) is the IRS Spanish version of the 2025 Schedule F (Form 1040), Profit or Loss From Farming, for filers who want to read the schedule in Spanish. Its Spanish title is "Anexo F (Formulario 1040), Ganancias o Pérdidas de Negocio Agropecuario," and its line labels, cautions and activity code list are written in Spanish. The English edition is Schedule F (Form 1040).

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065, and it points to www.irs.gov/ScheduleFSP for the instructions and the latest information. Lines A to G describe the farm. Part I reports farm income under the cash method, Part II lists farm expenses under both methods, Part III reports farm income under the accrual method, and Part IV lists the six-digit principal agricultural activity codes. Line 34 shows the net farm profit or loss.

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Top of page 1 of 2025 Schedule F (Form 1040) (sp): Profit or Loss From Farming, Spanish Version, as printed by IRS

What's on Schedule F (Form 1040) (sp)

Lines A to G: the farm

Principal crop or activity, the Part IV code, the accounting method, the EIN, whether you materially participated in 2025, and whether 2025 payments required Forms 1099 and whether they were filed.

Part I: farm income, cash method

Lines 1a to 8 cover sales of livestock and products, cooperative distributions (Form 1099-PATR), agricultural program payments, Commodity Credit Corporation (CCC) loans, crop insurance and disaster payments, custom hire income and other income. Line 9 is gross income.

Part II: farm expenses

Lines 10 to 32f list expenses from car and truck costs, chemicals and depreciation to seeds and plants, utilities and veterinary, breeding and medicine. The form says not to include personal or living expenses. Line 33 is the total.

Lines 34 to 36: the result

Line 34 is the net farm profit or loss. Line 35 is reserved for future use. Line 36 has boxes for whether all of the investment is at risk or some is not at risk.

Part III: farm income, accrual method

Lines 37 to 44 list accrual income, and lines 45 to 49 figure the cost of livestock, produce, grains and other products sold from beginning and ending inventory. Line 50 is gross income, which also goes on line 9.

Part IV: principal agricultural activity codes

Six-digit codes based on the North American Industry Classification System (NAICS), grouped as crop production, animal production, and forestry and logging, such as 111100 oilseed and grain farming and 112111 beef cattle ranching and farming.

How to fill out Schedule F (Form 1040) (sp)

  1. 1

    Header and lines A to D

    Enter the owner's name and SSN, the principal crop or activity, the six-digit code from Part IV on line B, the accounting method on line C, and the EIN on line D, which refers to the instructions.

  2. 2

    Lines E to G

    Answer Sí (Yes) or No. If line E is No, the form says to see the instructions for the limit on passive activity losses. Line G is answered if line F is Yes.

  3. 3

    Part I, lines 1a to 9

    Enter each income item, with the taxable amount in the right column on lines 3b, 4b, 5c and 6b. Check line 6c if an election to defer to 2026 is attached, and enter on line 6d the amount deferred from 2024. Line 9 adds lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7 and 8.

  4. 4

    Part II, lines 10 to 33

    Enter each expense. Line 10 says to attach Form 4562 if required. Lines 32a to 32f take other expenses with their type. Line 33 adds lines 10 to 32f.

  5. 5

    Lines 34 and 36

    Subtract line 33 from line 9 on line 34. The form says that for a profit, stop and see the instructions for where to report it, and for a loss, complete line 36 by checking box 36a or 36b.

  6. 6

    Part III, if you use the accrual method

    Enter accrual income on lines 37 to 43 and add it on line 44. Fill the inventory lines 45 to 49, subtract line 49 from line 44 on line 50, and also enter it on line 9. A footnote covers the unit-livestock-price and farm-price inventory methods.

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Where it goes and what to attach

Attach it to the return

The schedule says "Adjunte al Formulario 1040, 1040-SR, 1040-SS, 1040-NR, 1041 o 1065" (attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065). It goes to the IRS with that return.

Instructions

The schedule points to www.irs.gov/ScheduleFSP for the instructions and the latest information. It says the Paperwork Reduction Act notice is in the separate instructions.

Forms the lines name

Line 3a names Form 1099-PATR, line 10 names Form 4562, and line 45 says not to include sales reported on Form 4797.

Where the result goes

The schedule does not print the return line. It says to see the instructions for where to report a profit on line 34, or a loss after line 36.

Language

The line labels, cautions and activity codes are in Spanish. The English edition with the same line letters and numbers is Schedule F (Form 1040).

Related forms

Who fills out Schedule F (Form 1040) (sp)?

  • Farmers filing Form 1040, 1040-SR, 1040-SS or 1040-NR

    The schedule lists these individual returns among those it attaches to. It is not filed on its own.

  • Estates, trusts and partnerships

    The schedule also lists Form 1041 and Form 1065. Line D asks for an employer identification number (EIN) and refers to the instructions.

  • Cash and accrual method farms

    Line C has boxes for the cash and accrual methods. The form says cash method farms complete Parts I and II, and accrual method farms complete Parts II and III and line 9 of Part I.

  • Not for agricultural services as the main business

    The Part IV caution says not to use Schedule F for income from agricultural services such as soil preparation, veterinary, farm labor or horticultural services when they are the main source of income, and points to the Schedule C instructions.

  • Not for pets, farm management or certain livestock sales

    The caution also lists breeding or caring for dogs, cats or other pets and managing a farm for a fee or on contract (Schedule C instructions), and sales of livestock held for draft, breeding, sport or dairy (Form 4797 instructions).

The farm's owner completes it (the top line asks for the "Nombre del propietario," the owner's name) and attaches it to one of the returns the form names, which goes to the IRS.

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Questions about Form 1040

What language is Schedule F (Form 1040) (sp) in?

Spanish. It is the IRS Spanish version of the 2025 Schedule F (Form 1040), Profit or Loss From Farming. The English edition is Schedule F (Form 1040).

Which returns does it go with?

The schedule says to attach it to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041 or 1065.

Which parts does an accrual method farm complete?

The form says the accrual method completes Parts II and III and line 9 of Part I. The cash method completes Parts I and II.

What goes on line B?

The form says to pick the code in Part IV that best identifies the principal agricultural activity and enter the six-digit number on line B.

What is line 35?

The form says line 35 is reserved for future use.

Is it for tax year 2025?

Yes. The schedule is printed for 2025.