SCHEDULE F                                                                                                                      OMB No. 1545-0074
                                                 Profit or Loss From Farming
(Form 1040)
                                        Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, 1041, or 1065.                          2023
Department of the Treasury         Go to www.irs.gov/ScheduleF for instructions and the latest information.                     Attachment  
Internal Revenue Service                                                                                                        Sequence No.  14
Name of proprietor                                                                                                  Social security number (SSN)

A   Principal crop or activity                                   B  Enter code from Part IV C  Accounting method:   D  Employer ID number (EIN) (see instr.)
                                                                                                 Cash      Accrual
E   Did you “materially participate” in the operation of this business during 2023? If “No,” see instructions for limit on passive losses Yes  No
F   Did you make any payments in 2023 that would require you to file Form(s) 1099? See instructions       .   . . . .  .   . .            Yes  No
G   If “Yes,” did you or will you file required Form(s) 1099?  . .  . . .   .  .   .        .  . . . .    .   . . . .  .   . .            Yes  No
Part I     Farm Income—Cash Method. Complete Parts I and II. (Accrual method. Complete Parts II and III, and Part I, line 9.)
  1a  Sales of purchased livestock and other resale items (see instructions)   .   .        .  . .   1a
    b Cost or other basis of purchased livestock or other items reported on line 1a         .  . .   1b
    c Subtract line 1b from line 1a .   . .    . .  . .  .       .  . . .   .  .   .        .  . . . .    .   . . . .  .     1c
  2   Sales of livestock, produce, grains, and other products you raised    .  .   .        .  . . . .    .   . . . .  .     2
  3a  Cooperative distributions (Form(s) 1099-PATR)   .          3a                           3b Taxable amount   . .  .     3b
  4a  Agricultural program payments (see instructions) .         4a                           4b Taxable amount   . .  .     4b
  5a  Commodity Credit Corporation (CCC) loans reported under election  .      .   .        .  . . . .    .   . . . .  .     5a
    b CCC loans forfeited  .     . .    . .    . .  . .          5b                           5c Taxable amount   . .  .     5c
  6   Crop insurance proceeds and federal crop disaster payments (see instructions):
    a Amount received in 2023      .    . .    . .  . .          6a                           6b Taxable amount   . .  .     6b
    c If election to defer to 2024 is attached, check here  .    .  . . .   .  .              6d Amount deferred from 2022   6d
  7   Custom hire (machine work) income        . .  . .  .       .  . . .   .  .   .        .  . . . .    .   . . . .  .     7
  8   Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)  .   . . . .  .     8
  9   Gross income.        Add amounts in the right column (lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the 
      accrual method, enter the amount from Part III, line 50. See instructions  . .        . .  . . .    .   . . . .  .     9
Part II    Farm Expenses—Cash and Accrual Method.  Do not include personal or living expenses. See instructions.
10    Car   and    truck       expenses   (see                               23    Pension and profit-sharing plans .  .     23
      instructions). Also attach Form 4562       10                          24    Rent or lease (see instructions):
11    Chemicals  .       . .   . . .    . .      11                            a   Vehicles, machinery, equipment  .   .     24a
12    Conservation expenses (see instructions)   12                            b   Other (land, animals, etc.) .  . .  .     24b
13    Custom hire (machine work) .      . .      13                          25    Repairs and maintenance .      . .  .     25
14    Depreciation and section 179 expense                                   26    Seeds and plants  .        . . . .  .     26
      (see instructions)  .    . . .    . .      14                          27    Storage and warehousing        . .  .     27
15    Employee benefit programs other than                                   28    Supplies .      . .    .   . . . .  .     28
      on line 23  .      . .   . . .    . .      15                          29    Taxes         . . .    .   . . . .  .     29
16    Feed  .      .     . .   . . .    . .      16                          30    Utilities  .    . .    .   . . . .  .     30
17    Fertilizers and lime     . . .    . .      17                          31    Veterinary, breeding, and medicine  .     31
18    Freight and trucking  .    . .    . .      18                          32    Other expenses (specify):
19    Gasoline, fuel, and oil .  . .    . .      19                            a                                             32a
20    Insurance (other than health)     . .      20                            b                                             32b
21    Interest (see instructions):                                             c                                             32c
    a Mortgage (paid to banks, etc.)  .   .      21a                           d                                             32d
    b Other .      .     . .   . . .    . .      21b                           e                                             32e
22    Labor hired (less employment credits)      22                            f                                             32f
33    Total expenses. Add lines 10 through 32f. If line 32f is negative, see instructions  .     . . .    .   . . . .  .     33
34    Net farm profit or (loss). Subtract line 33 from line 9  .    . . .   .  .   .        .  . . . .    .   . . . .  .     34
      If a profit, stop here and see instructions for where to report. If a loss, complete line 36.
35    Reserved for future use.
36    Check the box that describes your investment in this activity and see instructions for where to report your loss:
    a   All investment is at risk.             b      Some investment is not at risk.
For Paperwork Reduction Act Notice, see the separate instructions.                            Cat. No. 11346H              Schedule F (Form 1040) 2023

Schedule F (Form 1040) 2023                                                                                                                      Page 2
Part III    Farm Income—Accrual Method  (see instructions)

 37     Sales of livestock, produce, grains, and other products (see instructions) . .    .   .   . . .  .  .     . .  .              37

 38a    Cooperative distributions (Form(s) 1099-PATR)  .      38a                    38b         Taxable amount   . .  .              38b

 39a    Agricultural program payments  .    .  .   . . .      39a                    39b         Taxable amount   . .  .              39b

 40     Commodity Credit Corporation (CCC) loans:
    a   CCC loans reported under election .    .   . . .      . . .  .  . .     .  . .    .   .   . . .  .  .     . .  .              40a

    b   CCC loans forfeited  . .     . .    .  .   . . .      40b                      40c       Taxable amount  .  .  .              40c

 41     Crop insurance proceeds      . .    .  .   . . .      . . .  .  . .     .  . .    .   .   . . .  .  .     . .  .              41

 42     Custom hire (machine work) income      .   . . .      . . .  .  . .     .  . .    .   .   . . .  .  .     . .  .              42

 43     Other income (see instructions)  .  .  .   . . .      . . .  .  . .     .  . .    .   .   . . .  .  .     . .  .              43

 44     Add amounts in the right column for lines 37 through 43 (lines 37, 38b, 39b, 40a, 40c, 41, 42, and 43)  . . .  .              44
 45     Inventory of livestock, produce, grains, and other products at beginning of the year. Do 
        not include sales reported on Form 4797  .   . .      . . .  .  . .     .  . .    .   .     45

 46     Cost of livestock, produce, grains, and other products purchased during the year  .   .     46

 47     Add lines 45 and 46  . .     . .    .  .   . . .      . . .  .  . .     .  . .    .   .     47

 48     Inventory of livestock, produce, grains, and other products at end of year . .    .   .     48

 49     Cost of livestock, produce, grains, and other products sold. Subtract line 48 from line 47* . .  .  .     . .  .              49

 50     Gross income. Subtract line 49 from line 44. Enter the result here and on Part I, line 9  . . .  .  .     . .  .              50
*If you use the unit-livestock-price method or the farm-price method of valuing inventory and the amount on line 48 is larger than the amount on line 
47, subtract line 47 from line 48. Enter the result on line 49. Add lines 44 and 49. Enter the total on line 50 and on Part I, line 9.
Part IV     Principal Agricultural Activity Codes
            Do not file Schedule F (Form 1040) to report the              111300          Fruit and tree nut farming
            following.                                                    111400          Greenhouse, nursery, and floriculture production
▲!          • Income from providing agricultural services such as         111900          Other crop farming
CAUTION
            soil preparation, veterinary, farm labor, horticultural     
services if your principal source of income is from providing             Animal Production
such services. Instead, see the Instructions for Schedule C               112111          Beef cattle ranching and farming
(Form 1040).                                                              112112          Cattle feedlots
• Income from breeding, raising, or caring for dogs, cats, or             112120          Dairy cattle and milk production
other pet animals. Instead, see the Instructions for Schedule C           112210          Hog and pig farming
(Form 1040).
                                                                          112300          Poultry and egg production
• Income from managing a farm for a fee or on a contract basis. 
Instead, see the Instructions for Schedule C (Form 1040).                 112400          Sheep and goat farming
• Sales of livestock held for draft, breeding, sport, or dairy            112510          Aquaculture
purposes. Instead, see the Instructions for Form 4797.                    112900          Other animal production
                                                                          Forestry and Logging
 These codes for the Principal Agricultural Activity classify 
farms by their primary activity to facilitate the administration of       113000    Forestry and logging (including forest nurseries and 
the Internal Revenue Code. These six-digit codes are based on                             timber tracts)
the North American Industry Classification System (NAICS).                113110          Timber tract operations
 Select the code that best identifies your primary farming                113210          Forest nurseries and gathering of forest products
activity and enter the six-digit number on line B.                        113310          Logging
Crop Production
111100      Oilseed and grain farming
111210      Vegetable and melon farming

                                                                                                                              Schedule F (Form 1040) 2023