4835

Farm Rental Income and Expenses

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and instructions. It sits between Schedule E, which takes fixed cash rent, and Schedule F, which takes a crop-share landlord who materially participates. IRC § 1402(a)(1) requires both that the arrangement provide for material participation and that it occur, so an active landlord under a silent lease still files here.