The farmer's Schedule C. Same job, different sheet, and a handful of rules that exist nowhere else in the code — the two-thirds test, the March filing date, and the farm optional method.
Everything on this site that lands here
Each article declares the sheet its number ends up on, so this list is the writing itself rather than a summary of it.
| Read | Where it lands |
|---|---|
| The farmer's March deadline moves | the farm profit the March 1 rule turns on |
The official page
Everything here is written from the IRS's own material, and the place to check it is Schedule F on irs.gov. Figures and rules change; the source is what settles them.
This is educational material, not tax advice. Your own situation may turn on facts this page does not know about.