scmn | Farmland rental income is reported on Form 8535 (looks just like schedule F) which is entered on Schedule E line 40 so it is not included on Schedule F lines 1 thru 9. Likewise, agricultural program payments related to farmland rental income are also reported on Form 4835. The difference between Form 4835 and Schedule F is that Schedule F is earned income and Schedule E/Form 4835 is passive income so no self-employment tax is due on Schedule E/Form 4835 profits. |