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IRS.gov Website
Instructions for Schedule F (Form 1040)
taxmap/instr/i1040sf-008.htm#en_us_publink17152rd0e2825

Part III. Farm Income—Accrual Method(p11)

rule
You may be required to use the accrual accounting method. If you use the accrual method, report farm income when you earn it, not when you receive it. In most cases, you must include animals and crops in your inventory if you use this method. See Pub. 225 for exceptions, inventory methods, how to change methods of accounting, and rules that require certain costs to be capitalized or included in inventory. For information about accounting periods, see Pub. 538, Accounting Periods and Methods.
taxmap/instr/i1040sf-008.htm#en_us_publink17152rd0e2849
Chapter 11 bankruptcy.(p11)
rule
If you were a debtor in a chapter 11 bankruptcy case during 2018, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040 (under Income) and the Instructions for Schedule SE (Form 1040).
taxmap/instr/i1040sf-008.htm#en_us_publink17152rd0e2859

Lines 38a Through 40c(p11)

rule
See the instructions for lines 3a through 5c, earlier.
taxmap/instr/i1040sf-008.htm#en_us_publink17152rd0e2871

Line 43(p11)

rule
See Line 8, earlier.
taxmap/instr/i1040sf-008.htm#en_us_publink10001046
Paperwork Reduction Act Notice.(p11)
rule
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is approved under OMB control number 1545-1975 and is shown next.
Estimated Burden is:
Recordkeeping11 hr., 16 min.
Learning about the law or the form 2 hr., 33 min.
Preparing and sending the form to the IRS 5 hr., 10 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.