Schedule F - Principal Product Name and EIN

When completing Schedule F (Form 1040) for farm income and expenses, you are required to provide specific information about your farming business, including the principal product or activity and your Employer Identification Number (EIN), if applicable.

Principal Product or Activity (Line B)

• On Line B, enter one of the 17 principal agricultural activity codes listed in Part IV on page 2 of Schedule F. These codes help classify the primary source of your farm income.
• Select the code that best describes the source of most of your income, such as crop production, livestock raising, dairy farming, etc.
• Refer to Part IV of Schedule F for the full list of codes and descriptions.

Employer Identification Number (EIN) (Line D)

• On Line D, enter the EIN issued to you on Form SS-4. Do not enter your Social Security Number (SSN) or another taxpayer’s EIN (e.g., from Forms 1099-MISC).
• If you do not have an EIN, leave Line D blank.
• You need an EIN only if you have a qualified retirement plan, are required to file employment, excise, alcohol, tobacco, or firearms returns, or are a payer of gambling winnings.
• Single-member LLCs: If you are a sole owner of an LLC that is disregarded as a separate entity for federal income tax purposes, enter only the EIN issued to you in your name as the sole proprietor. Do not enter the LLC’s EIN unless you are filing employment tax returns for employees, in which case the LLC’s EIN must be used.
• Filers of Forms 1041 and 1065: Enter the EIN issued to the estate, trust, or partnership.

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Disclaimer: Always verify information with the current Federal or State Department of Revenue Forms and Instructions. Tax laws and filing requirements may change annually. For complex situations, consult a CPA or tax attorney.