释义 |
Form 4835 Form 4835A form that the owner of agricultural real estate files with the IRS to report income from rent of the land based upon crops grown or livestock tended. This income is taxable but is not subject to the self-employment tax. The owner of the real estate files Form 4835 only if he/she owns (or leases) the land but leased it to a tenant and did not participate in actual farming or ranching. |