What SCHEDULE F (Form 1040) (2013) Is For

Schedule F (Form 1040) is the IRS form used to report income and expenses from farming operations. If you cultivate, operate, or manage a farm for profit—whether as an owner or tenant—you must file Schedule F to calculate your net farm profit or loss (Instructions for Schedule F, Form 1040, 2013).

This form covers income from selling livestock you raised, produce, grains, cooperative distributions, agricultural program payments, crop insurance proceeds, and custom hire work, along with deductible farm expenses like feed, fertilizer, labor, vehicle costs, and depreciation.

When You'd Use SCHEDULE F (Form 1040) for 2013 (Late or Amended Filing)

You would file a late or amended 2013 Schedule F if you never filed a 2013 return and received IRS notices about unfiled returns, owe back taxes from unreported farm income, or need to correct errors on a previously filed 2013 return.

Late filers commonly act after receiving CP59, CP515, or balance-due notices from the IRS. If you're owed a refund, be aware that the three-year refund statute applies—you generally must file within three years from the original due date (April 15, 2014, for 2013 returns) or two years from when you paid the tax, whichever is later (IRS guidance on Filing Past Due Tax Returns).

For 2013 returns claiming refunds, this window closed in April 2017 for most taxpayers; any unclaimed refunds after that date became property of the U.S. Treasury. However, if you owe taxes, there is no statute of limitations on filing—you should file immediately to stop penalties from accruing.

Key Rules Specific to 2013

• Standard mileage rate: 56.5 cents per mile (Instructions for Schedule F, 2013).
• Simplified home office deduction: Became available in 2013 for farmers using part of their home for business.
• Income recognition: Under the Food, Conservation, and Energy Act of 2008, direct and counter-cyclical payments were reportable in the year received.
• Disaster-related livestock sales: Farmers could elect to defer income from livestock sales due to drought or other disasters by attaching a statement.
• CCC loans and crop insurance: Farm losses could be reduced under excess farm loss rules when subsidies were received.

Step-by-Step (High Level)

1. Request IRS Transcripts

Order a Wage and Income Transcript and Account Transcript for 2013 using Form 4506-T or through IRS.gov to verify income reported by third parties and any IRS records of prior filings.

2. Obtain the Correct-Year Forms

Download the 2013 Schedule F and 2013 Form 1040 from IRS.gov under “Prior Year Forms.”
Do not use current-year forms for prior-year returns.

3. Complete Schedule F and Form 1040

Report all farm income on Schedule F Part I (cash method) or Part III (accrual method), deduct allowable expenses in Part II, calculate your net profit or loss, and transfer the result to Form 1040.

Attach supporting schedules like:

• Form 4562 (Depreciation)
• Schedule SE (Self-Employment Tax)
• Form 8582 (Passive Loss Limitations)

4. Mail Your Return

Late original returns cannot be e-filed.
Mail to the IRS service center listed in the 2013 Form 1040 instructions for your state.
Use certified mail with return receipt for proof. Amended returns (Form 1040X) must also be mailed.

5. Keep Complete Copies

Retain copies of all pages, schedules, W-2s, 1099s, and proof of mailing for at least three years from the filing date or two years from when you paid the tax, whichever is later.

Common Mistakes and How to Avoid Them

Mixing Up Cash and Accrual Methods

Check the correct box on Line C. Cash-method filers report income when received and expenses when paid; accrual-method filers must complete Part III and follow matching rules. Farming syndicates cannot use the cash method (Instructions for Schedule F, 2013).

Failing to Report All Forms 1099

Cross-check your Wage and Income Transcript. Include:

• Form 1099-PATR (cooperative distributions)
• Form 1099-G (agricultural program payments)
• CCC-1099-G (USDA payments)
• Form 1099-MISC

Report on the proper Schedule F lines per the 2013 instructions.

Deducting Personal Expenses

Do not deduct:

• Personal living expenses
• Home taxes or insurance unrelated to farming
• Items for personal consumption
  Only claim business-use percentages for mixed-use costs (vehicles, utilities, etc.).

Ignoring Passive Activity Loss Limits

If you answered “No” to Line E (material participation), you may be limited in deducting farm losses and must file Form 8582. Losses from passive activities generally can only offset income from passive activities (IRS Publication 925).

Incorrect Depreciation or Section 179

Attach Form 4562 if you placed assets in service in 2013, claimed Section 179 expensing, or reported listed property.
Use 2013 depreciation limits, not current-year ones.

Not Capitalizing Preproductive Expenses Properly

For crops or plants with preproductive periods over two years (e.g., orchards, vineyards), you must capitalize certain costs unless you made a timely election to deduct them. See uniform capitalization rules in the 2013 instructions.

What Happens After You File

The IRS generally processes paper-filed late returns within 6–8 weeks if straightforward, or 12–16 weeks for complex or reviewed cases (IRS.gov).

You’ll receive a notice explaining any balance due, refund, or adjustments. If you owe taxes, penalties include:

• Failure-to-file: 5% per month (max 25%)
• Failure-to-pay: 0.5% per month (max 25%)
• Interest: Compounded daily from April 15, 2014

If you cannot pay in full:

• File Form 9465 (Installment Agreement Request) or apply online for a payment plan.
• Options include short-term plans (≤180 days) and long-term installment agreements.

If the IRS proposes changes or assessments, you have 30–90 days to appeal depending on the notice type. Follow all notice instructions and consider requesting an Appeals conference if you disagree.

FAQs

Can I still file a 2013 return if I never filed one?

Yes, you can and should file anytime if you owe taxes—there’s no deadline when you have a balance due.
However, if you were owed a refund, the three-year window to claim it has expired (April 15, 2017, for most 2013 returns).

What penalties will I owe for filing 2013 returns late?

If you owe taxes:

• Failure-to-file: 5% per month (up to 25%)
• Failure-to-pay: 0.5% per month (up to 25%)
  Interest compounds daily from the original due date (IRS.gov).

How do I get transcripts to see what income the IRS already has on file?

Request a Wage and Income Transcript (2013) using:

• Form 4506-T
• Call 1-800-908-9946
• Use your IRS online account
  Transcripts are free and show Forms W-2, 1099, and other third-party reports (IRS.gov).

What if I can't pay the full balance due when I file my late 2013 return?

File your return first to stop penalties, then request a payment plan using Form 9465 or the IRS Online Payment Agreement tool.

Short-term (≤180 days) and long-term installment plans are available (IRS Form 9465 Instructions).

Do I need to amend my state tax return if I'm filing or amending my federal Schedule F?

Generally yes—most states base their tax on your federal return.
Check your state department of revenue website for amended return procedures and deadlines.

Can I e-file a late 2013 Schedule F?

No. Late original returns for prior years must be mailed on paper to the correct IRS service center.
Only current-year and up to two prior-year amended returns can be e-filed (IRS.gov).

How long will it take the IRS to process my late or amended 2013 return?

Processing times:

• Late returns: 6–8 weeks (may extend to 16 weeks)
• Amended returns (Form 1040X): 8–12 weeks, up to 16 weeks during peak periods
  (IRS Topic No. 308; IRS.gov)