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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Agriculture Tax Center

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Tax Tips - Agriculture
This section offers more than helpful tax tips. Other topics include: whether crop insurance and crop disaster payments are taxable, farm income averaging, when a commodity credit corporation loan becomes income, and much more.

Audit Technique Guides – Agriculture
The Audit Technique Guides (ATGs) are for use by IRS employees conducting audits and as information for taxpayers and practitioners.

Financial Resources - Agriculture 
This section provides you with direct links to many commonly-used financial resources for small businesses.

Forms and Publications to Assist Farmers
This article contains links to Forms and Publications of interest to farmers.

Foreign Agricultural Workers
For U.S. tax purposes, Farm Workers may be treated differently than other foreign employees.

Pub 225 – Farmers Tax Guide
This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.

Publication 51 (Circular A), Agricultural Employer’s Tax Guide
This publication is for employers of agricultural workers (farm workers). It contains information that you may need to comply with the laws for agricultural labor (farm work) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax.

Trends and Statistics - Agriculture
This site provides industry-specific and general survey results that should be of interest to the small business owner.

Conservation Reserve Program “Annual Rental Payments” and Self-Employment Tax
This section offers information on the United States Department of Agriculture (USDA) Conservation Reserve Program (CRP) and the proper reporting of annual rental payments.

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