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Use Form 1062 to elect to defer payment of the net income tax attributable to gain from a qualified sale or exchange of qualified farmland property to qualified farmers.
Current revision
Instructions for Form 1062 (Print version PDF)
Recent developments
None at this time.
Schedules
Schedule A (Form 1062), Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
USE IF ...
To provide information on each qualified sale or exchange for which you are making the section 1062 election.
THEN USE