Rural Tax Education

Sample Tax Returns

The information on these forms and explanations is not from any actual farming operation. However, these sample returns use actual 2021 Income Tax forms to show you an example of how to prepare your income tax return.


Joe started farming in 2019. Mary works as a teacher at the local school. They have a 7-year-old son and an 11-year-old daughter. Joe farms in an area that is predominantly a no-till corn-soybean rotation, generally producing 150-bushel corn and 40-bushel soybeans. Joe farms rented ground with some share rent and some cash rent. He currently pays the local grain coop to spray all his fields and pays another local farmer to apply fertilizer and harvest his crops. Joe has leased enough pasture for his current herd of 50 cows and grazes corn stalks following harvest to reduce the need for other harvested forage. Joe currently purchases all his winter feed from other local farmers.

Joe and Mary Farmer Sample Tax Return

See archived sample tax returns here. Please note: these returns are archived due to year-to-year changes in legislation, rules, etc. While the basis holds true and these articles can be helpful for background information or understanding, specifics may no longer be valid. 

This information is intended for educational purposes only. You are encouraged to seek the advice of your tax or legal advisor, or other authoritative sources, regarding the application of these general tax principles to your individual circumstances. Pursuant to Treasury Department (IRS) Circular 230 Regulations, any federal tax advice contained here is not intended or written to be used, and may not be used, for the purpose of avoiding tax-related penalties or promoting, marketing or recommending to another party any tax-related matters addressed herein.