http://www.irs.gov/pub/irs-pdf/i1040sf.pdf
Use Schedule F (Form 1040) to report farm income and expenses. File it with Form 1040, 1040NR, 1041, 1065, or 1065-B.
Your farming activity may subject you to state and local taxes and other require-ments such as business licenses and fees. Check with your state and local governments for more information.
Additional information. Pub. 225 has more information and examples to help you complete your farm tax return. It also lists important dates that apply to farmers