Farm Income - Cash method: Complete Schedule F, Parts I and II.
In Part I, show income received for items listed on lines 1 through 8. In most cases, include both the cash actually or constructively received and the fair market value of goods or other property received for these items. Income is constructively received when it's credited to your account or set aside for you to use. If you ran the farm yourself and received rents based on crop shares or farm production, report these rents as income on line 2.
Farm Income - Accrual method: Complete Schedule F, Parts II, III, and Part I, line 11.
You may be required to use the accrual method of accounting. If you use the accrual method, report farm income when you earn it, not when you receive it. In most cases, you must include animals and crops in your inventory if you use this method. See Pub. 225 for exceptions, inventory methods, how to change methods of accounting, and rules that require certain costs to be capitalized or included in inventory. For information about accounting periods, see Pub. 538, Accounting Periods and Methods
For more instruction see http://www.irs.gov/pub/irs-pdf/i1040sf.pdf