Updated November 7, 2026. Quick answer: Line B of Schedule F takes one of the 17 six-digit principal agricultural activity codes printed in Part IV: five for crop production, eight for animal production and four for forestry and logging. Choose the code for the activity that produces most of your income.
What the codes are for
Part IV explains the purpose: “These codes for the Principal Agricultural Activity classify farms by their primary activity to facilitate the administration of the Internal Revenue Code.” Its basis: “These six-digit codes are based on the North American Industry Classification System (NAICS).” The instruction for choosing: “Select the code that best identifies your primary farming activity and enter the six-digit number on line B.”
The 17 codes
| Group | Code | Activity |
|---|---|---|
| Crop production | 111100 | Oilseed and grain farming |
| Crop production | 111210 | Vegetable and melon farming |
| Crop production | 111300 | Fruit and tree nut farming |
| Crop production | 111400 | Greenhouse, nursery, and floriculture production |
| Crop production | 111900 | Other crop farming |
| Animal production | 112111 | Beef cattle ranching and farming |
| Animal production | 112112 | Cattle feedlots |
| Animal production | 112120 | Dairy cattle and milk production |
| Animal production | 112210 | Hog and pig farming |
| Animal production | 112300 | Poultry and egg production |
| Animal production | 112400 | Sheep and goat farming |
| Animal production | 112510 | Aquaculture |
| Animal production | 112900 | Other animal production |
| Forestry and logging | 113000 | Forestry and logging (including forest nurseries and timber tracts) |
| Forestry and logging | 113110 | Timber tract operations |
| Forestry and logging | 113210 | Forest nurseries and gathering of forest products |
| Forestry and logging | 113310 | Logging |
The Instructions for line B say to pick the code “that best describes the source of most of your income.” The header lines are covered on lines A to G.
Income that does not go on Schedule F
The caution box lists activities that belong on other forms. For agricultural services: “Income from providing agricultural services such as soil preparation, veterinary, farm labor, horticultural services if your principal source of income is from providing such services. Instead, see the Instructions for Schedule C (Form 1040).” The same box sends pet breeding and farm management for a fee to Schedule C, and livestock held for draft, breeding, sport or dairy purposes to Form 4797, as the overview covers.
Edition
This page reads Schedule F (Form 1040) for 2025 and the Instructions for Schedule F (Form 1040) (2025), the files irs.gov served on 2026-11-07. Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Entering a NAICS code from another source. Line B takes one of the 17 codes printed in Part IV.
- Using the code for a minor side activity when another activity produces most of the income.
- Filing Schedule F for a farm services business whose principal income is the services themselves; the caution box sends that to Schedule C.
- Leaving line B blank because no description fits exactly. Choose the nearest, or an Other code in the group.
Related: Schedule F overview, Schedule F lines A to G, and Schedule C business codes.
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Answer againSources
- Schedule F (Form 1040), Profit or Loss From Farming (2025): https://www.irs.gov/pub/irs-pdf/f1040sf.pdf
- Instructions for Schedule F (Form 1040) (2025): https://www.irs.gov/pub/irs-pdf/i1040sf.pdf
Read from the IRS documents linked above on November 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.