U.S. · Tax forms
Schedule F line 4a, agricultural program payments.
The total you received on 4a and the taxable part on 4b.
Line 4a is where you enter the total government agricultural program payments you received in the year; line 4b is only the taxable amount. The payments are usually reported on Form 1099-G, and you may also get Form CCC-1099-G from the Department of Agriculture.
Look up a line item
Result
Payments included on line 4a (2025 instructions)
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 4a | Agricultural program payments | The total of the government program payments received |
| Line 4b | Taxable amount | Report only the taxable amount |
| Payments | Price loss coverage; agriculture risk coverage | Included on line 4a |
| Payments | Market Facilitation Program payments | Included on line 4a |
| Payments | Market gain from repaying a secured CCC loan for less than the original loan amount | Included on line 4a |
| Payments | Diversion payments; cost-share payments (sight drafts) | Included on line 4a |
| Payments | Payments in the form of materials or services | Such as fertilizer or lime, or grading or building dams |
4a versus 4b
The instructions say to enter on 4a the total of the payments received, and on 4b only the taxable amount. Gross income on line 9 is built from line 4b: the line 9 wording on the form lists lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7 and 8, not 4a.
The CCC loan market gain example
The instructions give one case: do not report the market gain shown on Form CCC-1099-G on line 4b if you elected to report CCC loan proceeds as income in the year received (see lines 5a through 5c). No gain results from redeeming the commodity because you previously reported the loan proceeds as income. If you did not report the loan proceeds under that election, you must report the market gain on line 4b.
Where the forms come from
These amounts are usually reported to you on Form 1099-G. You may also receive Form CCC-1099-G from the Department of Agriculture showing the amounts and types of payments made to you.
Worked example
Ruiz Farms receives $8,400 of agriculture risk coverage payments and $1,100 of cost-share payments, so line 4a is $9,500. If all of it is taxable, line 4b is $9,500 and flows into line 9. If part is not taxable, only that part goes on 4b. Names and figures are made up.
More line pages in this set
Related lines: Schedule F Line 8, Schedule F Line 34.
Sources
- Instructions for Schedule F (Form 1040) (2025): Lines 4a and 4b instructions. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule F (Form 1040) (2025): The printed line 4a, 4b and line 9 wording. Read November 2, 2026.
Tax year 2025 instructions (page last reviewed or updated April 30, 2026). The line labels were read from the Schedule F (Form 1040) PDF the IRS had posted on the date read, which is the 2025 edition; line numbers can shift between years, so check them against the form for your tax year. Names and figures in worked examples are made up.
Frequently asked questions
What is Schedule F line 4a?
The total of government agricultural program payments you received.
What goes on line 4b?
Only the taxable amount of those payments.
Which payments are included?
Price loss coverage, agriculture risk coverage, Market Facilitation Program payments, certain CCC loan market gain, diversion payments, cost-share payments and payments in the form of materials or services.
Which form reports these payments?
Usually Form 1099-G. You may also receive Form CCC-1099-G from the Department of Agriculture.
Do I put CCC market gain on line 4b?
Not if you elected to report CCC loan proceeds as income in the year received. If you did not make that election, the instructions say you must report the market gain on line 4b.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.