U.S. · Tax forms
Schedule F line 8, other income.
Income that has no line of its own among lines 1 to 7.
Line 8 is for income not otherwise reportable on lines 1 through 7: bartering income, canceled debt, state fuel tax refunds, the prior-year federal fuel tax credit, certain recaptures, breeding or rental fees, and hedging gains or losses. It is included in gross income on line 9.
Look up a line item
Result
Items the instructions put on line 8
| Item | Meaning | What the IRS says |
|---|---|---|
| Irrigation | Illegal federal irrigation subsidies | See chapter 3 of Pub. 225 |
| Bartering | Bartering income | Included on line 8 |
| Canceled debt | Cancellation of debt | Include the canceled amount in most cases; a Form 1099-C is expected for $600 or more; you may be able to exclude it (Pub. 4681) |
| Fuel refunds | State gasoline or fuel tax refunds | Refunds received in 2025 |
| Fuel credit | Federal tax paid on fuels | The credit claimed on your 2024 Schedule 3 (Form 1040); see chapter 2 of Pub. 510 |
| Biofuel credits | Forms 6478 and 8864 | Amounts included in income from Form 6478, line 3, and Form 8864, line 10 |
| Recapture | Listed property business use falls to 50% or less | Recapture of excess depreciation, including section 179 (Form 4797, Part IV); also the inclusion amount on leased listed property other than vehicles |
| Other items | Breeding and rental fees; hedging | Breeding fees or fees for renting teams, machinery or land not on Schedule E or Form 4835; gain or loss on commodity futures hedges (a loss in parentheses) |
The fuel credit and refund wording
The form label mentions the federal and state gasoline or fuel tax credit or refund because the instructions treat two things as income here: state gasoline or fuel tax refunds received in 2025, and the amount of credit for federal tax paid on fuels that you claimed on your 2024 Schedule 3 (Form 1040). Pub. 510, chapter 2, covers including that credit in income.
Canceled debt
In most cases a canceled or forgiven debt is income. If a federal agency, financial institution or credit union canceled $600 or more, it should send Form 1099-C or a similar statement by January 31, 2026, showing debt canceled in 2025. The instructions add that you may be able to exclude the canceled debt and point to Pub. 4681.
Hedging records
For commodity futures contracts made to protect you from price changes, the instructions say to include the gain or loss on line 8, to enclose a closed-contract loss in parentheses, and to clearly identify on your books and records both the hedging transaction and the item or risk being hedged.
Worked example
Ruiz Farms received a $310 state fuel tax refund and a $1,200 bartering payment in kind, so line 8 is $1,510. It is added to the other right-column amounts on line 9. Names and figures are made up; check each item’s rules before relying on it.
More line pages in this set
Related lines: Schedule F Line 4a, Schedule F Line 34.
Sources
- Instructions for Schedule F (Form 1040) (2025): Line 8 instructions. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule F (Form 1040) (2025): The printed line 8 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 8?
Other income, including the federal and state gasoline or fuel tax credit or refund: income not reportable on lines 1 through 7.
Is bartering income reported on line 8?
Yes. The instructions list bartering income among the items.
Is canceled debt income?
In most cases yes, but you may be able to exclude it. The instructions point to Pub. 4681, and a Form 1099-C is expected for $600 or more.
Which fuel items go on line 8?
State gasoline or fuel tax refunds received in 2025 and the credit for federal tax paid on fuels claimed on your 2024 Schedule 3 (Form 1040).
How are hedging losses entered?
The instructions say to enclose the amount of a loss in a closed futures contract in parentheses.
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.