Most government program payments are reported on Schedule F, Part I. This includes government payments, conservation program payments, indemnity payments for livestock killed by a natural disaster, cost-sharing payments, and forage disaster payments (cash, materials, services, etc.).
If a government payment is paid and then you later return all or part of the payment (such as a check returned, or an offset loan), the full amount is still reported on Schedule F, Part I. You would then take a deduction for the returned amount on Schedule F, Part II for the year in which the repayment occurs. See Schedule F - Entering Farm Income in Program for details.
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