Is Form 1125-A required for LLC Farm

[attse]

I have a multi-member LLC Farm. I have reported farm income and expenses on Schedule F. For form 1125-A do I reenter COGS items (already on Schedule F) on Form 1125-A? Is this form needed if we dont have inventory, all produce once picked is either sold or donated to a local food bank. If is is needed, I have amounts for the COGS but not the Labor. The only individuals that provided labor on the farm were the four members. The members are not provided any salary at this time.

[Anonymous_]

There is an exception for small business taxpayers.

See https://www.irs.gov/pub/irs-pdf/f1125a.pdf