Schedule F filing requirement for zero income zero expenses

[rmilling3165]

What is the Schedule F filing requirement for a startup farm with no expenses (no start up costs or anything) or income for 2025? My relative wants to raise trees and applied for an EIN for an LLC in 2025 but there was zero activity (other than a state $35 filing fee).  I dont see anything in the Sch F instructions or Pub 225 Farming, but a google search says if there is no income or expenses (Sch F all zeroes), Sch F generally doesnt need to be filed. Just want to verify Sch F doesnt get filed for 2025. 

[PatriciaV · Accepted solution]

If this is a Single-Member LLC that will report on the owner's Form 1040 federal return, you don't need to include Schedule F until there is income or are expenses to report. Note that any expenses up to that point (including filing fees) become "start up costs" that are amortized over a period of time rather than expensed in the first year.

Obtaining an EIN doesn't obligate the employer to file a tax return.

[rmilling3165]

Yes it is a single member LLC. Thank you for answering.