Taxpayers should use Form 1040, Schedule F to report income and expenses from a farming activity as a self-employed farmer. Net profits are subject to SE tax (Schedule SE).
For tax purposes, a farmer is defined as any individual who cultivates (plants, waters, gathers crop), operates, or manages a farm for profit. They can either own the farm land, or lease it as a tenant. The term ‘farm’ can include livestock, dairy, poultry, fish, fruit, plantations, ranches, ranges, and orchards. For a complete definition see Publication 225.