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Box 9: Crop insurance proceeds Box 9 contains crop insurance proceeds of $600 or more paid to farmers by insurance companies unless the farmer has notified the insurance company that they have capitalized expenses under one of the following Internal Revenue Code references: IRC Section 278: Capital expenditures incurred in planting citrus and almond groves IRC Section 263A: Capitalization and inclusion in inventory costs of certain expenses IRC Section 447: Method of accounting for corporations engaged in farming How to report crop insurance proceeds on your tax return Report this payment amount on Schedule F of your Form 1040

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