{"id":"us-farmland-sale-tax-installments-proposed-rules","canonicalSlug":"us-farmland-sale-tax-installments-proposed-rules","url":"https://wellficent.com/en/news/us-farmland-sale-tax-installments-proposed-rules","language":"en","title":"US proposes four-year tax installments for qualifying farmland sales","summary":"Proposed rules would let eligible sellers pay 25% of the relevant tax liability in each of four annual installments.","body":["The U.S. Treasury and Internal Revenue Service issued proposed regulations on 28 September for sellers who transfer qualifying farmland to active farmers and elect to spread tax on the gain over four years. The election applies to qualifying sales or exchanges in tax years beginning after 4 July 2025.","The land generally must have been used for farming for substantially all of the prior 10 years and carry a legally enforceable 10-year restriction on non-farm use; the buyer must be actively engaged in farming. Treasury and IRS invited comments by 30 November 2026. These are proposed rules, not final regulations."],"keyPoints":[],"sections":[],"text":"US proposes four-year tax installments for qualifying farmland sales\n\nProposed rules would let eligible sellers pay 25% of the relevant tax liability in each of four annual installments.\n\nThe U.S. Treasury and Internal Revenue Service issued proposed regulations on 28 September for sellers who transfer qualifying farmland to active farmers and elect to spread tax on the gain over four years. The election applies to qualifying sales or exchanges in tax years beginning after 4 July 2025.\n\nThe land generally must have been used for farming for substantially all of the prior 10 years and carry a legally enforceable 10-year restriction on non-farm use; the buyer must be actively engaged in farming. Treasury and IRS invited comments by 30 November 2026. These are proposed rules, not final regulations.","category":"fiscal","region":"world","topics":[],"eventDate":"2026-09-28","eventDateBasis":"source-event-or-period","publishedAt":"2026-10-06T00:01:40Z","modifiedAt":"2026-10-06T00:01:40Z","publicationBasis":"first-publication","preparedAt":null,"sourcePublishedAt":"2026-09-28","translatedAt":"2026-10-05T23:27:17Z","sources":[{"name":"Internal Revenue Service and U.S. Department of the Treasury","url":"https://www.irs.gov/newsroom/treasury-irs-issue-proposed-regulations-on-installment-payments-for-tax-on-certain-farmland-sales","checkedAt":"2026-10-05","publishedAt":"2026-09-28"}],"translations":{"en":"https://wellficent.com/en/news/us-farmland-sale-tax-installments-proposed-rules","tr":"https://wellficent.com/tr/news/us-farmland-sale-tax-installments-proposed-rules","ar":"https://wellficent.com/ar/news/us-farmland-sale-tax-installments-proposed-rules","fr":"https://wellficent.com/fr/news/us-farmland-sale-tax-installments-proposed-rules","es":"https://wellficent.com/es/news/us-farmland-sale-tax-installments-proposed-rules","ru":"https://wellficent.com/ru/news/us-farmland-sale-tax-installments-proposed-rules","pt":"https://wellficent.com/pt/news/us-farmland-sale-tax-installments-proposed-rules"},"corrections":[],"locations":[]}