Not affiliated with the government
Does farm rental income count as net earnings?
Farm rental income counts as farm rental income counts if landlord materially participates net earnings from self-employment if, as part of the rental arrangement, you materially participate in the production or management of the production of the crop or livestock. If you do not materially participate, farm rental income does not count for Social Security purposes.
Note: "Landlord" means anyone who has rented to another individual, whether the land is owned or rented by the individual from a third party.
Last Revised: March, 2001
- What rental income must be included in calculating earnings?
- Owner of Land on Which Business is Operated
- Rental Income from Two or More Property Operations
- Is rental income counted as earnings?
- How is material participation established in a farm rental arrangement?
- Are federal agricultural program payments included in gross farm income?
- Optional Method of Computing Non-Farm Net Earnings
- Optional Method of Figuring Net Farm Earnings
- Is the landlord's share of a crop included in gross farm self-employment income?
- What combination of activities is required to demonstrate material participation in farm rental agreements?
- May grazing income be included in gross farm income?
- Income from the Sale of Timber
Ads - Also Recommended