An Independent View of Social Security
How is material participation in farm production determined?
Four tests are used in determining whether your are materially participating in the production of farm commodities.
Last Revised: March, 2001
- How is material participation established in a farm rental arrangement?
- What combination of activities is required to demonstrate material participation in farm rental agreements?
- Test III: 100 Hours of Work Over 5-Week Period
- Periodic Inspection of Production Activities
- Does farm rental income count as net earnings?
- What rental income must be included in calculating earnings?
- Are federal agricultural program payments included in gross farm income?