
| McFarmer - 1/4/2026 14:01 Curious, where would you draw the line for being a “hobby farmer” ?
Why not just use the 2/3 gross income rule that the IRS already uses to determine who is a farmer?
To qualify, two thirds of the taxpayer’s gross income must come from farming, which includes farming income reported on Schedule F (Form 1040), farm rental income reported on line 7 of Form 4835, and gains from the sale of livestock reported on Form 4797.
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