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Is the landlord's share of a crop included in gross farm self-employment income?

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

1239. Is the landlord's share of a crop included in gross farm self-employment income?

The landlord's share of a crop is not included in the gross farm income of a self-employed sharefarmer:

  1. If you are a self-employed sharefarmer and turn over the landlord's share of the crop directly to the landlord, you must exclude the value of that share from your gross farm income; or

  2. If you sell the landlord's share as well as your own, the amount turned over to the landlord must be excluded from your gross farm income. In these situations, the sharefarmer acts as an agent for the landlord.

Last Revised: March, 2001

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Not affiliated with the US Social Security Administration