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

1238. Are federal agricultural program payments included in gross farm income?

Federal agricultural program payments to farm operators in cash, materials or services are generally included in gross farm income. If you are a landlord, payments made to you are included only if you meet the "material participation" requirements described in §§1221-1232.

Last Revised: March, 2001

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