Farming is frequently a family enterprise, and most family members living on the farm take part in the operation. Questions may arise as to who is the farm operator, or whether the operation is a partnership.

Use the trade or business guidelines in RS 01802.002, in making the determination. Partnership and material participation may also need to be considered.

Obtain an SSA-7157-F4 from each party to the arrangement. Clarify any other issues that arise, and make a determination on the merits.