TN 13 (11-12)
RS 01803.185 Combining Farm Net Earnings (NE) with Other NE
A. Policy on combining farm NE with nonfarm NE
Regardless of the method that the farmer chooses to report NE, the farmer must report NE in combination with any NE (or loss) derived (or incurred) from a nonfarm business.
RS 01803.180 Optional Method of Computing Farm NE