TN 12 (01-12)
RS 02101.246 Share Farmers
A. Definition of share farmers
Share farmers are individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit.
B. Share farmers as employees
A share farmer is an employee when the landowner has the right to direct or control how the farmer performs and the farmer:
produces a crop or livestock on land belonging to another person;
receives a specified pay rate, and
receives a fixed sum of money, or fixed quantity of the crop or livestock (not a share of the crop or livestock or their proceeds).
C. Share farmers as independent contractors
A share farmer is an independent contractor (self-employed) under an income-sharing arrangement if he or she:
produces a crop or raises livestock on land belonging to another person; and
has a share of the crop or livestock, or
has proceeds from their sale that depends on the amount produced.
This applies if the farmer paid another person (an agent) to do the work or management for him or her.