Count farm income as NESE. If optional method of reporting is used, count optional
amount instead of NE.
Do not count rental income if farm operator did not materially participate.
Do not count farm income when it can be excluded under the SEI exclusion provision.
(RS 01402.020 through RS 01402.025, RS 01803.170 through RS
01803.222, SSR 61-7 , 62-32 , 63-45c , 64-25c , 65-8 , 65-9c , 67-7 , 67-42 , 72-47 , 79-14a )