Share farmers are individuals, partnerships, or corporations that cultivate, operate, or manage farms for gain or profit.

A share farmer is an employee when the landowner has the right to direct or control how the farmer performs and the farmer:

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  produces a crop or livestock on land belonging to another person;

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  receives a specified pay rate, and

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  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).

A share farmer is an independent contractor (self-employed) under an income-sharing arrangement if he or she:

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  produces a crop or raises livestock on land belonging to another person; and

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  has a share of the crop or livestock, or

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  has proceeds from their sale that depends on the amount produced.

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  This applies if the farmer paid another person (an agent) to do the work or management for him or her.

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  IRS Publication 225, Farmer’s Tax Guide

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  IRS 1040 Instructions

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  Social Security Handbook, Chapter 1119: Definition of Share farmer

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  Social Security Handbook, Chapter 1120: “Undertakes to Produce a Crop" Defined for Sharefarming Arrangements

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  Social Security Handbook, Chapter 1121: Partnership or Joint Ventures Between Farm Owner and Operator