1221.Does farm rental income count as net earnings?

Farm rental income counts as net earnings from self-employment if the landlord, as part of the rental arrangement, materially participates in the production of the crop or livestock. If the landlord does not materially participate, farm rental income does not count for Social Security purposes.

NOTE: “Landlord” means anyone who has rented to another individual, whether the land is owned or rented by the individual from a third party.

Last Revised: Aug. 25, 2009