Grazing income may be included in gross farm income under certain conditions. The income is included if you perform services beyond those which landlords usually perform for the protection, maintenance, or improvement of your own land. These extra services may include:
Regular counting of the livestock;
Looking for strays;
Providing food, salt and water;
Protecting the livestock from exposure to disease from other animals in the same pasture; or
Other services showing that you have responsibility for the care of the livestock.