Farmers are self-employed. They may work full-time, part-time, or as hobby farmers.

Common types of farm income include:

●	Proceeds from sale of crops, livestock, or products.
●	Production from livestock.
●	Income from home-produced food.
●	Soil conservation payments and other subsidies.
●	Proceeds from machine rental, including wages to the farmer/operator.
●	Capital gains. See 0017.15.54 (Capital Gains and Losses as Income).

Also see:

0010.18.09	Verifying Self-Employment Income.
0017.15.33.03	Self-Employment, Convert Inc. to Monthly Amt.
0022	Budgeting and Benefit Determination.

MFIP, DWP. MSA. GA. GRH:
No provisions.


SNAP:
FOR UNITS WITH FARMING INCOME RESULTING IN A PROFIT:

If the SNAP unit has a farm profit then the unit must select from 1 of the 2 self-employment methods outlined in 0017.15.33.05 (Self-Employment, Determine Countable Monthly Income – SNAP).


FOR UNITS WITH FARMING INCOME RESULTING IN A LOSS:

●	Units which expect to receive less than $1,000 in annual gross income from farming cannot use the farm loss to offset other earned and unearned income.
●	Units which expect to receive $1,000 or more annual gross income from farming and experience a farm loss can use the farm loss to offset other earned and unearned income.

If the SNAP unit has a farm loss, follow the guidance outlined in the Self-Employment Guide (PDF) and TEMP Manual TE02.05.62 (Farm Loss Offset - SNAP) to determine the self-employment income for ALL of the unit’s self-employment businesses.