Does Farming count as a Domestic Production Activity?

[jennieherrick]

We own and operate a small, organic farm.  It is our primary source of income.  Does growing and selling vegetables (agriculture) count as a Domestic Production Activity?  Are we eligible for the Domestic Production Activity Deduction? 

[Lisa995]

Qualified Production Activities

A business engaged in the following lines of business may qualify for the Domestic Production Activities Deduction. These are the "qualified production activities" eligible for claiming the deduction under Internal Revenue Code Section 199:

• Manufacturing based in the United States,
• Selling, leasing, or licensing items that have been manufactured in the United States,

• Selling, leasing, or licensing motion pictures that have been produced in the United States,
• Construction services in the United States, including building and renovation of residential and commercial properties,
• Engineering and architectural services relating to a US-based construction project,
• Software development in the United States, including the development of video games.
  

[Cattlerancher]

I use the Domestic Production Activities Deduction every year as livestock production qualifies. So does growing crops but to qualify you must have paid employee wages.

This is from page 5 in the IRS instructions for form 8903;

Manufacturing, Producing, Growing, or Extracting Manufacturing, producing, growing, and extracting (MPGE) generally include the following trade or business activities. Activities related to manufacturing, producing, growing, extracting, installing, developing, improving, and creating qualifying production property. Making qualifying production property out of scrap, salvage, or junk material, or from new or raw material by processing, manipulating, refining, or changing the form of an article, or by combining or assembling two or more articles. Cultivating soil, raising livestock, fishing, and mining minerals. Storage, handling, or other processing activities (other than transportation activities) in the United States related to the sale, exchange, or other disposition of agricultural products, provided the products are consumed in connection with, or incorporated into, manufacturing, producing, growing, or extracting qualifying production property whether or not by the taxpayer.

https://www.irs.gov/pub/irs-pdf/i8903.pdf