we had a profit. she received an annual payment for land rental at a set price per acre. we were only involved in the farm by paying the property tax, ditch assessment, tile repair and arranging the rent. so it was not even 50% of the time. the only summary difference is the 1099-misc income amount has an entry in last years but not this years 1099-MISC column even though it is also used to calculate farm income minus expenses later. did the qualified for QBI box. has something changed?
