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Business & farm
RobertB444,
Thank you for your reply. However, I am a bit taken aback by your statement that if I am 'on the fence', then I probable should not claim the QBID. In the situation I described in my original post, I believe (as far as I can tell) I provided sufficient information, enough at least to generally answer the question with a YES/NO (with some possible caveats).
And the situation I described is very common (for a cropland owner to simply rent land to a farmer for a share of the crops, with very little involvement). Since this situation is so common, it is surprising to me that getting an answer to the simple question is so hard, especially given that 2023 marks the 6th year since the QBID has been around. Nobody in this common situation should need to be 'on the fence' regarding this, by now; especially considering that the QBID can have a fairly substantial cumulative impact on their finances over the years.
As for how many hours I put into the farm, it depends on what that means, specifically (e.g., Would all my time researching this farm-related issue count?). However, I do know it is far less than the "250 hours" you mention. I believe you mention the "250 hours" because of the so-called "safe harbor" rule that makes it easier for a land owner's situation to qualify as a "trade or business" for the purposes of IRC Section 199A, if they do indeed contribute this amount of time toward the operation. As it seems to me (and I am certainly no tax professional), although working a minimum of 250 hours might qualify one's farm rental income for the QBID, it is clearly not the only way to qualify for the QBID for farm income - and I have no interest in pursuing the Safe Harbor direction.
As for the "lions share of direction for the farm, I would not dare want to make that claim (e.g., I do not decide on which day to plant, fertilize, harvest, where to take the harvested crops, which equipment to use, and so on - and if I tried to do so, I may not ever be seen again after my next rural visit with the mid-west farmer).
It just seems to me that the discussions and answers and I am seeing regarding this (not just here on this forum, but including in articles written by tax professionals on this topic and in the IRC) should lead to clear answers - especially given that the described farm situation is a common one and this QBID has been around for a while now.