I initially thought so too, however the NYFB (farm bureau) has a tax info page for members and under "To qualify as a farmer" it says "The IRS considers you a farmer if you receive at least two-thirds of your total gross income from farming in either 2016 or 2017." it goes on to say "If you are married filling jointly, you add your spouse's gross income to your own to make the two-thirds determination." - For us this will probably apply next year since my husband will be retiring and we'll move to the farm and sell our home in NJ. However, it makes our taxes very difficult during this transition year.
