Possibly. If you're farm rental meets the following definition then you would be "considered to be engaged in Leasing land to a tenant engaged in a farming business, but only if the lease payments are
- (a) based on a share of the tenant's production (not a fixed amount), and
- (b) determined under a written agreement entered into before the tenant begins significant activities on the land."
https://www.irs.gov/pub/irs-pdf/i1040sj.pdf
If you meet the above qualifications then yes you would be able to use income averaging. If not, then you cannot use it.
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