### Question
How does the law define farm-related taxpayer?


### Answer
Under *26 U.S.C. § 464*, **farm-related taxpayer** is defined as:

> any taxpayer—



(i) whose principal residence (within the meaning of section 121) is on a farm,



(ii) who has a principal occupation of farming, or



(iii) who is a member of the family (within the meaning of subsection (c)(2)(E)) [1](#464_1_target) of a taxpayer described in clause (i) or (ii)

#### Citation:
  - *26 U.S.C. § 464*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

