### Question
What does farm-related taxpayer mean?


### Answer
**Farm-related taxpayer** has the following meaning in *26 U.S.C. § 464*:

> 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)) 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**

