Rent your farm ground out to someone else? Whether the tax rules see you as a landlord or a farmer depends on how you’re paid and how involved you are — and that label decides both what you owe and which tax breaks you can use. This Field Note walks through cash rent versus crop share, what it means to “materially participate,” and the real tradeoff between self-employment tax and farmer-only benefits, so you know exactly what to ask your preparer before you sign the lease.