Being a Professional as Well as a Farmer?

For tax purposes, it’s possible to be both. A Mississippi attorney who owned a farm in Texas could deduct farm losses. While he had a sharecropper agreement, he oversaw the infrastructure of the farm (e.g., he cleared roads, maintained farm equipment, and controlled the wild hog population). He put in more than 100 and no one, including the sharecropper, worked more hours on the farm, so he was an active participant.