To be eligible for this benefit program, you must be an agricultural farmer or producer, dairy farmer, or the owner or tenant operator of a family farm. You must also be a taxpayer who is interested in receiving tax information and tax return preparation assistance.
No application is needed to use this program. However, you must file your taxes using the guidelines in Publication 225.
For more information, view Publication 225, Farmer’s Tax Guide online or www.irs.gov/forms.