The SSA excludes grain-sale income from the retirement earnings test only if the farmer grew and harvested the crop before Social Security entitlement began.
The same carry-over crop income can skip the retirement earnings test, still face self-employment tax, and count toward the farmer's Social Security earnings record.
Farmers under full retirement age face a $24,480 earnings limit in 2026, with Social Security withholding $1 for every $2 earned above it.
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Picture a farmer in his mid-sixties who runs his last planting, brings in the crop and holds a machinery auction. The land goes to a neighbor. The equipment goes to the highest bidders. The grain stays in the bins.