[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"guide-payload-what-is-an-agricultural-employee":3},{"id":4,"cmsSource":5,"title":6,"slug":7,"butterSlug":7,"category":8,"state":8,"legalPage":8,"author":8,"tldr":8,"costBreakdown":9,"summary":10,"featuredImage":8,"featuredImageUrl":11,"featuredImageAlt":8,"hero":12,"headerOverride":13,"tocTitle":8,"hideToc":8,"body":15,"categories":20,"tags":33,"primaryProduct":36,"meta":37,"updatedAt":40,"createdAt":41,"_status":42},58,"payload","What does the IRS class as an \"Agricultural Employee\"?","what-is-an-agricultural-employee",null,[],"The Internal Revenue Service's classification of \"Agricultural Employees\" includes farm workers that raise or harvest agricultural or horticultural products on a farm, including raising livestock. It also includes those who work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipm","https:\u002F\u002Fcdn.buttercms.com\u002FgOJ28Hb0SJS1q37fy0pL",{"overline":8,"title":8,"subtitle":8},{"title":8,"link":8,"cta":14},"Get Started",[16],{"id":17,"content":8,"legacyHtml":18,"blockName":8,"blockType":19},"6a0c421c6ab1b500603df256","\u003Cp>The Internal Revenue Service's classification of \"Agricultural Employees\" includes farm workers that raise or harvest agricultural or horticultural products on a farm, including raising livestock. It also includes those who work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment if the major part of such service is performed on a farm. \u003C\u002Fp>\n\u003Cp>For this purpose, the term \"farm\" includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.\u003C\u002Fp>\n\u003Cp>Farm work does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. It also does not include processing services which change a commodity from its raw or natural state, or services performed after a commodity has been changed from its raw or natural state.\u003C\u002Fp>\n\u003Cp>See \u003Ca href=\"https:\u002F\u002Fwww.irs.gov\u002Fpublications\u002Fp51\" target=\"_blank\" rel=\"noopener\">IRS Pub. 51\u003C\u002Fa> for more information.\u003C\u002Fp>","guide-rich-text",[21,25,29],{"id":22,"name":23,"slug":24},"6a0c421c6ab1b500603df257","Business Formation","business-formation",{"id":26,"name":27,"slug":28},"6a0c421c6ab1b500603df258","Employer Identification Number (EIN)","employer-identification-number-ein",{"id":30,"name":31,"slug":32},"6a0c421c6ab1b500603df259","US Article","us-article",[34],{"id":35,"name":31,"slug":32},"6a0c421c6ab1b500603df25a",{"name":8,"slug":8,"productVersionSlug":8},{"title":38,"description":39,"keyword":8,"ogImage":8},"What Does The Irs Class As An \"Agricultural Employee\"? | LegalNature","The Internal Revenue Service's classification of \"Agricultural Employees\" includes farm workers that raise or harvest agricultural or hortic","2026-09-18T10:02:16.739Z","2026-05-19T10:57:32.371Z","published"]