TN 5 (04-90)

A. PROCEDURE - FARM OR GARDEN

1. Documentation

Even if no net income from the farm or garden is alleged, document the file with respect to the following issues:

• Number of acres cultivated;

• Types of crops grown along with approximate yield;

• Kinds of livestock and poultry, including number of head and information about that sold;

• Information about other income or payments from farming activities (e.g., government agricultural program payments);

• Information about the produce and livestock the family used;

• Expenses incurred for purchase of livestock and poultry for the applicable period; and

• Identification of the members of the household who worked on the farm for the applicable period and an indication of the way they were paid (e.g., cash wages, or room and board).

2. Final Analysis

Carefully consider the allegations made, reconcile the discrepancies and, in every case, comment on the probable accuracy of quantities and values based on personal knowledge of local conditions. These comments are valuable because the local situation determines quantities and values to a large extent.

B. PROCEDURE - RENTAL INCOME

If the claimant received rental income during the 12-month period, obtain the following information:

• Identity of the owner(s) of the property;

• Type of property;

• Number of units along with how many are rented and the amount of rent received for each;

• Whether the owner(s) occupied any of the premises and, if so, the approximate monthly rental value;

• Gross rental received during the applicable period;

• Specification of the expenditures during the period; and

• Net income from the property.

C. PROCEDURE - TRADE OR BUSINESS

Prepare a separate statement of gross income and expenses since the 12-month period seldom coincides with the claimant's taxable year. However, tax returns and records maintained by the claimant for tax purposes could be the basis of such a statement.