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Farmer's Insurance Proceeds, QBI Qualified?


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Posted

Got a client who's a farmer, and he received $1.5 million in hurricane crop damage insurance proceeds last year.  Is the 1.5 million qualified for the QBI deduction or do we have to remove the insurance proceeds from the QBI income total?

Posted

Logically, I'd agree.  In theory, the crop insurance proceeds were awarded based on lost revenue.  Revenue that would have been QBI qualified, so I don't see why the insurance proceeds wouldn't.  But it's such a large number, if it were denied, it'd be a huge change to the return.  And no where can I find a publication on this specifically.  So if any farmer CPA out there how more insight, I'm all ears.  

Posted

So instead of reporting $1.5m as income from crops he is reporting as crop insurance income?  Then why not?  Was the payment for damages to trees or vines instead of the actual crops?

Posted
6 minutes ago, DANRVAN said:

Was the payment for damages to trees or vines instead of the actual crops?

Nope, all crops lost during a hurricane. 

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