If the farm income is SE income why wouldn't the patronage dividends also be?

All farm income is 1099-patr income with corrsponding expenses ie seed real estate taxes insurance etc. Taxpayers, partners are in late seventies and do not farm themselves. Partnership was formed as a LLC partnership.

Did you check the box for Did not Materially Participate?

So who is farming this then?

Why is the only income patronage dividends?

Why do they have seed expense?

Yes, I checked did not materiallly participated.

The farming is done by someone else on a 50/50 split of income and expenses. My clients do not farm.

Then I question why you are reporting on Sch F. For an individual, crop sharing goes on Form 4835 and not Sch F.

I agree with what you are saying but this is a partnership return.