TaxGuyBill
Level 15

No, the "At-Risk" rules have NOTHING to do with continual losses or not.

As was mentioned, you could need to look at the business vs hobby rules, looking at the "nine factors" (see link).  However, farms VERY often runs losses for many years, so that is very common.

https://www.journalofaccountancy.com/issues/2013/oct/20138370/