OK, I'm stuck.  Two clients one in 2019 and one in 2020.  Both with Schedule E income, farmland rental.  I'm choosing 5 - LAND on schedule E for type, it's kicking out Earned Income Credit for both of them due to their income level. 

Both have gotten letters on this from the IRS stating they are not entitled to EIC due to their investment income being over $3650.  (this schedule E income is their only investment income). 

I know the issue is that the income is considered nonpassive, so it should be allowed, and proseries is calculating it correctly. 

Can someone throw me a bone here, WHERE in pub 925 does it state that?  I can't find it.  I think I've been though that dang publication 5 times.  Thanks in advance!