If a son owns 1/8 of the family farm can he file a schedule F?

[Just-Lisa-Now-]

So the farm is in a family partnership? He should be getting a K-1 for his share of the income that needs to be reported.

[BobKamman]

Is he farming it separately from the rest of the family?  Is he renting it (Form 4835)?  Are we talking 100 acres or 1,000?

[The_AntiTax_Man]

@joe7230   It depends upon the facts and circumstances.

What assets are included in the family farm?  When was the 1/8 ownership acquired? How are these family farm assets being utilized, and by whom?  

Is there a bank account being used for the farm income deposits and to pay the farm expenses?  Who is in control of said bank account?  Are there loans or other liabilities against the family farm?   

What is the occupation of the 1/8 family farm owner?  Does he/she provide labor, management, and/or additional capital for the farming operation on a regular basis? What amount of time annually?  Does he/she live in close proximity to the family farm, or some distance away from the farming operation?

If the 1/8 owner of the family farm received it through an estate there may be a trust or a partnership/LLC that holds the farm assets and they may be a beneficiary of the trust or a partner/member of the partnership/LLC.  If this is the case, there would be a Form K-1 sent out each year. 

It may be possible to partition the farm property so that the 1/8 family farm owner could relinquish his/her 1/8 of the whole farm in favor of 100% ownership of a portion of the farm. Consult a lawyer and good luck.