qualified farm-related taxpayer
(2) Qualified farm-related taxpayer (A) In general For purposes of this subsection, the term “qualified farm-related taxpayer” means any farm-related taxpayer if— (i) (I) the aggregate prepaid farm supplies for the 3 taxable years preceding the taxable year are less than 50 percent of, (II) the aggregate deductible farming expenses (other than prepaid farm supplies) for such 3 taxable years, or (ii) the taxpayer has excess prepaid farm supplies for the taxable year by reason of any change in business operation directly attributable to extraordinary circumstances. (B) Farm-related taxpayer For purposes of this paragraph, the term “farm-related taxpayer” means any taxpayer— (i) whose principal residence (within the meaning of section 121 ) is on a farm, (ii) who has a principal occupation of farming, or (iii) who is a member of the family (within the meaning of section 461(k)(2)(E)) of a taxpayer described in clause (i) or (ii).