Section 1400.209 - Sharecroppers(a) Notwithstanding the provisions of §§ 1400.201 through 1400.206 of this part, with respect to a person who is a sharecropper, the person will be considered to be actively engaged in farming if the sharecropper meets the provisions of paragraph (b) of this section.(b) A sharecropper who elects to be considered actively engaged in farming under this section must: (1) Make a significant contribution of active personal labor to the farming operation;(2) Have a share of the profits or losses from the farming operation commensurate with the person's contribution to the operation; and(3) Make a contribution to the farming operation that is at risk for a loss, with the level of risk being commensurate with the person's claimed share of the farming operation. 73 FR 79273 , Dec. 29, 2008, as amended at 85 FR 52039 , Aug. 24, 2020