worksheets.taxmap/instr/i1040sf-007.htm#TXMP2e93f88dFarming business defined.(p9)For purposes of calculating your excess farm loss for the year, farming business has the meaning used in section 263A(e)(4) (generally the trade or business of farming, including operating a nursery or sod farm or raising or harvesting of trees bearing fruit, nuts, or other crops, or ornamental trees, such as evergree