{
  "id": "ELEC_SE_FARM_OPTIONAL_METHOD",
  "name": "Farm Optional Method for SE Tax",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Farmers with low net profits but high gross income who wish to qualify for social security benefits.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows farmers to elect to report 66.67% of gross income as net earnings from self-employment if net earnings are low, potentially maintaining Social Security credits.",
  "irc_reference": "IRC §1402(a)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}