I see in the FAQs for employee loans that 0 may be used for income on consumer loans. Am I safe to assume the same would apply to those employees who take out small farm/small business loans for the revenue code?

Thanks!

I would say it wouldn't. When looking at a small business loan with an employee owner, the gross revenue would be what you utilize, and then the employees income would remain 0. So when reviewing SB/SF data normally you would use the gross income of the business and the gross income provided by the borrowers tax returns in determining the overall revenue. But, we cannot use the employees information in the instance an owner is employee. But, because the business is a legal separate entity we would only use the businesses revenue.