@bschroeder The IRS "stipulates that you can typically claim three consecutive years of farm losses" is a guidance. You need to take a look at all of the relevant facts and circumstances of your client's farming enterprise to determine if you have a business or a hobby. 

Since you apparently have previously filed 2016, 2017, and 2018 returns with losses from your client's farming enterprise, what rationale suddenly warrants that for 2019 that the farm is now a hobby and that it is no longer a business? 

Is the farm a real for-profit farming enterprise?  Or is this just your client's hobby horses?    

If this is a legit for-profit farming enterprise you deduct the losses each year as they occur.