Is this a partnership?

[RWG1950]

My customer's mother died in 2022, leaving the family farm in equal shares (17 acres each) among her 8 children, one of which continues to operate the farm, renting the land from each of the other 7. None of the 7 are involved in the farming activities, or sharing in any farm profit or loss - just renting the land to their sibling. My customer brought in a 2022 1099-MISC for $2,800 for her share of the land rental, which I'll put on an "E" and also list her share of the property taxes paid as rental expenses. I was wondering if the IRS would deem this arrangement to be a partnership - or is it OK as is?
Thanks for comments.

[Lion]

From the Partnership instructions: A joint undertaking merely to share expenses isn't a partnership. Mere co-ownership of property that is maintained and leased or rented isn't a partnership. However, if the co-owners provide services to the tenants, a partnership exists.

[ToledoEd]

I think you would use a Form 4835, not a Schedule E for the Farm land rental income.

[TaxmannEA]

If it's cash rent, then use Sch. E. Use 4835 if you're dealing with a crop-share rent arrangement.

[Twin Turbo Z]

Yes to Schedule E.