SE Tax On Rented Land if Some Land is Not Rented
Date
2003-03-07
Authors
Harl, Neil
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Abstract
Liability for self-employment tax is clear if land is rented under a cash-rent or non-material participation share lease—no SE tax is due. On the other hand, if land is rented under a material participation share lease, self-employment tax is due. However, if some land is rented under a cash rent or non-material participation share lease, and other land is operated (or rented under a material participation share lease), the outcome is less clear.