Article Title

SE Tax on CRP Payments


The Tax Court, in a decision handed down on June 23, 1998, distinguished a 1996 Tax Court case with similar facts and held that conservation reserve payments (CRP) are not subject to self-employment tax. The question is whether the Wuebker decision will stand and whether the holding will be extended to all income properly classified as “rents” whether the rents are from real or personal property.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.