The Conservation Reserve Program, the 10-year program for idling erodible lands, was enacted as part of the 1985 farm bill in an effort to reduce soil erosion and to aid in balancing demand and supply of program crops. From the time of the first sign-up in early 1986, questions have been raised about the reporting of CRP payments for self employment tax purposes. A recent IRS ruling and a U.S. Tax Court decision have added to the sparse authority on how CRP payments are to be reported.