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Barbara Weltman

Big Ideas for Small Business, Inc.

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Conservation Reserve Program payments subject to self-employment tax

July 2, 2013 / By Hudson Fusion

Years ago, the Tax Court said that CRP payments to farmers were rental income exempt from self-employment tax. Now the court has changed its mind. However, CRP payments to disabled or retired farmers are still exempt.

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Small business ideas, business tax news and small business consulting from Barbara Weltman to provide business owners with the information they need to succeed. Visit our small business blog, Idea of The Day®, small business books and articles on small business taxes, small business finance and small business legal advice.

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