Landowner Wins Landmark Case

"Passive" Investors Freed From CRP Tax

About 27 million acres of farmland are under Conservation Reserve Program contracts now, about a third of which are owned by nonfarmers and other passive investors. (Map courtesy of FSA)
About 27 million acres of farmland are under Conservation Reserve Program contracts now, about a third of which are owned by nonfarmers and other passive investors. (Map courtesy of FSA)
In a blow to the IRS, the Eighth Circuit Court of Appeals ruled Oct. 10 that Conservation Reserve Program payments to a non-farmer are rents from real estate and are not subject to self-employment tax.

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