IRS Targets "Passive" Landowners

Appeals Court Hears Landmark CRP Case

About 27 million acres of farmland are under Conservation Reserve Program contracts now, a significant portion of which are owned by non-farmers and other passive investors who IRS believes should be subject to the 15.3% self-employment tax. (Graphic courtesy of the USDA Farm Service Agency)
About 27 million acres of farmland are under Conservation Reserve Program contracts now, a significant portion of which are owned by non-farmers and other passive investors who IRS believes should be subject to the 15.3% self-employment tax. (Graphic courtesy of the USDA Farm Service Agency)
Are Conservation Reserve Program payments a type of cash rent or a for-profit business? An IRS effort imposes a surprise 15.3% self-employment tax on passive landowners.

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