The Conservation Reserve Program is a voluntary program for agricultural landowners
that provides landowners with annual payments in return for planting crop land or
certain marginal pastureland in resource-conserving vegetive covers.
Generally CRP payments received by a farmer are included when determining NESE. However,
effective with tax years beginning after 12/31/07 CRP payments are excluded when determining
NESE when received by a farmer who is receiving Social Security Retirement or Disability
benefits. See 2008 (or pertinent tax year) IRS Instructions for Schedule SE and 2008
(or pertinent tax year) IRS Form Schedule SE at http://www.irs.gov/ .