I am a retired individual receiving Social Security payments and who in
2010 has received payments from the Conservation Reserve Program (CRP) program and the Environmental Quality Incentives (EQIP)Program for activities performed on our treefarm.It appears that the CRP income is not subject to self employment tax, but the EQIP income is subject.
As both of these programs have common focus, it is not clear why the income is treated differently.
Do I understand the rule correctly?
Thanks