Taxpayers don’t have to pay self-employment tax on an amount deemed to be rent paid to their chicken farm. The U.S. Tax Court ruled that a corporation, which paid its married sole shareholders both rent for farmland and wages for work they performed on the farmland, didn’t owe self-employment tax on the rent. The couple entered into an agreement with a large poultry producer, which paid rent to the business. The decision reverses the court’s holding in previous similar cases and follows the reasoning of the Eighth Circuit Court of Appeals. (149 TC No. 12)