Midwest Farmers (MN, IA, SD, ND, NE, MO, AR) have a favorable ruling from 8th Circuit Court Case. 8th Circuit rules in favor of a couple leasing their farm acreage to their “farm corporation”, even though the couple actively participates in the farming activity. That is, so long as the acreage is rented at it fair market rent. This structure is set up to minimize the farm corporation’s exposure to self-employment tax and lower overall self-employment tax paid. IRS disagrees; and will enforce in areas outside the 8th Circuit.