You must own some sort of land to have a conservation CRP payment.
Please review the information provided by "Catterancher" above:
Below is from IRS publication 225, page 11;
Conservation Reserve Program (CRP)
Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a long-term contract with the USDA, agreeing to convert to a less intensive use of that cropland.
You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b.
Cost-share payments you receive may qualify for the cost-sharing exclusion. See Cost-Sharing Exclusion (Improvements), later. CRP payments are reported to you on Form 1099G.
IRS Tip; Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. See the instructions for Schedule SE (Form 1040).
The above statement allows you to exclude the CRP payment from SE tax if you are already on social security retirement or disability.
TurboTax will do this above IRS Tip for you if you go thru the Ag Program interview.
