How is something like that reported? - W-2 1099

It is still wages at the value on the date paid.  How are they getting around the SE tax when the wife files her return?

So are what you saying - In kind payments are not subject to SE tax? 

For example - You have a non-related employee you pay with grain - you withhold nothing - and when he files he does not pay SE tax because of the "in-kind rule".

Another example - GM paying a buyout with cash and a voucher for $20,000 toward a new car.  The $20,000 would not be subject to SE tax.

I am just curious.  I am a recovering CPA - I quit practicing 15 years ago but I read this article and some things did not seem right.