Farm Service Agency Adjusted Gross Income Verification Process

October 14, 2010 | Robert Moore and Roger McEowen

The 2008 Farm Bill implemented new Adjusted Gross Income (AGI) qualifications for some programs, most notably direct payments and ACRE.   The limits are $500,000 for non-farm average AGI, $750,000 for farm AGI, and $1 million non-farm AGI for conservation programs.   All producers are required to declare their AGI on Form CCC-926 with FSA.  In addition, upon filing Form CCC-926 a producer agrees to provide additional information to FSA to assist in verifying income.  

USDA and the IRS recently announced a joint program under which producers’ tax data will be shared with the purpose of verifying the AGI of producers receiving program payments.   The program is intended to strengthen the integrity of FSA programs and reduce abuse and fraud.

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