Direct Attribtions Graphic

Confusion Over CCC Form 927 - The Income Verification Issue 

Some farmers have started to receive notices of failure to submit CCC 927 forms. The matter involves income verification for farm program payment purposes and may involve IRS confusion over how to handle the forms.

Publications

Payment Limit Rules: Planning Implications for Producers
Publication by the Center for Agricultural Law and Taxation witten in collaboration by Roger A. McEowen, Kelvin Leibold, and Erin C. Herbold

FSA Forms

Click on the form number for a PDF copy.
CCC-9021I NEW!- Release Date March 26, 2009
FARM OPERATING PLAN FOR AN INDIVIDUAL
2009 and Subsequent Program Years

To be used to collect information used by FSA.
CCC-9021I SHORT FORM NEW! - Release Date March 26, 2009
FARM OPERATING PLAN FOR AN INDIVIDUAL
2009 and Subsequent Program Years. Similar to the CCC-9021I, to be used to collect information used by FSA.

CCC-902E NEW! - Release Date March 26, 2009
FARM OPERATING PLAN FOR AN ENTITY
2009 and Subsequent Program Years
To be used to collect information used by FSA.
CCC-926: - Release Date November 20, 2008.
Average Adjusted Gross Income (AGI). 
Describes process for collecting Payment Limitation information.
Note that this from is still under the Federal Register public comment period.

Webcast

Payment Limitations & Adjusted Gross Income Provisions
Webcast Recorded Feb. 2nd, 2009, featuring Kevin McClure, Iowa Farm Service Agency State Office
Handout for Printing - PDF
Update
Direct Attribution and Payment Limitations Update - January 2009

MacManus 11/1/2010

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