FACT SHEET

UNITED STATES DEPARTMENT OF AGRICULTURE

FARM SERVICE AGENCY

Page 1

June 2011

Adjusted Gross Income Verification Process

Overview

This fact sheet provides an overview 

of the average adjusted gross income 

(AGI) certification and compliance 

review process. A key component 

is the data-sharing process with the 

Internal Revenue Service (IRS). IRS 

tax information will be used to identify program participants that may 

have exceeded statutory AGI limitations, and the Farm Service Agency 

(FSA) will conduct further review to 

determine their program eligibility.

Step by Step Process

• FSA and the Natural Resources Conservation Service 

(NRCS) provide producers 

with consent forms to complete and submit to the IRS. 

These consent forms authorize 

the IRS to disclose specific 

information to USDA for AGI 

compliance purposes for the 

years indicated on the form 

by the producer. Individuals must file form CCC-927, 

and legal entities must file 

form CCC-928. Producers 

may obtain the consent forms 

at their local USDA Service 

Center or online at http://

www.fsa.usda.gov/ccc927 for 

form CCC-927 or http://www.

fsa.usda.gov/ccc928 for form 

CCC-928.

• As required by law, to grant 

the IRS the authority to provide tax information data to 

USDA, producers must complete and sign the applicable 

consent form.

•	 Producers must mail consent forms directly to the 

IRS. USDA Service Center 

employees will not accept 

completed consent forms or 

other tax-related paperwork 

from producers for this process.

• Producers who do not file a 

consent form with the IRS 

will receive written notice of 

the requirement to submit a 

consent form to avoid interruption of program payments.

• After receiving the consent 

form, the IRS will check each 

participant’s AGI compliance 

by performing computerized 

calculations that indicate 

whether or not a producer 

exceeds average AGI limitations. Average AGI calculations are based on the following tax years:

1. 2009 program eligibility: 

2005, 2006, and 2007

2. 2010 program eligibility: 

2006, 2007, and 2008

3. 2011 program eligibility: 

2007, 2008, and 2009

4. 2012 program eligibility: 

2008, 2009, and 2010. 

• Producers whose average AGI 

appears to be in excess of the 

AGI limitations will be notified in writing of the results. 

Once notified, producers 

will have 30 days to provide 

requested documentation or a 

third party verification from a 

certified public accountant or 

attorney that the producer’s 

average AGI did not exceed 

the statutory AGI limitations. 

• Producers determined to be 

out of compliance with AGI 

limitations will be offered 

appeal rights to either FSA or 

the National Appeals Division.

• Producers who fail to respond 

to written notices of AGI noncompliance or are determined 

non-compliant will be notified 

of the requirement to refund 

any applicable payments. FSA 

and NRCS will take action to 

recover payments as required 

by the Debt Collection Improvement Act (DCIA).

More Information

To find more information about 

FSA programs, contact your local 

FSA office or USDA Service Center, or visit FSA online at http://

www.fsa.usda.gov. 

The U.S. Department of Agriculture 

(USDA) prohibits discrimination in all of 

its programs and activities on the basis of 

race, color, national origin, age, disability, 

and where applicable, sex, marital status, 

familial status, parental status, religion, 

sexual orientation, political beliefs, genetic information, reprisal, or because all 

of part of an individual’s income is derived 

from any public assistance program. (Not 

all bases apply to all programs.) Persons 

with disabilities who require alternative 

means for communication of program information (Braille, large print, audiotape, 

etc.) should contact USDA’s TARGET Center at (202) 720-2600 (voice and TDD). 

To file a complaint of discrimination, write 

to USDA, Assistant Secretary for Civil 

Rights, Office of the Assistant Secretary for 

Civil Rights, 1400 Independence Avenue, 

S.W., Stop 9410, Washington, DC 20250-

9410, or call toll-free at (866) 632-9992 

(English) or (800) 877-8339 (TDD) or 

(866) 377-8642 (English Federal-relay) or 

(800) 845-6136 (Spanish Federal-relay). 

USDA is an equal opportunity provider 

and employer.