FACT SHEET

UNITED STATES DEPARTMENT OF AGRICULTURE

FARM SERVICE AGENCY

Page 1

January 2013

Adjusted Gross Income Verification Process

Overview

This 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 not have 

complied with statutory AGI requirements, or whether further review is 

required to make an accurate determination. The Food, Conservation, and 

Energy Act of 2008 (2008 Farm Bill) 

requires the implementation of the AGI 

limitations for program eligibility for 

the 2009 through 2012 program years. 

The American Taxpayer Relief Act of 

2012 extends the required implementation of the AGI limitations for program 

eligibility for the 2013 program year.

Step by Step Process

• The Farm Service Agency (FSA) 

and the Natural Resources Conservation Service (NRCS) provide 

producers with an average AGI 

certification and consent form 

(CCC-931 or CCC-933) to complete. The CCC- 931 form authorizes the IRS to disclose to USDA 

2009 through 2012 tax-related 

information for AGI compliance 

purposes. The CCC-933 form 

authorizes the IRS to disclose to 

USDA 2013 tax-related information for AGI compliance purposes. 

Producers may obtain the CCC931 or CCC-933 at their local 

USDA Service Center or online 

at www.fsa.usda.gov/ccc931 or 

www.fsa.usda.gov/ccc933.

• Producers should mail or return 

the completed CCC-931 or 

CCC-933 directly to the appropriate USDA Service Center. It 

is recommended that producers 

submit the completed CCC-931 

or CCC-933 at the time that payments and benefits are requested 

under USDA programs which 

are subject to the average AGI 

limitations. As required by law, 

producers must sign the CCC-931 

or CCC-933 to grant the IRS the 

authority to provide tax information data to USDA.

• An annual reconciliation process 

will be initiated to identify producers who did not file the CCC931 or CCC-933 with USDA. 

Producers identified through that 

process will receive written notice 

of the requirement to submit the 

completed CCC-931 or CCC-933 

to USDA to avoid interruption, 

delay or refund of program payments.

• The IRS will check each participant’s AGI by performing 

computerized calculations that 

indicate whether or not a producer 

may exceed average AGI limitations. Average AGI calculations 

for 2012 are based on the 2008, 

2009 and 2010 tax years, and the 

average AGI calculations for 2013 

are based on the 2009, 2010 and 

2011 tax years.

• Producers whose average AGI 

appear to be in excess of the statutory AGI limitations will be notified in writing of the results and 

provided an opportunity to make 

available within 30 days to the applicable FSA office, a third-party 

verification from a certified public 

accountant or attorney of their 

AGI that demonstrates the limits 

have not been exceeded or copies 

of the complete federal tax returns 

that were filed with the IRS for the 

applicable tax years under review. 

• Producers determined not to be in 

compliance with AGI limitation 

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 determined noncompliant will be notified of the 

requirement to refund the applicable program payments. Actions 

required by the Debt Collection 

Improvement Act (DCIA) will be 

followed by NRCS and FSA.

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 

or part of an individual’s income is derived 

from any public assistance program. 

(Not all prohibited 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.