FACTSHEET • JUNE 2023 FARMERS.GOV/PARP

PANDEMIC ASSISTANCE REVENUE PROGRAM (PARP) 1

Pandemic Assistance Revenue Program (PARP)

REVENUE LOSS ASSISTANCE

Overview

USDA is providing critical support to producers impacted by the 

effects of the COVID-19 outbreak through the Pandemic Assistance 

Revenue Program (PARP). PARP provides direct financial assistance 

to producers of agricultural commodities who suffered at least 

a 15% loss in gross revenue in calendar year 2020 due to the 

COVID-19 pandemic. Payments to eligible producers will be based 

upon a comparison of the producer’s gross revenue from 2020 

compared to either 2018 or 2019, as elected by the producer.

The Farm Service Agency (FSA) extended the PARP deadline to 

July 14, 2023. The original deadline was June 2. 

PARP Benchmark Years

To be eligible for PARP, an agricultural producer must have been in 

the business of farming during at least part of the 2020 calendar 

year and had a 15% loss in allowable gross revenue for the 2020 

calendar year, as compared to:

• The 2018 or 2019 calendar year, as elected by the producer, 

if they received allowable gross revenue during the 2018 or 

2019 calendar years, or

• the producers’ expected 2020 calendar year allowable gross 

revenue if the producer had no allowable gross revenue in 

2018 or 2019.

Who is Eligible

To be eligible for payments, persons or legal entities must:

• Be a U.S. citizen, resident alien, partnership, corporation, 

limited liability company, or other organizational structure 

organized under State law, Indian Tribe or Tribal Organization, 

or a foreign person or foreign entity who meets certain 

eligibility requirements;

• Be an eligible producer who was entitled to a share in 

the agriculture commodity or would have shared had the 

agriculture commodity been produced and marketed;

• Have been in the business of farming to produce an 

agricultural commodity during any part of calendar year 2020;

• Have suffered a 15 percent or more gross revenue loss in 2020 

compared to either 2018 or 2019;

• Comply with the provisions of the “Highly Erodible Land 

and Wetland Conservation” regulations, often called the 

conservation compliance provisions;

• Not have a controlled substance violation;

• Submit a complete PARP application form (FSA1122) and provide all required documentation as 

specified in the documents section below.

To be eligible for payments, a person or legal entity 

must have an average adjusted gross income (AGI) 

of less than $900,000 for tax years 2016, 2017, 

and 2018 or have an adjusted gross income of 

less than $900,000 for tax year 2020 if exceeding 

average AGI. With respect to joint ventures and 

general partnerships, this AGI provision will be 

applied to members of the joint venture and general 

partnership.

Eligible Commodities

An agricultural commodity means a crop, aquaculture, 

livestock, livestock byproduct, or other animal or 

animal byproduct that is produced as part of a 

farming operation and is intended to be commercially 

marketed. It includes only commodities produced in 

the United States, and commodities produced outside 

the United States by a producer located in the United 

States and marketed inside the United States.

It excludes:

• Wild free-roaming animals;

• Horses and other animals used or intended to be 

used for racing or wagering;

• Aquatic species that do not meet the definition 

of aquaculture;

• Cannabis sativa L. and any part of that plant that 

does not meet the definition of hemp; and

• Timber.
FACTSHEET • JUNE 2023 FARMERS.GOV/PARP

PANDEMIC ASSISTANCE REVENUE PROGRAM (PARP) 2

How to Apply

Eligible producers can apply by completing the FSA-1122, 

Pandemic Assistance Revenue Program (PARP) Application, 

and submitting it to any FSA county office. A complete 

application includes all of the following:

• FSA-1122, Pandemic Assistance Revenue Program 

(PARP) Application

• Applicants must complete and sign the PARP 

application and submit it to any Farm Service 

Agency county office nationwide. The applicant 

must certify to the gross revenue for 2018 or 2019 

and 2020 on the FSA-1122.

• AD-2047, Customer Data Worksheet 

• This form will be filled out for all individuals and 

legal entities (including entity members) who have 

not previously provided their personal information 

to USDA that positively identifies the customer.

• CCC-902, Farm Operating Plan

• Individual and legal entities will fill out the CCC902 to facilitate the administration of the payment 

limitation and eligibility requirements,including 

providing members’ names and taxpayer 

identification numbers.

• CCC-941, Average Adjusted Gross Income (AGI) 

Certification and Consent to Disclosure of Tax 

Information

• This form is required for the 2020 program year 

for the person or legal entity, including the legal 

entity’s members, partners, shareholders, heirs or 

beneficiaries, if not already on file.

• FSA-1123, Certification of 2020 AGI, if applicable

• This form may be used by persons or legal entities 

that exceed the average AGI $900,000 threshold. 

Persons or legal entities may otherwise meet AGI 

requirements if their 2020 AGI is $900,000 or less. 

• AD-1026, Highly Erodible Land Conservation (HELC) 

and Wetland Conservation (WC) Certification

• All applicants must complete the AD-1026. If the 

applicant does not have any farming interests, this 

can be certified in box 5A. If the applicant does have 

a farming interest, the form must be completed in 

its entirety. 

• Other Documentation

• If requested by USDA, the applicant must provide 

documentation to verify eligibility and the 

information included on the application, such as 

evidence that supports the gross revenue the 

applicant certified to, such as receipts, tax returns, 

and other documentation that is determined 

acceptable by USDA as valid evidence.

Where to File Your Application

FSA staff at your local USDA Service Center will work with 

you to file your applications. Applications may be submitted 

by mail, fax, hand delivery, or via electronic means. 

Please call your FSA office prior to sending applications 

electronically for instructions and assistance. The PARP 

application and associated forms are available online at 

farmers.gov/parp. 

Allowable Gross Revenue

Allowable gross revenue includes all revenue a producer 

received on a “cash basis” method during the applicable 

calendar year and reportable to IRS on Schedule F or some 

other Federal tax form. Allowable gross revenue does 

NOT include costs or expenses associated with revenue 

generated by the farming operation.

Allowable gross revenue must have been received from 

the production or sale of an ag commodity including crops, 

aquaculture, livestock, livestock byproduct, or other animal 

or animal byproduct. The commodity must have been 

produced in the U.S. or produced outside the U.S. by a 

producer located in the US and marketed in the U.S.
FACTSHEET • JUNE 2023 FARMERS.GOV/PARP

PANDEMIC ASSISTANCE REVENUE PROGRAM (PARP) 3

How to Determine Allowable Gross Revenue 

(All revenue a producer received reportable to IRS on a “cash basis method” during the applicable calendar year). 

The table below provides guidance for determining allowable gross revenue sources and shows what to include and exclude. 

PROGRAM PARP

SOURCE ALLOWABLE REVENUE EXCLUDE GROSS REVENUE

SCHEDULE F 

LINE 1C

“Sales of purchased livestock and 

other resale items,” or information that 

could be reported on Scheduled F

Sales of agricultural commodities purchased 

for resale, less the cost or other basis of such 

commodities.

Note: Include CCC loan proceeds if elected to be 

treated as income in a prior year less the tax basis 

in year of repayment.

Resale of items not held for characteristic change

SCHEDULE F 

LINE 2

Sales of livestock, produce, grains, 

and other products you raised or 

information that could be reported on 

a Schedule F

Sales of ag commodities produced by the 

producer, including sales resulting from value 

added through post-production activities.

• Inventory carried over from the prior tax 

year

• Post-production activities (value added) i.e., 

grapes into wine or strawberries into jam.

• Commodities not grown in the U.S. (if grown 

by U.S. producer and marketed in the U.S.)

• IC-DISC income from the sale of agricultural 

commodities

• Revenue from raised breeding livestock 

(Schedule 4797 Part 1 and 2, Column (d) or 

other information that could be reported on 

a Schedule F)

NOTE: the sale of eligible aquatic species must be 

raised by a commercial operator and in water in a 

controlled environment 

• Wild free-roaming animals

• Horses and other animals used for racing or 

wagering

• Aquatic species that are NOT grown: 

• as food for human or livestock consumption,

• for industrial or biomass uses,

• as fish raised as feed for fish that are consumed 

by humans, or

• as ornamental fish propagated and reared in an 

aquatic medium. 

Cannabis sativa L. and any part of that plant including 

the seeds, thereof and all derivatives, extracts, 

cannabinoids, isomers, acids, salts, and salts of 

isomers, weather growing or not, with a delta-9 

tetrahydrocannabinol concentration of more than 0.3 

percent on a dry weight basis, that is grown under

a license or other required authorization issued by 

the applicable governing authority that permits the 

production of hemp

SCHEDULE F 

LINE 3A & 3B

“Cooperative distributions,” Form 

1099-PATR, or information that could 

be reported on a Schedule F

The amount of cooperative distributions directly 

related to the sale of agricultural commodities 

produced by the applicant

SCHEDULE F 

LINE 4A

“Agricultural program payments", 

Form 1099-G, or information that 

could be reported on a Schedule F

Payments received under the following programs 

regardless of crop year or program year:

• ARC/PLC

• BCAP

• DMC

• LDP, MLG

• MFP

• MPP Dairy

• Seafood Trade Relief Program (STRP)

• Pandemic Market Volatility Assistance 

Program (PMVAP)

Pandemic Assistance from:

• CFAP 1

• CFAP 2

• PLIP

• SMHPP

NOTE: If a CFAP payment was received in calendar year 

2020, and was included on Schedule F line 4a for calendar 

year 2020, the amount of the CFAP payment received 

will need to be deducted from that line item amount when 

figuring 2020 allowable gross revenue. 

Any pandemic assistance payments that were not 

for the loss of agricultural commodities or the loss of 

revenue from agricultural commodities, including, but 

not limited to: 

• cost-share assistance

• loss of buildings, etc.

Other Programs:

• Conservation Program Payments

• 2020 Emergency Relief Program

NOTE: The PARP software will automatically deduct all 

payments received from the Pandemic programs listed 

above and the 2020 ERP program during the payment 

calculation.
FACTSHEET • JUNE 2023 FARMERS.GOV/PARP

PANDEMIC ASSISTANCE REVENUE PROGRAM (PARP) 4

PROGRAM PARP

SOURCE ALLOWABLE REVENUE EXCLUDE GROSS REVENUE

SCHEDULE F 

LINE 5A - 5C

“Commodity Credit Corporation (CCC) 

loans reported under election,” Form 

1099-A, or information that could be 

reported on a Schedule F

CCC loans reported under election if elected to 

be treated as income and reported to IRS

SCHEDULE F 

LINE 6

“Crop insurance proceeds and 

federal crop disaster payments” or 

information that could be reported on 

a Schedule F

Crop insurance proceeds received from FCIC or 

a private plan of insurance regardless of crop year 

or program year. 

Federal disaster program payments under the 

following programs regardless of crop year or 

program year.:

• 2017 WHIP

• ELAP

• LFP

• LIP

• NAP

• MLP

• OFSLP

• TAP

• WHIP+

Payments through grant agreements with FSA for 

losses of eligible crops

• Grants from the Department of Commerce, 

National Oceanic and Atmospheric 

Administration (NOAA), and state program 

funds for the direct loss of eligible crops or 

the loss of revenue for eligible crops

SCHEDULE F 

LINE 7

“Custom hire (machine work) income,” 

or information that could be reported 

on a Schedule F

Custom hire income

SCHEDULE F 

LINE 8

“Other income, including federal and 

state gasoline or fuel tax credit or 

refund,” or information that could be 

reported on a Schedule F

Other revenue directly related to the production 

of agricultural commodities that IRS requires the 

applicant to report as income including but not 

limited to:

• Federal and State gas/fuel tax credits

• Income from by-passed (unharvested) acres

• Commodity specific income received from 

state or local governments.

• Revenue earned as a cattle feeding 

operation

• Income from a pass-through entity such as an S 

Corporation or Limited Liability Company (LLC)

• Certificate Exchanges

• Net gain from hedging or speculation

• Wages, salaries, and tips

• Cash rent

• Rental of equipment or supplies

• Revenue earned as a contract producer

Note: An applicant is not required to have filed a Schedule F to determine allowable gross revenue. If an applicant did not file a Schedule F, the 

applicant will use the applicable federal tax form filed to determine allowable gross revenue in the same manner as if a Schedule F was filed.
PANDEMIC ASSISTANCE REVENUE PROGRAM (PARP) 5

Payment Calculation

PARP payments are made to a producer suffering a 15% or 

greater loss of allowable gross revenue in 2020 compared 

to allowable gross revenue from 2018 or 2019 (elected by 

the producer).

Payments will be based on the applicant’s allowable gross 

revenue from 2018 or 2019 (elected by the producer), 

minus gross revenue from 2020, multiplied by 80 percent 

(or 90 percent for beginning farmers and ranchers, limited 

resource farmers and ranchers, socially disadvantaged 

farmers and ranchers or veteran farmers and ranchers who 

have completed form CCC-860), minus prior applicable 

pandemic assistance received.

FSA will issue payments after the application period ends. 

USDA may prorate final payments or establish a lower 

maximum payment limitation if total calculated payments 

exceed the total funding allocated for PARP.

Payment Limitation and Adjusted 

Gross Income

The total amount of PARP payments that a person or legal 

entity (excluding general partnerships and joint ventures) 

may receive is $125,000.

Payments to a program applicant that is a joint operation, 

including a general partnership or joint venture, cannot 

exceed $125,000 (or the reduced maximum payment 

limitation, if applicable) per person or legal entity that 

comprise first-level ownership of the general partnership or 

joint venture, unless the first level member is another joint 

operation.

Payments made to a legal entity will be attributed to the 

persons or legal entities with an ownership interest in the 

legal entity. For example, a $2,000 PARP payment made 

to a legal entity with two members, each with 50 percent 

ownership share in the entity, is attributed to the legal 

entity and each of its members. In this example, $2,000 

is attributed to the legal entity and $1,000 is attributed 

to each of the entity’s members. Amounts are summed 

from all businesses the legal entity or its members have 

an interest in and limited by PARP’s maximum payment 

limitation, $125,000. A payment reduction is applied 

when the entity or any of its members reaches $125,000. 

PARP payments will be attributed to individuals and legal 

entities until the attribution is made only to an individual 

person, except the attribution will stop at the fourth level 

of ownership. Payments to a legal entity will be reduced 

based on ownership interests held by members below the 

4th level of ownership.

Payments made directly or indirectly to a person who is a 

minor child will NOT be combined with the earnings of the 

minor child’s parent or legal guardian.

Who to Call for Help

Applicants interested in one-on-one support with the 

PARP program application can contact our call center at 

877-508- 8364 to speak directly with a USDA employee 

ready to offer assistance.

For More Information 

This fact sheet is for informational purposes only; other 

restrictions may apply. For more information about the 

PARP program, visit farmers.gov/parp or contact your 

local FSA office. To find contact your local FSA office, 

visit farmers.gov/service-center-locator.

USDA is an equal opportunity provider, employer, and lender.

FACTSHEET • JUNE 2023