OMB Approval No. 0560-0316 

OMB Expiration Date: 04/30/2024 

FSA-524-A

(12-05-23) 

U.S. DEPARTMENT OF AGRICULTURE

Farm Service Agency

EMERGENCY RELIEF PROGRAM (ERP) 2022 TRACK 2 

TAX YEAR REVENUE WORKSHEET

1. Producer’s Name (Person or Legal Entity)

2. Application Number

SECTION A – BENCHMARK YEAR REVENUE 

Enter allowable gross revenue items based on the tax year selected for Benchmark Year, either tax year 2018 or 2019.

3. Enter amount of allowable gross revenue from sales of eligible crops grown in the United States by the producer (example: corn sold as grain):

4. Enter amount of allowable gross revenue from sales of eligible crops resulting from value added through post-production activities that were reportable on

IRS Schedule F, excluding any amount that was reportable on IRS Schedule C (example: strawberries made into jam):

5. Enter amount of allowable gross revenue from sales of eligible crops purchased for resale that had a change in characteristic due to the time held (example:

a plant purchased at a size of 2 inches and sold as an 18-inch plant after 4 months):

6. Enter amount of allowable gross revenue from sales of aquatic species that are 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, and as ornamental fish propagated and reared in an aquatic medium:

7. Enter amount of allowable gross revenue from federal crop insurance proceeds for eligible crops less administrative fees and premiums:

8. Enter amount of allowable gross revenue from NAP payments for eligible crops less service fees and premiums:

9. Enter amount of allowable gross revenue from private crop insurance proceeds for eligible crops:

10. Enter amount of allowable gross revenue from benefits for eligible crops for the following agricultural programs: ARC/PLC, BCAP, CFAP 1, CFAP 2, LDP,

MLG repayment of CCC loans less than the original amount, MFP, STRP, 2017 WHIP payments, 2018/2019 WHIP+ payments, QLA payments, PARP

payments, ERP Phase 1 payments, ERP Phase 2 payments, OFSLP payments, and ELAP payments specific to aquaculture:

11. Enter amount of total revenue from benefits for eligible crops for the following: payments through grant agreements with FSA, grants from the Department of

Commerce, grants from NOAA, and State programs for the direct loss of eligible crops or the loss of revenue for eligible crops:

12. Enter amount of allowable gross revenue from cooperative distributions directly related to the sale of eligible crops produced by the producer, such as perunit allocations paid to patrons for gross grain sales:

13. Enter amount of allowable gross revenue from CCC loans for eligible crops reported under election if elected to be treated as income and reported to IRS

when all or part of the production is used as collateral to secure the loan, and forfeited CCC loans for eligible crops:

14. Enter amount of allowable gross revenue from CCC loan proceeds for eligible crops if elected to be treated as income in a prior year less the tax basis in

year of repayment:

15. Enter amount of other revenue directly related to the production of eligible crops that IRS requires the producer to report as income including but not limited

to commodity-specific income received from state or local governments; and net gain from hedging:

16. Total Benchmark Year Revenue (sum Items 3 through 15):
FSA-524-A (12-05-23) Page 2 of 5 

Producer’s Name Application Number

SECTION B – DISASTER YEAR REVENUE 

Enter allowable gross revenue items based on the Representative Revenue Year selected for Disaster Year, either tax year 2022 or 2023. 

17. Enter amount of allowable gross revenue from sales of eligible crops grown in the United States by the producer (example: corn sold as grain):

18. Enter amount of allowable gross revenue from sales of eligible crops resulting from value added through post-production activities that were reportable on

IRS Schedule F, excluding any amount that was reportable on IRS Schedule C (example: strawberries made into jam):

19. Enter amount of allowable gross revenue from sales of eligible crops purchased for resale that had a change in characteristic due to the time held (example:

a plant purchased at a size of 2 inches and sold as an 18-inch plant after 4 months):

20. Enter amount of allowable gross revenue from aquatic species that are 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, as ornamental fish propagated and reared in an aquatic medium:

21. Enter amount of allowable gross revenue from federal crop insurance proceeds for eligible crops less administrative fees and premiums:

22. Enter amount of allowable gross revenue from NAP payments for eligible crops less service fees and premiums:

23. Enter amount of allowable gross revenue from private crop insurance proceeds for eligible crops:

24. Enter amount of allowable gross revenue from benefits for eligible crops for the following agricultural programs: ARC/PLC, BCAP, CFAP 1, CFAP 2, LDP,

MLG repayment of CCC loans less than the original amount, MFP, STRP, 2017 WHIP payments, 2018/2019 WHIP+ payments, QLA payments, PARP

payments, ERP Phase 1 payments, ERP Phase 2 payments, OFSLP payments, ELAP payments specific to aquaculture, and ERP 2022 Track 1 payments

issued to another person or entity for the producer's share of an eligible crop, regardless of the tax year in which the payment would be reported to IRS:

25. Enter amount of total revenue from benefits for eligible crops for the following: payments through grant agreements with FSA, grants from the Department of

Commerce, grants from NOAA, and State programs for the direct loss of eligible crops or the loss of revenue for eligible crops:

26. Enter amount of allowable gross revenue from cooperative distributions directly related to the sale of eligible crops produced by the producer, such as perunit allocations paid to patrons for gross grain sales:

27. Enter amount of allowable gross revenue from CCC loans for eligible crops reported under election if elected to be treated as income and reported to IRS

when all or part of the production is used as collateral to secure the loan; and forfeited CCC loans for eligible crops:

28. Enter amount of allowable gross revenue from CCC loan proceeds for eligible crops if elected to be treated as income in a prior year less the tax basis in

year of repayment:

29. Enter amount of other revenue directly related to the production of eligible crops that IRS requires the producer to report as income including but not limited

to commodity-specific income received from state or local governments; and net gain from hedging:

30. Total Disaster Year Revenue (sum Items 17 through 29):
FSA-524-A (12-05-23) Page 3 of 5 

Producer’s Name Application Number

SECTION C – ADJUSTED BENCHMARK YEAR REVENUE ATTENTION

Section C is only applicable to applicants who received a payment under ERP Phase 2 for the 2021 program year and elected the 2022 tax year for their 

representative disaster year and that need to adjust Benchmark Year Revenue when operation capacity increased or decreased in Representative Revenue 

Year 2023 as compared to the Benchmark Year, or if there is no allowable gross revenue in 2018 or 2019 because the applicant is a new producer.

Complete this section include adjustments to Benchmark Year Revenue.

ELIGIBLE YIELD-BASED CROPS

31. Crop 32. Expected Acres 33. Expected Yield/Acre 34. Unit of Measure 35. Expected Price/Unit: 36. Expected Revenue

37. Total Expected Revenue from Eligible Yield-Based Crops (sum amounts in column for Item 36):

ELIGIBLE SALES FROM VALUE ADDED THROUGH POST-PRODUCTION ACTIVITES

38. Crop 39. Expected Revenue

40. Total Expected Revenue from Eligible Value-Added Through Post-Production Activities (sum amounts in column for Item 39):

ELIGIBLE INVENTORY CROPS

41. Crop 42. Expected Revenue:

43. Total Expected Revenue from Eligible Inventory Crops (sum amounts in column for Item 42):

TOTAL ADJUSTMENTS FOR BENCHMARK YEAR REVENUE

44. Total Adjustments from an Increase in Operation Capacity (sum Item 37, Item 40, and Item 43; leave blank if no increase in operation capacity):

45. Total Adjustments from a Decrease in Operation Capacity (sum Item 37, Item 40, and Item 43; leave blank if no decrease in operation capacity):

46. Total Adjustments for New Producers (sum Item 37, Item 40, and Item 43; leave blank if not a new producer):
FSA-524-A (12-05-23) Page 4 of 5

Producer’s Name Application Number

SECTION D – CROP VALUE FOR DEPUTY ADMINISTRATOR-APPROVED CROPS ATTENTION

Section D is only applicable to applicants who received a payment under ERP Phase 2 for the 2021 program year and elected the 2022 tax year for their 

representative disaster year that will include crop values, as approved by the Deputy Administrator in allowable gross revenue for Benchmark Year and 

Disaster Year, for crops that did not generate revenue directly from the sale of the crop and that the producer uses within their ordinary operations (Deputy 

Administrator-Approved Crops).

Complete this section to include the value of Deputy Administrator-Approved Crops in allowable gross revenue for Benchmark Year and Disaster Year.

VALUE OF DEPUTY ADMINISTRATOR-APPROVED CROPS PRODUCED BUT NOT SOLD IN THE BENCHMARK YEAR

Enter the value of all Deputy Administrator-Approved Crops produced but not sold for the selected Benchmark Year.

47. Crop 48. Total Production (in Units) 49. Price per Unit 50. Value

51. Total Value of Deputy Administrator-Approved Crops Produced but Not Sold in the Benchmark Year (sum amounts in column for Item 50):

VALUE OF DEPUTY ADMINISTRATOR-APPROVED CROPS PRODUCED BUT NOT SOLD IN THE DISASTER YEAR

Enter the value of all Deputy Administrator-Approved Crops produced but not sold for Representative Revenue Year 2023.

52. Crop 53. Total Production (in Units) 54. Price per Unit 55. Value

56. Total Value of Deputy Administrator-Approved Crops Produced but Not Sold in the Disaster Year (sum amounts in column for Item 55):

SECTION E – TOTAL BENCHMARK AND DISASTER YEAR REVENUE

57. Total Benchmark Year Revenue (sum Item 16, Item 44, Item 46, and Item 51; then subtract Item 45):

58. Total Disaster Year Revenue (sum Item 30 and Item 56):
FSA-524-A (12-05-23) Page 5 of 5

NOTE: Privacy Act Statement: The following statement is made in accordance with the Privacy Act of 1974 (5 USC 552a - as amended). The authority for requesting the 

information identified on this form is the Disaster Relief Supplemental Appropriations Act, 2023 (P.L. 117-328). The information will be used to determine eligibility for program 

benefits. The information collected on this form may be disclosed to other Federal, State, and Local government agencies, Tribal agencies, and nongovernmental entities that 

have been authorized access to the information by statute or regulation and/or as described in applicable Routine Uses identified in the System of Records Notice for 

USDA/FSA-2, Farm Records File (Automated). Providing the requested information is voluntary; however, failure to furnish the requested information will result in a 

determination of ineligibility for program benefits. 

Public Burden Statement (Paperwork Reduction Act): Public reporting burden for this collection is estimated to average 60 minutes per response, including reviewing 

instructions, gathering, and maintaining the data needed, completing (providing the information), and reviewing the collection of information. You are not required to respond to 

the collection of information, unless it displays a valid OMB control number.

Non-Discrimination Statement: In accordance with Federal civil rights law and USDA civil rights regulations and policies, the USDA, its agencies, offices, and employees 

participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender 

expression), sexual orientation, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation 

for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by 

program or incident.

Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should 

contact the responsible agency or USDA’s TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service 

at (800) 877-8339. Additionally, program information may be made available in languages other than English.

To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at 

http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the 

form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: (1) mail: U.S. Department of Agriculture Office of the 

Assistant Secretary for Civil Rights 1400 Independence Avenue, SW Washington, D.C. 20250-9410; (2) fax: (202) 690-7442; or (3) email: program.intake@usda.gov. USDA is 

an equal opportunity provider, employer, and lender.
OMB Approval No. 0560-0316 

OMB Expiration Date: 04/30/2024 

FSA-524-A Cont

(12-05-23) 

U.S. DEPARTMENT OF AGRICULTURE

Farm Service Agency

EMERGENCY RELIEF PROGRAM (ERP) 2022 TRACK 2 

TAX YEAR REVENUE WORKSHEET

(Continuation Sheet)

1. Producer’s Name (Person or Legal Entity)

2. Application Number

SECTION C – ADJUSTED BENCHMARK YEAR REVENUE ATTENTION

Section C is only applicable to applicants who received a payment under ERP Phase 2 for the 2021 program year and elected the 2022 tax year for their 

representative disaster year and that need to adjust Benchmark Year Revenue when operation capacity increased or decreased in Representative 

Revenue Year 2023 as compared to the Benchmark Year, or if there is no allowable gross revenue in 2018 or 2019 because the applicant is a new 

producer.

Complete this section include adjustments to Benchmark Year Revenue.

ELIGIBLE YIELD-BASED CROPS

31. Crop 32. Expected Acres 33. Expected Yield/Acre 34. Unit of Measure 35. Expected Price/Unit: 36. Expected Revenue

37. Total Expected Revenue from Eligible Yield-Based Crops (sum amounts in column for Item 36):

ELIGIBLE SALES FROM VALUE ADDED THROUGH POST-PRODUCTION ACTIVITES

38. Crop 39. Expected Revenue

40. Total Expected Revenue from Eligible Value-Added Through Post-Production Activities (sum amounts in column for Item 39):

ELIGIBLE INVENTORY CROPS

41. Crop 42. Expected Revenue:

43. Total Expected Revenue from Eligible Inventory Crops (sum amounts in column for Item 42):
FSA-524-A Cont (12-05-23) Page 2 of 2

Producer’s Name Application Number

SECTION D – CROP VALUE FOR DEPUTY ADMINISTRATOR-APPROVED CROPS ATTENTION

Section D is only applicable to applicants who received a payment under ERP Phase 2 for the 2021 program year and elected the 2022 tax year for their 

representative disaster year that will include crop values, as approved by the Deputy Administrator in allowable gross revenue for Benchmark Year and 

Disaster Year, for crops that did not generate revenue directly from the sale of the crop and that the producer uses within their ordinary operations (Deputy 

Administrator-Approved Crops).

Complete this section to include the value of Deputy Administrator-Approved Crops in allowable gross revenue for Benchmark Year and Disaster Year.

VALUE OF DEPUTY ADMINISTRATOR-APPROVED CROPS PRODUCED BUT NOT SOLD IN THE BENCHMARK YEAR

Enter the value of all Deputy Administrator-Approved Crops produced but not sold for the selected Benchmark Year.

47. Crop 48. Total Production (in Units) 49. Price per Unit 50. Value

51. Total Value of Deputy Administrator-Approved Crops Produced but Not Sold in the Benchmark Year (sum amounts in column for Item 50):

VALUE OF DEPUTY ADMINISTRATOR-APPROVED CROPS PRODUCED BUT NOT SOLD IN THE DISASTER YEAR

Enter the value of all Deputy Administrator-Approved Crops produced but not sold for Representative Revenue Year 2023.

52. Crop 53. Total Production (in Units) 54. Price per Unit 55. Value

56. Total Value of Deputy Administrator-Approved Crops Produced but Not Sold in the Disaster Year (sum amounts in column for Item 55):