Agricultural Program Payments

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Agricultural program payments are government payments that are usually reported on Form 1099-G or Form CCC-1099-G.

They include:

• Price loss coverage payments
• Agriculture risk coverage payments
• Coronavirus Food Assistance Program payments
• Market Facilitation Program payments
• Market gain from the repayment of a secured Commodity Credit Corporation (CCC) loan for less than the original loan amount
• Diversion payments
• Cost-share payments (sight drafts)
• Payments in the form of materials (such as fertilizer or lime) or services (such as grading or building dams)
• CRP Income (Conservation Reserve Program)

If you received either a 1099-G or CCC-1099-G for Agricultural Program Payments, you can enter the payment amount in the Income section of your Schedule F.