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)
