EACH INDIVIDUAL AND ENTITY who received 2009 payments or who requests 2010 payments with the Farm Service Agency (FSA) or Natural Resource and Conservation Service (NRCS) must complete a consent form and provide it to the Internal Revenue Service (IRS) so compliance with adjusted gross income (AGI) requirements can be verified.
It is important that the consent form is completed correctly and that it is signed and dated. If you submit an incomplete form, it will be returned to you. The form must include the complete social security number for an individual or employer identification number for a legal entity.
For entities, a consent form must be submitted by the entity and by each shareholder in such entity, to the fourth level of ownership. Individuals file on form CCC-927 and entities use form CCC-928. These forms are available online at http://forms.sc.egov.usda.gov or may be obtained from any FSA office.
Submit completed forms directly to IRS at:
Internal Revenue Service – USDA
PO Box 24033
Fresno, CA 93779
Failure to provide this consent form to IRS by June 15, 2010 will result in ineligibility for future FSA payments and refund of payments already received. While FSA can assist you with understanding the form, FSA is NOT authorized to accept completed consent forms and FSA is NOT authorized to submit these forms to IRS on your behalf. If you have any questions or if you are not sure if this requirement applies to you, contact the San Saba FSA Office at 325-372-3091.