Don't Miss the August 17 Deadline to File CCC-943 for Your Extra ECAP Payment
We mentioned this a couple of weeks ago, but wanted to remind you now
If you applied for ECAP back in early 2025 and your payment ran up against the $125,000 limit, you may still have another $125,000 or more coming — but only if you get form CCC-943 on file by August 17, 2026. That date is now about three weeks out, so this is one to take care of this week.
Here is the background. ECAP applications closed on August 15, 2025. The base payment limitation is $125,000 per person or entity. But if 75% or more of your average gross income for 2020 through 2022 came from farming, ranching, or forestry, your limit jumps to $250,000. The form that unlocks the higher limit is CCC-943, and here are the part folks miss: its deadline runs a full year past the application deadline. You did not have to have it in with your original application. You have until August 17, 2026.
A few things to keep in mind:
It is gross income, not AGI. The test uses your statutory gross income under Section 61 of the tax code — not adjusted gross income, and not the “total income” line on your return. There is no $900,000 AGI cap in play here. It is strictly the 75% gross income test.
A CPA, EA, or attorney has to certify it. For ECAP, FSA is letting enrolled agents sign the certification, not just CPAs and attorneys. That is a bit broader than the usual rule, so take advantage of it.
Equipment gains count. Gains on the sale of machinery and equipment count as farm income for the 75% test. If you ran the numbers earlier, came up short of 75%, and gave up, run them again with your equipment gains included. A fair number of producers who thought they missed the cut will actually qualify.
Remember, the higher limit only does you any good if your calculated ECAP payment already exceeds $125,000. But if that is you, this is worth a phone call to your tax advisor today. Getting CCC-943 signed and on file before August 17 could be worth up to another $125,000 so don’t let the clock run out on it.