Farm CPA Report

Farm CPA Report

Every Farm Entity Will Need a Brand-New 902E by September 15

And your local office may not have the new forms yet

Paul Neiffer's avatar
Paul Neiffer
Jun 08, 2026
∙ Paid
black farming harvesting machine
Photo by Robert Wiedemann on Unsplash

Here is the bottom line up front: if you farm through an entity, your old Form CCC-902E is about to become history. None of the existing 902Es sitting at your county FSA office are going to roll forward. Every entity that farms — your LLC, your S corporation, your partnership, your joint venture — will need to file a brand-new 902E by September 15, 2026. No grandfathering, no exceptions.

Why the reset?

This traces back to the One Big Beautiful Bill Act (OBBBA) and the final payment limitation rule USDA released June 2, 2026. We have written several times about the good news inside that rule — qualified pass-through entities (QPTEs) can now multiply payment limits by the number of actively engaged owners, members can finally be paid salaries or guaranteed payments without blowing up eligibility, and AGI is tested at the owner level instead of at the entity.

All of that flexibility comes with a catch. The old 902E was never built to capture the information FSA now needs to apply these rules. The agency can’t take your 2020-era form and figure out how many limits your operation is entitled to. So, they are starting fresh which means everyone refiles, at least based on what we know and have heard.

What’s new on the form

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