Farm CPA Report

Farm CPA Report

The Local FSA Offices Still Don't Know About OBBBA Changes

We have seen at least two letters from FSA offices indicating one payment limit for LLCs and S corporations.

Paul Neiffer's avatar
Paul Neiffer
Apr 28, 2026
∙ Paid
green tractor on brown grass field under blue sky during daytime
Photo by Randy Fath on Unsplash

We had provided a post back on April 1, 2026, indicating that the guidance on the OBBBA related changes to the payment limit were coming soon. It is almost the end of the month and there is still no guidance from FSA.

Now, we are finally starting to see letters from the local FSA office for the 2026 crop year indicating that an LLC or an S corporation is still stuck with one payment limit. We received on Friday from farmers a letter from the local office (both counties in Minnesota) stating that the LLC and the S corporation (one of each) were still limited to one payment.

One entity was an LLC with four equal owners, and one entity was an S corporation with three equal owners. In both cases, the local office indicated the entity would only receive one payment. Here is a sample of what the letter looked like:

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