USDA Guidance on Payment Limits
FSA has a website and video on the new payment rules
FSA now has a website that provides information on the new payment limitations rules under OBBBA.
At the bottom of the page is a link to a briefing that was done by USDA on the new payment limits.
One of the items that is of interest is that the briefing specifically stated that CPAs or Tax Attorneys are allowed to split income on Married Filing Joint returns for any AGI calculations including the more than 75% farm AGI tests under SDRP, etc.
Enrolled agents are allowed to sign off on the more than 75% AGI test, but not if it is based on married filing separate. In that situation, only a CPA or Tax Attorney can sign off on that.
There will be a new Form CCC-902EP to report your entity structure. The automated business file process is recommended to update these entity types. However, for limited partnerships, this may not be available until later this summer. The automated method used Form CCC-902, not the 902EP.
Also, the actual payment limits for ARC and PLC for both 2025 and 2026 is now listed on this page.
Go to the bottom of the page to see the updated payment limits. The limits for 2025 and 2026 are as follows:
2025 - $160,000,
2026 - $164,000.
Remember that all of the assistance for specialty crop farmers, SDRP, etc. that are 2023, 2024 and 2025 programs remain subject to the old entity rules which means one payment limit for LLCs, LPs, LLPs, LLLPs, and S corporations.