Farm CPA Report

Farm CPA Report

Will We Receive More Than One Payment Limit for Our LLC

Guidance is needed from FSA regarding LLC or S-Corporations and the payment limits for the 2025 crop

Paul Neiffer's avatar
Paul Neiffer
Sep 18, 2025
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Photo by Daniele La Rosa Messina on Unsplash

Many larger farm operations operate as a general partnership in order to retain their payment limits for Farm Service Agency purposes. As an example, if you have four siblings that farm together, under the old rules the only way to maintain four payment limits was to operate as a general partnership (or a joint venture).

If the partners elected to operate as a limited liability company (LLC), then the payment limit would be limited to one payment even with multiple owners.

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