Ccc 526 C Form PDF Details

The IRS Form 526, also known as the Ccc 526 C form, is used to report contributions made to certain organizations. This form is used by taxpayers who are not associated with the organization being funded. The purpose of this form is to help the IRS determine whether or not a specific contribution is tax-deductible. There are several guidelines that must be followed in order to complete this form accurately. In today's blog post, we will discuss these guidelines and provide examples of how to complete the form correctly. Stay tuned!

QuestionAnswer
Form NameCcc 526 C Form
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesusda form ccc 855, fsa ccc 855, ccc 855 government farm, form ccc 855

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This form is available electronically.

CCC-526C

U.S. DEPARTMENT OF AGRICULTURE

Commodity Credit Corporation

(12-17-08)

 

PAYMENT ELIGIBILITY AVERAGE ADJUSTED GROSS INCOME

CERTIFICATION FOR CERTAIN CONSERVATION RESERVE PROGRAM

CONTRACTS APPROVED BEFORE OCTOBER 1, 2008

1.County FSA Office or Service Center Address (Include Zip Code)

2.CRP Contract Number(s)

The authority to collect the following information is Pub. L. 107-171. This authority allows for the collection of information without prior OMB approval mandated by the Paperwork Reduction Act of 1995.

NOTE: The following statements are made in accordance with the Privacy Act of 1974 (5 USC 552a), as amended. The Farm Security and Rural Investment Act of 2002 (Pub. L. 107-171), and the regulations at 7 CFR Part 1400, as amended, authorize the collection of the information required by this certification. The information will be used to establish payment eligibility in accordance with the requirements of the law for applicants who are requesting program benefits subject to these provisions. Providing this information is voluntary; however, failure to furnish the requested information will result in a determination of ineligibility for program benefits. This information may be used by and provided to other agencies, IRS, Department of Justice, other State or Federal law enforcement agencies, and in response to orders of a court magistrate, or administrative tribunal. All information provided herein is subject to verification by the Commodity Credit Corporation. As provided in various statutes, failure to provide true and correct information may result in civil suit or criminal prosecution and the assessment of penalties or pursuit of other remedies. PLEASE

RETURN THIS COMPLETED FORM TO YOUR COUNTY FSA OR SERVICE CENTER OFFICE.

3. Individual or Entity's Name and Address (Include Zip Code)

4. Program Year

5. Identification Number (SSN or Tax ID No. last 4 digits)

CERTIFICATION OF AVERAGE ADJUSTED GROSS INCOME: Each individual or entity that requests program benefits directly or indirectly must complete a certification of average adjusted gross income.

By signing this form, I acknowledge that:

all requirements and definitions on Page 3 of this form were reviewed;

the average adjusted gross income is the average of the three years immediately preceding the year specified in Item 4 above;

this certification of average adjusted gross income is true and correct unless changes or revisions are submitted;

it is my responsibility to timely notify Farm Service Agency (FSA) in writing of any changes in the farming, ranching or forestry operation, or financial status that may affect this certification;

evidence such as tax records, certified public accountant's certification, or other documentation may be required to validate this certification; that the CRP contract(s) in Item 2 above was approved between May 13, 2002 and September 30, 2008, inclusive;

that the provisions of the regulations at 7 CFR Part 1400 governing Average Adjusted Gross Income in effect on September 30, 2008 apply.

6. Type of Operation (Check One)

Individual (Complete Item 7)

Corporation (Complete Item 9)

Tax-Exempt Organization (Complete Item 11)

Trust or Estate (Complete Item 8)

Limited Partnership, Limited Liability Company, Limited Liability Partnership or Similar Entity (Complete Item 10)

7.Individual For individuals that file the IRS Form 1040, specific lines on the form represent the adjusted gross income and the income from farming, ranching or forestry operations. The income from farming, ranching or forestry is derived from the Schedule F, IRS Form 4835 or comparable form.

A. The average of the adjusted gross income, as specified on the IRS Form 1040 (or similar item on IRS Forms for

YES

 

NO

individuals) for the applicable 3 years, was $2.5 million or less.

 

 

 

 

If "NO", proceed to Item 7B.

B. The average of the amount reported to be from farming, ranching, or forestry operations on the IRS Form 1040 (or

YES

 

NO

 

similar on Form 1040A or 1040EZ) for the applicable years, was at least 75 percent of the amount represented as

 

adjusted gross income on the Form 1040 (or comparable amount on Form 1040A or 1040EZ).

 

 

 

C. Signature (By)

D. Title/Relationship of the Individual Signing in Representative Capacity

E.Date (MM-DD-YYYY)

The U.S. Department of Agriculture (USDA) prohibits discrimination in all its programs and activities on the basis of race, color, national origin, age, disability, and where applicable, sex, marital status, familial status, parental status, religion, sexual orientation, genetic information, political beliefs, reprisal, or because all or part of an individual's income is derived from any public assistance program. (Not all prohibited bases apply to all programs.) Persons with disabilities who require alternative means for communication of program information (Braille, large print, audiotape, etc.) should contact USDA's TARGET Center at (202) 720-2600 (voice and TDD). To file a complaint of discrimination, write to USDA, Director, Office of Civil Rights, 1400 Independence Avenue, S.W., Washington, D.C. 20250-9410, or call (800) 795-3272 (voice) or (202) 720-6382 (TDD). USDA is an equal opportunity provider and employer.

CCC-526C (12-17-08)

Page 2 of 3

CERTIFICATION OF AVERAGE ADJUSTED GROSS INCOME (CONTINUATION)

8.Trust or Estate For a trust or estate, the adjusted gross income is the total income and charitable contributions reported to IRS on the IRS Form 1041, or comparable forms. The income for farming, ranching and forestry is derived from the Schedule F, IRS Form 4835 or comparable form.

A. The average of the adjusted gross income as defined above, and reported to the IRS for the applicable 3 years, was

YES

$2.5 million or less.

 

If "NO", proceed to Item 8B.

 

NO

B. The average of the amount represented to be from farming, ranching, or forestry operations as reported to the IRS

YES

 

NO

for the applicable years, was at least 75 percent of the amount used for Item 8A above.

 

 

 

C. Signature (By)

D. Title/Relationship of the Individual Signing in Representative Capacity

E.Date (MM-DD-YYYY)

9.Corporation For a corporation, the adjusted gross income is the total of the final taxable income and any charitable contributions reported to the IRS on Form 1120, or comparable forms. The income from farming, ranching and forestry is derived from the Schedule F, IRS Form 4835 or comparable form.

A.The average of the adjusted gross income as defined above and reported to the IRS for the applicable 3 years, was $2.5 million or less.

If "NO", proceed to Item 9B.

B.The average of the amount represented to be from farming, ranching, or forestry operations as reported to the IRS for the applicable years, was at least 75 percent of the amount used for Item 9A above.

YES

 

NO

 

 

 

 

 

 

 

 

 

 

YES

 

NO

 

 

 

C. Signature (By)

D. Title/Relationship of the Individual Signing in Representative Capacity

E.Date (MM-DD-YYYY)

10.Limited Partnership (LP), Limited Liability Company (LLC), Limited Liability Partnership (LLP) or Similar Entity For an LP, LLC or LLP, the adjusted gross income is the total income from trade or business activities plus guaranteed payments to the members as reported to the IRS. The income from farming, ranching and forestry is derived from the Schedule F, IRS Form 4835 or comparable form.

A.The average of the adjusted gross income as defined above and reported to the IRS for the applicable 3 years, was $2.5 million or less.

If "NO", proceed to Item 10B.

B.The average of the amount represented to be from farming, ranching, or forestry operations as reported to the IRS for the applicable years, was at least 75 percent of the amount used for Item 10A above.

YES

 

NO

YES

 

 

NO

C. Signature (By)

D. Title/Relationship of the Individual Signing in Representative Capacity

E.Date (MM-DD-YYYY)

11.Tax-exempt Organization For a tax-exempt organization, the adjusted gross income is the unrelated business taxable income excluding any income from non-commercial activities as reported to the IRS. The income from farming, ranching and forestry would be derived from the Schedule F, or IRS Form 4835 or comparable form.

A.The average of the adjusted gross income as defined above and reported to the IRS for the applicable 3 years, was $2.5 million or less.

If "NO", proceed to Item 11B.

B.The average of the amount represented to be from farming, ranching or forestry interests as reported to the IRS for the applicable years, was at least 75 percent of the amount used for Item 11A above.

YES

 

NO

YES NO

C. Signature (By)

D. Title/Relationship of the Individual Signing in Representative Capacity E. Date (MM-DD-YYYY)

CCC-526C (12-17-08)

Page 3 of 3

AVERAGE ADJUSTED GROSS INCOME

The Farm Security and Rural Investment Act of 2002 included average adjusted gross income as a payment eligibility requirement. Any individual or entity requesting certain program payments will be subject to this provision. Any individual or entity that is determined to have an average adjusted gross income, as defined, that is less than 75 percent from farming, ranching or forestry operations and that exceeds $2.5 million will be ineligible for any covered benefit during the applicable year.

DEFINITIONS AND OTHER INFORMATION

Average Adjusted Gross Income means the average of the adjusted gross income or comparable measure of the individual or entity over the preceding 3 tax years. For instance, if 2003 program benefits are requested, the tax years for average adjusted gross income determination would be 2002, 2001 and 2000.

Entity means a corporation, joint stock company, association, limited partnership, charitable organization, or similar entity, including any such entity or organization participating in the operation as a partner in a general partnership, a participant in a joint venture, a grantor in a revocable trust, or as a participant in a similar entity, as determined by the Secretary.

The manner in which the Adjusted Gross Income can be determined for an entity can be found in the regulations at 7 CFR Part 1400.

Commensurate Reduction means that any covered benefit issued to an entity, general partnership, or joint venture shall be reduced by an amount that is commensurate with the direct or indirect ownership interest the entity, general partnership, or joint venture of each individual who does not comply with the adjusted gross revenue requirement.

Certification of Compliance means that an individual or entity shall provide either a certification by a certified public accountant that the average adjusted gross income does not exceed the requirement; or provide information and documentation regarding the adjusted gross income through other procedures established by the Secretary.

Income from farming, ranching or forestry means income derived from producing crops, livestock, or unfinished raw forestry products.

Special Rules for Certain Individual and Entities are applicable to those entities that are not required to file a tax return, and individuals and entities that did not have taxable income in one or more tax years used to determine the 3-year average. Please consult with personnel at your local FSA office or service center for more information.

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Filling out this document generally requires care for details. Make sure that each blank field is filled in properly.

1. You will need to fill out the form ccc 855 usda properly, hence pay close attention while filling out the areas containing all of these blanks:

Guidelines on how to fill in lease form ccc 855 part 1

2. Now that this array of fields is finished, you're ready to add the required specifics in Type of Operation Check One, Individual Complete Item, Corporation Complete Item, TaxExempt Organization Complete, Trust or Estate Complete Item, Limited Partnership Limited, Individual For individuals that, A The average of the adjusted, YES, If NO proceed to Item B, B The average of the amount, YES, C Signature By, D TitleRelationship of the, and E Date MMDDYYYY in order to progress further.

Completing segment 2 of lease form ccc 855

3. In this particular step, examine Trust or Estate For a trust or, A The average of the adjusted, YES, If NO proceed to Item B, B The average of the amount, YES, C Signature By, D TitleRelationship of the, E Date MMDDYYYY, Corporation For a corporation the, A The average of the adjusted, YES, If NO proceed to Item B, B The average of the amount, and YES. Each of these need to be filled in with utmost accuracy.

lease form ccc 855 completion process clarified (part 3)

4. This next section requires some additional information. Ensure you complete all the necessary fields - Limited Partnership LP Limited, A The average of the adjusted, YES, If NO proceed to Item B, B The average of the amount, YES, C Signature By, D TitleRelationship of the, E Date MMDDYYYY, Taxexempt Organization For a, A The average of the adjusted, YES, If NO proceed to Item B, B The average of the amount, and YES - to proceed further in your process!

YES, A The average of the adjusted, and Limited Partnership LP Limited of lease form ccc 855

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Filling out section 5 of lease form ccc 855

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