Ccc 931 Form PDF Details

The Ccc 931 form is a document that is used to request information from the Social Security Administration (SSA). The form can be used by individuals who are applying for benefits, or by authorized representatives who need to verify or update information. The Ccc 931 form must be completed and submitted to the SSA in order to request any type of information. There are several different types of information that can be requested on the form, including: copies of earnings statements, proof of age, an explanation of work credits, and more.

QuestionAnswer
Form NameCcc 931 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesadjusted legal usda, department agriculture 931, 931 12 11 online, this ccc 931 form

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CCC-931 U.S. DEPARTMENT OF AGRICULTURE

(12-07-11)

Commodity Credit Corporation

 

AVERAGE ADJUSTED GROSS INCOME (AGI) CERTIFICATION AND CONSENT TO DISCLOSURE OF TAX INFORMATION

1. Return completed form to:

(Name and address of FSA county office or USDA Service Center)

NOTE: The following statement is made in accordance with the Privacy Act of 1974 (5 USC 552a - as amended). The authority for requesting the information identified on this form is 7 CFR Part 1400, the Commodity Credit Corporation Charter Act (15 U.S.C. 714 et. seq.), and the Food, Conservation, and Energy Act of 2008 (Pub. L. 110-246). The information will be used to determine eligibility for program benefits. The information collected on this form may be disclosed to other Federal, State, Local government agencies, Tribal agencies, and nongovernmental entities that have been authorized access to the information by statute or regulation and/or as described in applicable Routine Uses identified in the System of Records Notice for USDA/FSA-2, Farm Records File (Automated). Providing the requested information is voluntary. However, failure to furnish the requested information will result in a determination of ineligibility for program benefits. This information collection is exempted from the Paperwork Reduction Act, as it is required for the administration of the Food, Conservation, and Energy Act of 2008 (Pub. L. 110-246, Title I,

Subtitle F – Administration). The provisions of appropriate criminal and civil fraud, privacy, and other statutes may be applicable to the information provided. PLEASE RETURN COMPLETED

FORM TO FSA AT THE ABOVE ADDRESS.

2. Name and Address of Individual or Legal Entity (Including Zip Code)

3.Taxpayer Identification Number (TIN) (Social Security Number for Individual; or Employer Identification Number for Legal Entity)

(Enter the same name and address as used for the tax return specified in Part B.)

PART A – CERTIFICATION OF AVERAGE ADJUSTED GROSS INCOME

4. Select the program year for payment eligibility (Check only one)

A.

B.

2009

2010

The 3-year period for calculation of the average AGI will be the taxable years of 2007, 2006 and 2005.

The 3-year period for calculation of the average AGI will be the taxable years of 2008, 2007 and 2006.

C.

D.

2011

2012

The 3-year period for calculation of the average AGI will be the taxable years of 2009, 2008 and 2007.

The 3-year period for calculation of the average AGI will be the taxable years of 2010, 2009 and 2008.

5.I certify that the average adjusted gross income (both farm and nonfarm income) of the individual or legal entity in Item 2 (for the year selected in Item 4) was:

A.

Less than (or equal to) $1,000,000

B.

More than $1,000,000

6.Of the average adjusted gross income (both farm and nonfarm income) of the individual or legal entity in Item 2 (for the year selected in Item 4), was at least 66.66 percent from farming, ranching or forestry operations?

A.

YES

B.

NO

NOTE: If at least 66.66 percent of the average adjusted gross income of the individual or legal entity is derived from farming, ranching or forestry operation, then income from the sale of farm equipment or production inputs and services to farmers, ranchers and foresters must be included as farm income.

7. I certify that the average adjusted gross farm income of the individual or legal entity in Item 2 (for the program year selected in Item 4) was:

A.

Less than (or equal to) $750,000

B.

More than $750,000

8.I certify that the average adjusted gross nonfarm income of the individual or legal entity in Item 2 (for the program year selected in Item 4) was:

A.

Less than (or equal to) $500,000 B.

More than $500,000 but less than (or equal to) $1,000,000 C.

More than $1,000,000

PART B – CONSENT TO DISCLOSURE OF TAX INFORMATION

Pursuant to 26 U.S.C. §6103, I hereby authorize the Internal Revenue Service (IRS) to review the following items of “return information” (as defined in 26 U.S.C. §6103(b)(2)) from the returns (as specified below) of the individual or legal entity identified in Item 2 for the taxable years indicated in Item 4:

Form 1040 and 1040NR filers; farm income or loss; adjusted gross income

Form 1120, 1120A, 1120C filers: charitable contributions, taxable income

Form 1041 filers; farm income or loss, charitable contributions, income

 

distribution deductions, exemptions, adjusted total income; total income

Form 1120S filers: ordinary business income

Form 1065 filers; guaranteed payments to partners, ordinary business income

Form 990T: unrelated business taxable income

I understand the IRS will review these items of return information in order to perform calculations, the results of which I authorize to be disclosed to officers and employees of the United States Department of Agriculture (USDA) for use in determining the individuals or legal entitys eligibility for specified payments for various commodity and conservation programs. The calculations performed by the IRS use a methodology prescribed by the USDA. In addition, I am aware that the USDA may use the information received for compliance purposes related to this eligibility determination, including referrals to the Department of Justice.

Specially, the IRS will disclose to the USDA the individuals or legal entitys name and TIN, and inform the USDA if, pursuant to its calculations, the average Adjusted Gross Income (AGI) is above or below eligibility requirements as prescribed by the Food, Conservation and Energy Act of 2008. The IRS will also disclose to the USDA the type of return from which the information used for the calculations was obtained.

If the IRS is unable to locate a return that matches the taxpayer identity information provided above, or if IRS records indicate that the specified return has not been filed, for any of the taxable years indicated, the IRS may disclose that it was unable to locate a return, or that a return was not filed, for those years, whichever is applicable.

An approved Power of Attorney (Form FSA-211) on file with USDA cannot be used as evidence of signature authority when completing this form. By signing this form:

-I acknowledge that I have read and reviewed all definitions and requirements on Page 2 of this form;

-I certify that all information contained within this certification is true and correct; and is consistent with the tax returns filed with the IRS;

-I agree to authorize CCC to obtain tax data from the IRS for AGI compliance verification purposes by filing this form;

-I am aware that without this consent to disclosure, the returns and return information of the individual or legal entity identified in Item 2 are confidential and are protected by law under the Internal Revenue Code;

-I certify that I am authorized under applicable state law to execute this consent on behalf of the legal entity identified in Item 2 (for legal entity only).

9. Signature (By)

10.Title/Relationship of the Individual if Signing in a Representative Capacity for a legal entity

11.Date (MM-DD-YYYY)

The U.S. Department of Agriculture (USDA) prohibits discrimination in all of 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, political beliefs, genetic information, 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, Assistant Secretary for Civil Rights, Office of the Assistant Secretary for Civil Rights, 1400 Independence Avenue, S.W., Stop 9410, Washington, DC 20250-9410, or call toll-free at (866) 632-9992 (English) or (800) 877-8339 (TDD) or (866) 377-8642 (English Federal-relay) or (800) 845-6136 (Spanish Federal-relay). USDA is an equal opportunity provider and employer.

CCC-931 (12-07-11)

Page 2 of 2

GENERAL INFORMATION ON AVERAGE ADJUSTED GROSS INCOME – PART A

Individuals or legal entities that receive benefits under most commodity and conservation programs administered by CCC cannot have incomes that exceed certain limits set by law. For entities, both the entity itself, and its members cannot exceed the income limitations. If a member, whether an individual or an entity, of an entity exceeds the limitations, payments to that entity will be commensurately reduced according to that members direct or indirect ownership share in the entity. (All members of the entity must also submit this form to verify income limitations are met.)

Adjusted Gross Income is the individuals or legal entitys IRS-reported adjusted gross income consisting of both farm and nonfarm income. A three year average of that income will be computed for the three years of the relevant base period identified on the first page of this form to determine eligibility for the applicable program year. For 2012 only, individuals or legal entities with average adjusted gross income greater than $1 million shall be ineligible for direct payments under the Direct and Counter-cyclical Program

Adjusted Gross Farm Income is the part of the yearly adjusted gross income that is farm income. The amount is computed separately for each year and then averaged. Farm income means income related to the following: production of crops, livestock, fish and aquaculture for food; the feeding and rearing of livestock; products produced or derived from livestock; production of specialty crops and unfinished raw forestry products; processing packing, storing and transporting farm, ranch and forestry commodities including renewable energy; production of farm-based renewable energy; the sale of land used for agriculture; sale of land or sale of easements and development rights to agricultural land, water and hunting rights, and environmental benefits; rental or lease of land or equipment used in farming, ranching, forestry operation; payments and benefits from risk management practices, crop insurance indemnities, catastrophic risk protection plans, conservation program and government farm program payments. Individuals or legal entities with average adjusted gross farm income greater than $750,000 shall be ineligible for direct payments under the Direct and Counter-cyclical Program

Adjusted Gross Nonfarm Income is the difference for the year between the filers adjusted gross income and the filers adjusted gross farm income. The difference is computed separately for each year and then averaged. Individuals or legal entities with average adjusted gross nonfarm income that exceeds $500,000 shall be ineligible for commodity program payments, price support benefits, disaster assistance programs, and for the Milk Income Loss Compensation Program. Additionally, individuals or legal entities with average adjusted gross nonfarm income exceeding $1 million will be ineligible for new contracts or participation in conservation programs after October 1, 2008, unless at least 66.66% of their total average adjusted gross income (sum of farm and nonfarm income) is generated from activities related to farming.

HOW TO DETERMINE ADJUSTED GROSS INCOME

Individual – Internal Revenue Service (IRS) Form 1040 filers, specific lines on that form represent the adjusted gross income and the income from farming, ranching, or forestry operations.

Trust or Estate – the adjusted gross income is the total income and charitable contributions reported to IRS.

Corporation – the adjusted gross income is the total of the final taxable income and any charitable contributions reported to IRS.

Limited Partnership (LP), Limited Liability Company (LLC), Limited Liability Partnership (LLP) or Similar Entity – the adjusted gross income is the total income from trade or business activities plus guaranteed payments to the members as reported to the IRS.

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.

GENERAL INFORMATION ON CONSENT TO DISCLOSURE OF TAX INFORMATION – PART B

This consent allows IRSs access to, and use of, certain items of return information to perform calculations, using a methodology prescribed by the USDA, that will assist USDA in its verification of a program participants compliance with the adjusted gross income (AGI) limitations necessary for participation in, and receipt of, commodity, conservation, price support or disaster program benefits. This consent also permits the USDA to receive certain items of return information for its eligibility determination.

This consent authorizes the disclosure of these items of return information for only the time period specified. Each item of information requested on this form is needed for the IRS to (1) locate, and verify, your tax information; (2) perform the requisite Average AGI calculations; and (3) provide the USDA with the legal entitys name and Taxpayer Identification Number (TIN), the type of return from which the specified items were located for use in the calculation, and whether or not the average AGI is above or below eligibility requirements. The IRS will not provide the USDA with any of the items specified on this consent form that it uses to perform the calculations or the average AGI figure.

This form can only be signed by the person authorized under state law to sign this consent for the legal entity identified in Item 2. An approved Power of Attorney (Form FSA-211) on file with USDA cannot be used as evidence of signature authority when completing this form.

 

 

 

INSTRUCTIONS FOR COMPLETION OF CCC-931

 

 

 

 

 

Item No./Field name

 

Instruction

 

 

 

 

1.

Return Completed Form To

 

Enter the name and address of the FSA county office or USDA service center where the completed CCC-931 will be

 

submitted.

 

 

 

 

 

 

 

2.

Person or Legal Entity’s

 

Enter the persons or legal entitys name and address for commodity, conservation, price support, or disaster program

 

Name and Address

 

benefits. Enter the name and address as it appeared on the IRS tax returns filed for the taxable years specified in Item 4.

 

 

 

 

3.

Taxpayer Identification

 

In the format provided, enter the complete taxpayer identification number of the person or legal entity identified in Item 2.

 

Number

 

This will be either a Social Security Number or Taxpayer Identification Number.

 

 

 

 

 

 

 

Select the year for which program benefits are being requested. The selection indicates the 3-year period used for the

4.

Program Year

 

determination of the average adjusted gross income for payment eligibility and the years for which this consent allows

 

 

 

access to tax information.

 

 

 

 

5.

Average Adjusted Gross

 

Select the box next to the response that describes the average adjusted gross income for the applicable 3-year period for

 

Income

 

the program year selected in Item 4. Select only one response.

 

 

 

 

6.

Average Adjusted Gross

 

Select the appropriate response to indicate whether or not at least 66.66 percent of the average adjusted gross income

 

 

 

Income from Farming,

 

was derived from farming, ranching, or forestry operations during the applicable 3-year period selected in Item 4.

 

Ranching or Forestry

 

Select “YES” or “NO” as applicable.

7.

Average Adjusted Gross

 

Select the box next to the response that describes the average adjusted gross farm income for the applicable 3-year

 

Farm Income

 

period for the program year selected in Item 4. Select only one response.

 

 

 

 

8.

Average Adjusted Gross

 

Select the box next to the response that describes the average adjusted gross nonfarm income for the applicable

 

Nonfarm Income

 

3-year period for the program year selected in Item 4. Select only one response.

 

 

 

 

9.

Signature

 

Read the acknowledgments, responsibilities and authorizations, before affixing your signature.

 

 

 

 

10.

Title/Relationship

 

Enter title or relationship to the legal entity identified in Item 2.

 

 

 

 

11.

Date

 

Enter the signature date in month, day and year.

 

This form must be returned to FSA within 90 days of the signature date for the consent to be valid.

 

 

 

 

 

 

 

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