The IRS has updated the 1026C form, which is now available on their website. The purpose of this form is to request an extension of time to file Form 1026, which is a notification of the formation of a new entity. This update includes revisions made in response to the Tax Cuts and Jobs Act, which was passed in December 2017. There are several changes that taxpayers should be aware of, so be sure to read through all the updates before filing your extension request. Failure to do so may result in delays or even denial of your request. For more information on these changes, visit the IRS website or consult with a tax professional.
| Question | Answer |
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| Form Name | Form Ad 1026C |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | OMB, 12B, form 1026, fsa forms 1026 |
This form is available electronically. |
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Form Approved – OMB No. |
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U.S. DEPARTMENT OF AGRICULTURE |
1A. |
STATE NAME |
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Farm Service Agency |
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LANDLORD OR LANDOWNER EXEMPTION REQUEST |
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1B. |
COUNTY NAME |
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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 |
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form is 7 CFR Part 12, the Commodity Credit Corporation Charter Act (15 U.S.C. 714 et seq.), and the Food, Conservation, and Energy Act of 2008 (Pub. L. |
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The information will be used to process a landlord or landowner request to receive an exemption for highly erodible land and/or wetland conservation provisions under USDA programs. The information collected on the 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
According to the Paperwork Reduction Act of 1995, an agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid OMB control number. The valid OMB control number for this information collection is
PART A – PRODUCER’S INFORMATION
2.NAME AND ADDRESS OF LANDLORD OR LANDOWNER (Including Zip Code)
3. TELEPHONE NO. (Area Code)
4.IDENTIFICATION NUMBER (Last 4 Digits)
5A. FARM NUMBER
5B. TRACT NUMBER
6. CROP YEAR
7. CROPLAND ACRES
PART B - LANDLORD OR LANDOWNER CERTIFICATION
8.I hereby certify that the following information is correct for the farm and tract(s) listed in items 5A and 5B for the crop year entered in item 6:
(a)Production of an agricultural commodity on highly erodible land or on converted wetland in violation of the highly erodible land and wetland conservation provisions of the Food Security Act of 1985 as amended is NOT required under the terms of an agreement between myself and the tenant or sharecropper.
(b)I did not consent to any activities by the tenant or sharecropper to violate the highly erodible land and wetland conservation provisions of the Food Security Act of 1985 as amended.
9A. SIGNATURE OF LANDLORD
9B. DATE
PART C – TO BE COMPLETED BY COC
10. Based on the producer certification and available information, the COC determined that:
A. The landlord exemption shall NOT apply.
B. The landlord exemption shall apply. (List all land on which the producer will be ineligible for benefits. Determine according to the table in Part D.)
11. Describe the reasons for the COC determination. (Attach another sheet, if necessary.)
12A. SIGNATURE OF COC
12B. DATE
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Page 2 of 2 |
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PART D – RULES FOR APPLYING LANDLORD INELIGIBILITY |
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13. If item 10B is checked, use this table to determine land on which the landlord will be ineligible for benefits. |
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IF the producer's status |
AND if the crop |
THEN the landlord or landowner shall be ... |
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on the violating farm is ... |
planted on the land |
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with the violation ... |
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landlord, who is not the |
is cash rented, and not |
ineligible for USDA benefits on lands and warehouses where the landlord |
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operator |
shared by the landlord |
and violating operator, tenant or sharecropper, or the affiliates are involved. |
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NOTE: |
The landlord could be eligible for USDA benefits on the |
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farm where the violation occurred, if the landlord is share |
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renting a part of the farm with another tenant or |
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sharecropper. |
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is shared by the landlord |
ineligible for USDA benefits on any land and warehouses where the landlord |
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and violating operator, tenant or sharecropper, or their affiliates are involved. |
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eligible for USDA benefits on other land or warehouses where the violating |
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operator, tenant or sharecropper, or their affiliates are not involved. |
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landlord and also |
is shared by the landlord |
ineligible for all USDA benefits. |
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operator |
and operator |
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is cash rented, and not |
ineligible for USDA benefits on: |
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shared by the landlord and |
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operator |
the farm where the violation occurred |
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any other land and warehouses where the landlord |
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involved with: |
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the violating tenant or sharecropper |
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affiliates of the violating tenant or sharecropper. |
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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)