Form FSA-510 is the one-page request agricultural producers file with the Farm Service Agency to lift the $125,000 payment cap on certain federal disaster assistance programs. With a completed form on file, qualifying producers can receive up to $250,000 per program year for non-specialty crops and up to $900,000 for specialty and high-value crops under the Emergency Relief Program. Without it, you are capped at $125,000 per person or legal entity.1Farm Service Agency. Emergency Relief Program
Do You Meet the 75 Percent Income Test
The exception turns on a single financial threshold: at least 75 percent of your average adjusted gross income over three tax years must come from farming, ranching, or forestry.2U.S. Department of Agriculture Farm Service Agency. USDA Form FSA-510 – Request for an Exception to the $125,000 Payment Limitation for Certain Programs The three years used are the three taxable years before the most recently completed tax year. If you are requesting 2026 benefits, the calculation pulls from your 2022, 2023, and 2024 returns.
Do not average each year’s percentage on its own. Add your total AGI across the three years, add your total farm income across the same three years, and divide farm income by total AGI. That combined percentage has to reach 75 percent.3USDA. CCC-942 Certification of Income from Farming, Ranching, and Forestry Operations
Farm income is defined broadly. It includes crop and livestock sales, crop insurance indemnities, catastrophic risk protection payments, farm-based renewable energy revenue, rental income from farmland or farm equipment, proceeds from selling farmland or water rights, and anything you report on Schedule F. Starting with program year 2020, wages or dividends from a closely held corporation or a family-member-only legal entity also count, provided more than 50 percent of that entity’s gross receipts come from farming, ranching, or forestry.3USDA. CCC-942 Certification of Income from Farming, Ranching, and Forestry Operations
Filling Out the Form
You can download FSA-510 from the FSA website or pick up a copy at your local USDA Service Center.2U.S. Department of Agriculture Farm Service Agency. USDA Form FSA-510 – Request for an Exception to the $125,000 Payment Limitation for Certain Programs The current version carries an OMB expiration of October 31, 2027. It is a single page with eleven numbered items.
- Item 1: Name and address of the FSA county office or USDA Service Center where you are filing.
- Item 2: Your full legal name and mailing address, or the legal entity’s name and address.
- Item 3: Taxpayer Identification Number. Use your Social Security Number if you are an individual, or the Employer Identification Number for a legal entity.
- Item 4A: The program year for which you are requesting benefits.
- Items 4B and 4C: Checkboxes confirming that you or the legal entity meet the payment limitation exception conditions.
- Item 5: Signature. An authorized representative signs for a legal entity.
- Item 6: Your title or relationship to the entity, if signing in a representative capacity.
- Item 7: Signature date.
Items 8 through 11 belong to the certifying professional. Leave them blank until your CPA or attorney is ready to sign.
Getting the CPA or Attorney Certification
The form cannot go in without a certification from a licensed certified public accountant or a licensed attorney. The professional signs Item 8, then fills in their title (Item 9), state and license number (Item 10), and the date (Item 11). By signing, the CPA or attorney certifies that you clear the 75 percent farm income threshold for the applicable three-year window.4Farm Service Agency. FSA-510
Before the appointment, pull the tax returns or IRS transcripts for all three applicable years. The certifier needs to see your Schedule F, your total AGI figures, and any other documentation of income from farming, ranching, or forestry. If your regular tax preparer is a CPA, the certification usually moves faster because your records are already on file.
Where and When to Submit
Return the completed form to the FSA county office or USDA Service Center listed in Item 1.4Farm Service Agency. FSA-510 You can find your local office through the USDA Service Center Locator at farmers.gov.5Farmers.gov. Find Your Local USDA Service Center Drop it off in person or mail it. The form itself does not mention electronic submission, so ask your county office before relying on fax or email.
Keep a photocopy of the signed form and proof of delivery. If mailing, certified mail or a tracked delivery service protects you. Timing matters. If you file after your ERP payment has already been issued but before FSA’s announced deadline, the agency will process the form and issue the additional amount owed.1Farm Service Agency. Emergency Relief Program File late and the money stays with the government.
Once the county office receives the form, staff review it for completeness, check the certification, and update your eligibility file to reflect the higher payment limit. Processing takes at least several weeks depending on the disaster caseload. If a document is missing or a field is unclear, expect a call or letter asking for a correction.
Extra Steps for Legal Entities
If the applicant is a legal entity such as an LLC, corporation, or trust, every member with a direct or indirect ownership interest must also file their own FSA-510 and provide the required certification. One form for the entity is not enough.1Farm Service Agency. Emergency Relief Program
If a member skips the form or fails the 75 percent test, FSA reduces the entity’s payment by that member’s attributed share. Ownership is tracked through up to four levels, so indirect interests count. Each legal entity receiving payments must also report the name and Social Security number of every person holding a direct or indirect interest.6Farm Service Agency. Payment Limitations
If Your Request Is Denied
A denial from the county office can be appealed to the USDA National Appeals Division. You have 30 calendar days from the date you receive the adverse decision to file the appeal.7USDA. How to File a NAD Appeal If FSA simply fails to act on the request, the 30-day clock starts when you knew or reasonably should have known about the inaction.
Penalties for a False Certification
The income certification carries real legal weight. Knowingly making a false statement on a matter within the jurisdiction of a federal agency can bring a fine, imprisonment for up to five years, or both.8Office of the Law Revision Counsel. 18 U.S. Code 1001 – Statements or Entries Generally That exposure runs to both the producer who signs and the CPA or attorney who certifies. On top of the criminal risk, a false certification will strip the payment exception and trigger repayment of any excess already received.