Stack of 100 dollar billsQuestions are abounding about the basis for the second round of the Coronavirus Food Assistance Program (CFAP) payments. In reporting sales for the 2019 crop year, some growers are using sales data from their IRS Schedule F form, the one that reports taxable income for “farming or agricultural activities.” Others are reporting sales income from net checks received. So which is correct? The answer at this point is “either.” It all depends on what is accepted by your local FSA office, the administrator of CFAP#2 payments. Two things are sure: you had to have reported sales for 2019 to be eligible for the payments, and crop insurance payments don’t count as revenue even if they were reported on a Schedule F. Start the process by connecting with your local FSA officials, one ag CPA recommends. See more here.