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USDA is changing how farm entity structures affect payment eligibility, and the difference between one limit and several can come down to ownership percentages and paperwork. We walk through what qualifies as a pass-through entity, what “actively engaged” really means now, and what you must file before the 2026 deadline.
• how LLCs, S Corps, and partnerships qualify as pass-through entities for payment limits
• Why the old system pushed farms into extra entities and extra tax returns
• how payment limits rise and get indexed to inflation
• Why ownership percentages can reduce the number of effective payment limits
• What changes in the actively engaged in farming test when owners are paid wages or management fees
• where the $900,000 AGI cap still applies and where a 75% gross income test can waive it
• what counts as farm income starting in 2026, including agritourism, direct sales, and equipment gains
• what the new Form 902E reporting means and why September 15, 2026, matters
• why payments ultimately attribute down to individuals and Social Security numbers

FarmCPAReport.com for more.

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