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[Archived] Pandemic Assistance Revenue Program

The Pandemic Assistance Revenue Program (PARP) assisted eligible producers of agricultural commodities who experienced revenue decreases in calendar year 2020 compared to 2018 or 2019 due to the COVID-19 pandemic. PARP helped address gaps in previous pandemic assistance, which was targeted at price loss or lack of market access, rather than overall revenue losses.  

[This page has been archived.] The Pandemic Assistance Revenue Program application period closed July 14, 2023. On December 13, 2023, USDA announced that it would begin issuing PARP payments.

How the Pandemic Assistance Revenue Program Works

PARP provides financial assistance for producers who suffered at least a 15% decrease in allowable gross revenue for the 2020 calendar year, as compared to 2018 or 2019.

Previous programs under USDA’s Pandemic Assistance for Producers initiative targeted specific loss aspects, such as price loss. To address gaps in assistance, PARP targets overall revenue losses and supports producers of certain commodities that were not previously eligible for pandemic assistance. Producers who participated in previous USDA pandemic assistance programs may receive additional assistance through PARP if they exhibit a revenue loss after factoring in other payments.

How PARP Payments are Made

PARP payments will be made on a whole-farm basis, not commodity-by-commodity. To be eligible for PARP, an agricultural producer must have been in the business of farming during at least part of the 2020 calendar year and must have experienced a 15 percent decrease in allowable gross revenue in 2020, as compared to either:

  • The 2018 or 2019 calendar year, as elected by the producer, if they received allowable gross revenue during the 2018 or 2019 calendar years, or
  • The producer’s expected 2020 calendar year allowable gross revenue, if the producer had no allowable gross revenue in 2018 or 2019.

FSA will use revenue from 2018, 2019, or 2020 as shown above, minus the producer’s 2020 allowable gross revenue, multiplied by a payment factor, to calculate PARP payments. Payment factors will be:

  • 90 percent for producers who meet the definition of beginning farmer or rancher, limited resource farmer or rancher, socially disadvantaged farmer or rancher, or veteran farmer or rancher.
  • 80 percent for all other producers.

PARP Payment Calculations

FSA will then subtract any pandemic assistance received by producers under the Coronavirus Food Assistance Program (CFAP 1 and CFAP 2), the Pandemic Livestock Indemnity Program (PLIP), the Spot Market Hog Pandemic Program (SMHPP), and 2020 Emergency Relief Program (ERP) payments to calculate PARP payments.

You may calculate your expected PARP payment using the following equation: 

Expected PARP Payment = [(Allowable Gross Revenue from either 2018 or 2019 - Allowable Gross Revenue from 2020) X Either 80% or 90% Payment Factor] - Any CFAP 1 and 2, PLIP, SMHPP, and 2020 ERP Payments

PARP payments will be issued after the application period ends on July 14, 2023. Payments are subject to a per person and legal entity payment limitation of $125,000. USDA may factor the payments or reduce the maximum payment limitation if the total calculated payments exceed the available funding.

PARP is funded through the Consolidated Appropriations Act of 2021.

Program Eligibility

Producers may be eligible for assistance through PARP for a range of agricultural commodities and allowable gross revenue sources.

Eligible and Ineligible Commodities

For PARP, eligible agricultural commodities include crops, aquaculture, livestock, livestock byproducts, or other animals or animal byproducts that are produced as part of a farming operation and are intended to be commercially marketed. This includes only commodities produced in the United States or those produced outside the United States by a producer located in the United States and marketed inside the United States.

The following commodities are not eligible for PARP:

  • Wild free-roaming animals.
  • Horses and other animals used or intended to be used for racing or wagering.
  • Aquatic species that do not meet the definition of aquaculture.
  • Cannabis sativa L. and any part of that plant that does not meet the definition of hemp.
  • Timber.

Allowable Gross Revenue

Allowable gross revenue for PARP includes revenue from:

  • Sales of agricultural commodities produced by the applicant, including the portion of sales resulting from value added through post-production activities.
  • Sales of agricultural commodities an applicant purchased for resale, less the cost or other basis of such commodities.
  • The taxable amount of cooperative distributions directly related to the sale of the agricultural commodities produced by the applicant.
  • Benefits under certain federal agricultural programs and disaster programs. This excludes conservation programs, the Coronavirus Food Assistance Program 1 (CFAP 1) and Coronavirus Food Assistance Program 2 (CFAP 2), the Pandemic Livestock Indemnity Program (PLIP), the Spot Market Hog Pandemic Program (SMHPP), and 2020 Emergency Relief Program (ERP) payments.
  • Commodity Credit Corporation (CCC) loans reported under election if treated as income and reported to the Internal Revenue Service (IRS).
  • Crop insurance proceeds.
  • Payments issued through grant agreements with FSA for losses of agricultural commodities.
  • Grants through the National Oceanic and Atmospheric Administration (NOAA) and state program funds providing direct payments for the loss of agricultural commodities or the loss of revenue from agricultural commodities.
  • Revenue from raised breeding livestock.
  • Revenue earned as a cattle feeder operation.
  • Other revenue directly related to the production of agricultural commodities that IRS requires the applicant to report as income.
  • Pandemic Market Volatility Assistance Program (PMVAP) benefits received shall be included for 2020 “allowable gross revenue” purposes, regardless of the calendar year in which the payment was received. 

Please reference the Pandemic Assistance Programs Rule for additional information about allowable gross revenue for PARP.

 

Additional Eligibility Requirements for PARP 

To be eligible for PARP, you must:

  • Have been in the business of farming during at least part of the 2020 calendar year and had a 15 percent decrease in allowable gross revenue for the 2020 calendar year as compared to:
      • The 2018 or 2019 calendar year, as elected by the producer, if they received allowable gross revenue during the 2018 or 2019 calendar years, or
      • The producers’ expected 2020 calendar year allowable gross revenue if the producer had no allowable gross revenue in 2018 or 2019.
  • Be a citizen of the United States, a resident alien, a partnership or organization structure organized under state law, an Indian Tribe or Tribal organization, or an eligible foreign person or foreign entity. All associated eligibility requirements are detailed in the Pandemic Assistance Programs Rule published on Jan 9, 2023. Please note that United States federal, state, and local governments – including public schools – are not eligible for PARP.
  • Have an average adjusted gross income (AGI) of less than $900,000 for tax years 2016, 2017, and 2018. A person or legal entity whose average AGI for 2016, 2017, and 2018 exceeds $900,000, but whose 2020 AGI is $900,000 or less, must submit form FSA-1123 and provide a certification from a licensed CPA or attorney affirming the person’s or legal entity’s 2020 AGI is not more than $900,000 to be eligible for a PARP payment. With respect to joint ventures and general partnerships, this AGI provision will be applied to each member of the joint venture and general partnership. If a producer fails to provide an FSA-1123, the eligible producer’s payment will be reduced by the portion of a payment attributed to a member who exceeds the $900,000 AGI limitation or is otherwise ineligible for payment. 
  • Comply with provisions of the “Highly Erodible Land and Wetland Conservation” regulations, often called the conservation compliance provisions. These will be addressed via form AD-1026 during the application process.
  • Not have a controlled substance violation.
  • Submit a complete PARP application form (FSA-1122) and provide all required documentation. The below section details documents required to apply for PARP.

Apply for the Pandemic Assistance Revenue Program


Electronic signatures are required for all PARP applications. You can electronically sign from home via a OneSpan email document sent from the FSA office or electronically sign in person at the FSA office. Work with your local FSA office to make electronic signing arrangements.


The PARP deadline has been extended to July 14, 2023 from June 2, 2023.

Once signup opens, eligible producers will be able to apply for PARP by working directly with the Farm Service Agency (FSA) office at their local USDA Service Center. Applications will be accepted via mail, fax, hand delivery, or electronic means. 

Alternatively, producers with an eAuthentication account will be able to apply for PARP via our PARP Application Portal. Applications will be completed, electronically signed, and submitted directly to your local USDA Service Center through this online system. Please reference our PARP Application Portal User Guide for additional information, including step-by-step application instructions. Producers interested in creating an eAuthentication account should visit farmers.gov/sign-in to learn more. 

FSA staff will work with you to complete portions of the CCC-902 – Farm Operating Plan – if necessary. Additionally, the following forms will be needed to apply for PARP. Certain forms may already be on file with the FSA office at your local USDA Service Center.

PARP applicants can use the PARP Allowable Gross Revenue Tool to help determine what is considered allowable gross revenue when completing their PARP application.

  • FSA-1122, Application for Pandemic Assistance Revenue Program: Applicants must complete, sign, and submit the PARP application form.
  • FSA-1122A, Continuation Sheet for Pandemic Assistance Revenue Program Adjusted Revenue (If Applicable): This form will be needed by certain applicants.
  • Form AD-2047, Customer Data Worksheet: This form will be filled out for all individuals and legal entities, including entity members, who have not previously provided their personal information to USDA that positively identifies the customer. Existing customers can also use the form to update their customer profile.
  • Form CCC-860, Socially Disadvantaged, Limited Resource, and Beginning and Veteran Farmer or Rancher Certification (If Applicable): Please note that form CCC-860 is not required for producers meeting the definition of Socially Disadvantaged, Limited Resource, or Beginning and Veteran Farmer or Rancher to receive a payment. Failure to submit form CCC-860 will result in an applicant’s payment being calculated using the lower payment rate of 80 percent.
  • CCC-902, Farm Operating Plan: Individual and legal entities will fill out the CCC-902 to facilitate the administration of the payment limitation and eligibility requirements, including providing members’ names and taxpayer identification numbers.
  • Form CCC-941, Average Adjusted Gross Income (AGI) Certification and Consent to Disclosure of Tax Information: This form reports average adjusted gross income for programs where income restrictions apply and is required to be filed by the applicant. The individual or a legal entity applying must provide information on all members, stockholders, or partners at or above the fourth level of ownership in the business structure. This form will be applied for the 2020 program year.
  • Form FSA-1123, Certification of 2020 Adjusted Gross Income (If Applicable): This form will only be needed by certain applicants.
  • AD-1026, Highly Erodible Land Conservation (HELC) and Wetland Conservation (WC) Certification: This form ensures compliance with highly erodible land conservation and wetland conservation requirements.
  • Supporting documentation, as needed. If requested by FSA, an applicant must provide supporting documentation to verify their eligibility and substantiate the information on their PARP application. If any supporting documentation is requested, the documentation must be submitted to FSA within 30 days from the request.

PARP will use revenue information that is readily available from most tax records. FSA encourages producers to have their tax documents from the past few years and supporting materials ready, including:

  • Schedule F (Form 1040); and
  • Profit or Loss from Farming or similar tax documents for calendar years 2018, 2019 and 2020 for PARP.  

Questions About PARP

You are encouraged to contact the FSA office at your local USDA Service Center with any questions about PARP, program eligibility, or the application process. You may also call 877-508-8364 to speak directly with a USDA employee ready to provide one-on-one assistance.

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