CCC-902E Farm Operating Plan for an Entity

Instructions for CCC-902E

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Instructions for CCC-902E
FARM OPERATING PLAN FOR AN ENTITY
This form is used to collect information about general partnerships, joint ventures, Indian Tribes,
corporations, limited partnerships, limited liability companies, trusts, estates, charitable/taxexempt organizations, public schools, city/county/state-owned entities, or other similar entities
that is used by FSA to determine eligibility for payments.
Submit the original of the completed form in hard copy or facsimile to the appropriate USDA
servicing office.
For general partnerships and joint operations, each member must sign. For all other entities, this
form must be signed by a duly authorized representative of the entity.
Customers who have established electronic access credentials with USDA may electronically
transmit this form to the USDA servicing office, provided that (1) the customer submitting the
form is the only person required to sign the transaction, or (2) the customer has an approved
Power of Attorney (Form FSA-211) on file with USDA to sign for other customers for the program
and type of transaction represented by this form.
Features for transmitting the form electronically are available to those customers with access
credentials only.� To establish online access credentials with USDA, follow the instructions
provided at the USDA eForms web site.

Complete items as indicated.� Related definitions are provided on page 5
of the form to assist in form completion.
Items 1-3
Fld Name / Item
No.
1�2
County and State
3
Program Year

Instruction
Enter the name of the recording county and State for this farming
operation. The recording county most often is the administrative county
for the entity�s or joint operation�s farming operation.
Enter the crop year for which this certification applies.

Part A � Items 1-3 Entity Information
1
Entity�s Name
and Address
2
Tax Identification
Number

Enter the name of the general partnership, joint venture, Indian Tribe,
corporation, limited partnership, limited liability company, trust, estate,
charitable/tax-exempt organization, public school, city/county/stateowned entity, or other similar entity.
Enter the taxpayer identification number of the entity or joint operation
identified in Item 1.
Note:� If the complete taxpayer ID number is already on file with FSA,
only the last 4 digits are required.�

3

Enter the month and year the entity or joint operation was formed.��

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Date the Entity
was Formed

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This is not applicable to public schools, city county or state-owned
entities, or Indian Tribes. �

Part B � Items 1-3 Type of Operation
1
Check appropriate box that defines the type of entity or joint operation
Type of
identified in Part A.� If �Other� is selected, please specify or
Operation�
describe.�
2
Informational Note:� Trust documents for an Irrevocable trust are
Supporting
required to be provided.� Other supporting documentation, such as,
Documentation
articles of incorporation, partnership agreement, and evidence of heirship,
may be required for each type of operation represented, except for public
schools, States, State entities, and counties.
Part C � Items 1-4 Member Information (If additional space is needed for any information in
Part C, complete and attach for CCC-902E Continuation.)

1A - 1F
Members

Enter the following for each member of the entity or joint operation:
A) �Member�s name
B) �Last four (4) digits of member�s social security or tax ID�
������ number
�Note: If the complete ID number is already on file with
FSA,��
����������� only the last 4 digits are required.
C) �Percent share of or interest in the operation
D) �Member�s position in and salary or bonus from the operation
E)�� Member�s family relationship to the first member listed in
1A. If the entity is an estate, show the member�s relationship to
the deceased individual. If the entity is a trust, show the
beneficiary�s relationship to the grantor.
F)�� Check �YES� if the member has signature authority for the
entity identified in Part A.��
������
������ Check �NO� if the member does not have signature
authority for the entity identified in Part A.
Note:� For joint operations, joint ventures and general partnerships,
each member must initial the response in Column F.

2A � 2B
Entity, Name,
Executor/ Grantor

3
Embedded
Entities

If the Entity in Part A is an estate or trust, or if any member in Part C is
an estate or trust, enter the name of estate or trust in Item 2A and enter
the name of the Executor(s), Administrator(s) or Grantor(s) in Item 2B.�
If there is more than one executor, administrator or grantor, provide the
additional information in the space provided or attach additional sheets.�
If any of the members listed in Item 1A is an entity or joint operation,
complete form CCC-901, Member�s Information, and attach a copy.�
Enter a check mark in the box if the CCC-901 has been completed and
attached.
�

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Entity�s Name

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Also complete form CCC-902E for each embedded entity or joint
operation.� Enter a check mark in the box if CCC-902E�s are attached
for members who are entities and joint operations.
Enter the name of the entity or joint operation identified in Part A at the
top of the page.

Part C, Items 4 and 5
4
Minor Members
4A � 4E
Minor Members
or Shareholders

4F (1) � (4)
Separate Status of
Minors �

If none of the members listed in Part C, Item 1, is a minor, check
�N/A� (not applicable), then GO TO Item 5.
If any member listed in Part C, Item 1, is a minor, provide the following
information about that member:
A) Minor�s name
B) Minor�s date of birth
C) Name of the minor�s parent or guardian
D) Address of the parent or guardian
E) Taxpayer ID number of the parent or guardian
����� Note: If the complete taxpayer ID number is already on
file at FSA, only the last 4 digits are required.
1) Check �YES� if any minor listed in Item 4A is a producer on a farm
and the parent or guardian has no interest.�� Check �NO� if the
minor is a producer on a farm and the parent or guardian has an
interest in the farming operation.
2)� Check the box for �YES� if the minor listed in Item 4A maintains
a
���� separate household from the parent or guardian and
personally�
���� carries out all farming activities with respect to the minor�s
own�
���� farming operation, including maintaining separate
accounting.�
���� Check �NO� if the minor does not maintain a separate
household
���� from the parent or guardian and does not personally carry out
all�
���� farming activities with respect to the minor�s own farming
���� operation, including maintaining separate accounting.
3)� Check �YES� if the minor listed in Item 4A, who is represented
by a
����� court-appointed guardian or conservator, live in a household
other
����� than the parents� household(s), and have a vested ownership
in the
����� farm.� Check �NO� if the minor, who is represented by a
court����� appointed guardian or conservator, does not live in a separate

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����� household other than the parents� household(s), and does
not have a
����� vested ownership in the farm.�

5A
Citizenship Status
of Members and
Shareholders

5B
Individual
members or
shareholders who
are aliens�

4) �If �YES� is checked for all Items F1 through F3, write the name
of the
����� minor in the space provided in Item F(4) that has an interest
in the
����� farming operation of the entity or joint operation identified in
Part A.
Check �YES� if all individual members and shareholders in embedded
entities and joint operations listed in Part C are U.S. citizens.�
GO TO Part D.
Check �NO� if any individual members and shareholders in embedded
entities and joint operations listed in Part C is NOT a U.S citizen.��
GO TO 5B.�
For each member or shareholder who is an alien lawfully admitted into
the U.S., list that member�s name and indicate whether this person
possesses a valid Resident Alien Card (Form I-551).
Check �NO� for any non-U.S. citizen who does not possess Form I551.

FOR FSA USE ONLY.� This item will be completed by FSA.
Part D � Items 1 � 2 Summary of Contributions to the Farming Operation (If additional

space is needed for this Part, complete and attach form CCC-902E Continuation.)

1A � 1E
Contributions
provided by the
entity or joint
operation�

2A � 2H
Contributions
made by the
members to this
farming
operation�

Enter the percentages of capital, land, equipment, hired labor and hired
management that is provided by the joint operation or entity identified in
Part A (not by the members or shareholders directly).
If all labor and management is provided by the members and no labor or
management is hired, enter 0%.
If any member provides capital, land or equipment to the farming
operation identified in Part A, enter the member�s name and the
percentage contributed.�

Use Items 2D and 2F to indicate if a member contributes owned land
or equipment to the entity or joint operation�s farming operation.�
Do not include land or equipment owned by a member and leased to
the farming operation.
If any member provides hired labor, labor they do themselves, hired
management or management they do themselves, enter the member�s
name and percentage of each contribution in Items 2G and 2H.�
Check the applicable box if a member provides 1000 or more hours of
active personal labor to the farming operation identified in Part A.

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Enter the member�s percentage of active personal management to the
farming operation identified in Part A.
Entity�s Name

Enter the name of the farming operation identified in Part A at the top
of the page.

Part E � Item 1 Land (If additional space is needed for this Part, complete and attach form
CCC-902E Continuation.)

1A � 1G
Land

Enter the following information for ALL land that is operated by the
farming operation identified in Part A:
A) Farm number, state and county where located
B) Name of the entity, joint operation or member who contributes
the land
C) Check the applicable box to show whether land is owned,
leased to someone, or leased from someone
D) Name of the individual, entity or joint operation to whom or
from whom the land is leased
E) Acres owned or rented on the farm
F) The per acre amount of cash rent, or the percentage of the crop
shared with the landlord
Note:�� If land is cash leased from an unrelated individual
or entity, enter �cash� in Column F.� If land is cash
leased from an individual or entity that has an interest
in the crop or crop proceeds, include the rental rate in
$ per acre in Column F.
G) Check the box if the farming operation identified in Part A had
����������� this same land interest in the prior crop year.

Part F � Items 1-3 Capital Sources and Uses
1
Source of
Farming Capital
2
Contributions of
capital, land, or
equipment�

3
If capital includes
loans or credit
arrangement...

Indicate the source(s) of capital for the farming operation identified in
Part A.� Check all the boxes that apply.� If �Other� is checked,
please specify.�
Check the applicable box to indicate whether capital, land, or equipment
contributed to the farming operation identified in Part A were acquired as
the result of a loan or credit arrangement.
Check �YES� if the farming operation identified in Part A acquired
any contributions of capital, equipment or land through loans or credit
arrangement, then GO TO Item 3.
Check �NO� if the farming operation identified in Part A did not
acquire any contributions of capital, equipment or land through loans or
credit arrangement, then GO TO Part G.
Check �YES� if loans or credit used to finance this farming operation,
or to acquire/purchase land or equipment, and such financing was
acquired from, guaranteed by, co-signed by, or secured by an individual,

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joint operation or entity with an interest in the farming operation
identified in Part A, and complete Items 3A � 3E.
Check �NO� if loans or credit used to finance this farming operation,
or to acquire/purchase land or equipment, and such financing was NOT
acquired from, guaranteed by, co-signed by, or secured by any other
individual, joint operation or entity.� GO TO Part G.

Part G � Items 1-3 Equipment (All percentages are based on annual rental values.)
1
Owned
equipment
2A � 2C
Leased equipment

Enter the percent of ALL equipment used in this farming operation which
is owned by the entity or joint operation identified in Part A.
If no equipment used in this farming operation is owned by the entity or
joint operation identified in Part A, enter 0%.
Enter information for ALL equipment used in the farming operation
which is leased by the joint operation or entity identified in Part A.� For
each type of equipment leased, enter the following:
A) Percent of total equipment used in the farming operation
B) Name of the party or entity from whom equipment is leased
C) Type of equipment leased

2D
Source of leased
of equipment and
interest in the
farming operation

3
Lease Agreement

Entity�s Name

If leased equipment is not used in this farming operation, enter
0%.������������� GO TO Part H.
If the joint operation or entity identified in Part A leased equipment,
indicate whether the equipment was leased from an individual or entity
that has an interest in the farming operation of the joint operation or
entity identified in Part A.
Check �YES� if the equipment was leased from an individual or entity
that has an interest in the farming operation of the joint operation or
entity identified in Part A.
Check �NO� if the equipment was not leased from an individual or
entity that has an interest in the farming operation of the joint operation
or entity identified in Part A.� GO TO Part H.
If the joint operation or entity identified in Part A leased equipment from
an individual or entity that has an interest in the farming operation of the
joint operation or entity identified in Part A, copies of lease agreements
may be required for compliance purposes.�� GO TO Part H.
Enter the name of the farming operation identified in Part A at the top of
the page.

Part H � Item 1 Custom Services
1
Utilization of
custom services�

Utilization of custom services by the farming operation identified in Part
A.
Note:� Does not apply:

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



to services for chemical and fertilizer application;
to the harvesting of crops, OR
if all the land in the farming operation is owned.

Check �NO� if custom farming services will not be utilized in this
operation, and GO TO Part I.
Check �YES� if custom farming services will be utilized in the farming
operation identified in Part A, and complete all items in Part H.
1A � 1D
Custom services
will be utilized�

Provide the following information for all custom farming services
utilized by the farming operation identified in Part A:
A) Type of custom service (including, but not limited to: tillage,
planting, cultivating, chemical application, insect/pest scouting,
etc.)
B) Farm number(s) the service will be applied
C) Total number of acres for which custom services will be used
D) Name of the custom farming service provider.� GO TO Part I.

Part I � Items 1-2 Labor Not Provided By Members or Shareholders Identified in Part C
1
Enter the percent or number of hours of active personal labor donated to
Other Labor
the farming operation identified in Part A by family members or
neighbors for which payment is not issued and is not owed.
2A
Source of hired
labor and leased
equipment�

Check �NO� if NONE of the hired labor for the farming operation
identified in Part A originated from the source of leased equipment in
Part G.
Check �YES� if ANY of the hired labor for the farming operation
identified in Part A originated from the source of leased equipment in
Part G.�
Acceptable documentation of equipment lease and hired labor
agreements may be required for compliance purposes.

2B
Source of hired
labor and custom
services�

Check �NO� if NONE of the hired labor for the farming operation
identified in Part A was included in the custom services shown in Part H.
Check �YES� if ANY of the hired labor for the farming operation
identified in Part A was included in the custom services shown in Part
H.�
Acceptable documentation of custom services and hired labor agreements
may be required for compliance purposes.�� GO TO Part J.

Part J � Item 1-3 Management (If additional space is needed for this Part, complete and
attach form CCC-902E Continuation.)

1

In column A, list each member or shareholder of the farming operation

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Active Personal
Management

2
Hired
Management

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who is contributing active personal management.
In column B, enter for each person in column A the type of management
duties provided to the farming operation.�
Enter the name of any person other than a member or shareholder that
will be providing hired management and briefly describe the type(s) of
management duties hired for the farming operation identified in Part A.
Enter the percentage of hired management contributed to the farming
operation. ��
Note:� This includes management by an administrator or trustee who
receives compensation for this service or activity.

3
Other
Management

Enter the name of any person other than a member or shareholder that
will be providing other management and briefly describe the type(s) of
management duties provided for the farming operation identified in
Part A. Enter the percentage of other management contributed to the
farming operation. ��
If the entity is an estate or trust, list management provided by the
executor, administrator or trustee(s) in this block.
Note:� This includes management by an administrator or trustee who
does not receive compensation for this activity.� GO TO Part K.

Part K � Remarks
Remarks
Enter any additional and relevant information about this farming
operation and/or the members and shareholders that could not be entered
in any other part of this form.
Include references to any and the number of CCC-902E Continuation
pages completed and attached.� GO TO Part L.

Part L � Items 1-3 Certification (For Joint Ventures and General Partnerships, a Signature
is Required for Each Member.)

1
Signature (By)

An individual member or an authorized representative of the legal entity
identified in Part A must sign the certification.
If a joint operation, each member of the joint operation identified in Part
A must sign the certification.
If you are mailing or faxing this form, print the form and manually enter
your signature. If this form is approved for electronic transmission and
you have established credentials with USDA to submit forms
electronically, use the buttons provided on the form for transmitting the
form to the USDA servicing office.

2
Title/

If the individual members sign the document, this field should be left
blank.

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Relationship

3
Date

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If an authorized representative for the legal entity identified in Part A
signs the CCC-902E, use this field to show the individual�s
representative capacity.� (For example, �agent� or �attorney-infact.�)
Enter date CCC-902E was signed.

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