Emergency Relief Program- ERP Phase 1 and Phase 2

Instructions For FSA-521A
ERP PHASE 2 ALLOWABLE REVENUE WORKSHEET
The ERP Phase 2 Allowable Revenue Worksheet is used by ERP applicants that are
new producers in 2020 or 2021, or who have decreased or increased their operation
capacity between 2018 or 2019 and 2020 or 2021, depending on which benchmark
and disaster years are selected on the ERP Phase 2 Application, FSA-521. FSA521A will be used by those producers to help them calculate their adjusted
benchmark year revenue, for their own certifications on FSA-521.
There is no requirement for submitting FSA-521A to FSA at the time of completion.
FSA-521A is only used by a producer for their own purpose to help complete FSA521. If requested by the County Office Committee (COC) or designee, producers
may have to submit a copy of FSA-521A to support their certification on FSA-521.

Producers may complete Items 1 through 53.
FSA-521A will be completed in an if-then approach. Not all items will be applicable.
Producer will only complete items as instructed by the form in Section B. Section Be
will instruct the producer which Items will be completed.
Instructions for Items 1 - 53:
Item No.
1. Enter
Applicant
Name
2. Enter
Application
Number
3. Enter
Recording
State
Name/Code
4. Enter
Recording
County
Name/Code
5. Select
Disaster Year

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Instructions
Enter Applicant Name. Same as Item 4 on Form FSA-521 (same on Page
2, 3 and Continuation Page(s) if applicable)
Enter Application Number. Same as Item 1 on Form FSA-521 (same on
Page 2, 3 and Continuation Page(s) if applicable)
Enter Producer’s Recording State and FSA code. Same as Item 2 on
Form FSA-521
Enter Producer’s Recording County and FSA code. Same as Item 3 on
Form FSA-521
Section A – Disaster Year
Select disaster year, either 2020 or 2021.
Note: Only one disaster year should be selected per FSA-521A. If
applying for both 2020 and 2021 disaster years, complete a separate FSA521A for each year.

Section B – Identify Special Revenue Conditions
6. Select Yes Select “YES” if a new producer in 2020 or 2021 and does not have any
or No
allowable gross revenue in 2018 or 2019. Select “NO” if there is
allowable gross revenue in 2018 or 2019.
If answer is “YES”, complete Section D for actual allowable disaster
year revenue, complete Sections E through G to calculate Expected
Allowable Disaster Year Revenue, which is the amount of allowable
gross revenue that was expected in the disaster year selected in Section A
(2020 or 2021) prior to the impact of the qualifying disaster event. Once
Sections E through G are calculated, complete Sections H and K.
If answer is “NO”, continue to Item 7.
7. Select Yes Select “YES” if there was allowable gross revenue in 2018 or 2019, but
or No (if the operation has undergone a decrease in operation capacity from the
applicable) selected benchmark year to the selected disaster year. Select “NO” if the
operation has not undergone a decrease in operation capacity from the
selected benchmark year to the selected disaster year.
Example: Jane lost a lease for 1000 acres between her selected
benchmark year and her selected disaster year. Jane’s operation went
from 2000 acres to 1000 acres and as a result has experienced a
decrease in operation capacity and should select “YES”.
If answer is “YES”, complete Section C for actual allowable benchmark
year revenue and D for actual allowable disaster year revenue, complete
Sections E through G, as applicable, to calculate Expected Decreased
Revenues, which should only include the portion of revenue that was
expected to decrease between the benchmark year and the disaster year as
a result of the decrease in operation size. Once Sections E through G are
calculated, complete Sections I and K.
Note: FSA-521A will first establish an actual allowable benchmark
year revenue (Section C). That actual allowable benchmark year
revenue will be adjusted in Section I by subtracting the amount of
Expected Decreased Revenues (from Sections E through G). This will
establish an adjusted benchmark year revenue for comparison with an
applicant’s actual allowable disaster year revenue.
Example: Jane uses Section C to determine that her allowable gross
revenue for 2019 (benchmark year) is $1,000,000. In 2020 (disaster
year), Jane’s operation capacity decreased by 1,000 acres. Jane will
complete Sections E through G to calculate the expected decrease in
revenue from 2019 to 2020 for the 1,000 acres she lost. Jane uses
Section E through G to determine that the total expected decrease in
revenue is $500,000. The $500,000 will be subtracted from her 2019

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benchmark year revenue to establish an adjusted benchmark year
revenue of $500,000.
If answer is “NO”, continue to Item 8.
8. Select Yes Select “YES” if there was allowable gross revenue in 2018 or 2019, but
or No (if the operation has undergone an increase in operation capacity from the
applicable) selected benchmark year to the selected disaster year. Select “NO” if the
operation has not undergone an increase in operation capacity from the
selected benchmark year to the selected disaster year.
Example: John bought an additional 1000 acres between his selected
benchmark year and his selected disaster year. John’s operation went
from 1000 acres to 2000 acres and as a result has experienced an
increase in operation capacity and should select “YES”.
If answer is “YES”, complete Section C for actual allowable benchmark
year revenue and D for actual allowable disaster year revenue, complete
Sections E through G, as applicable, to calculate Expected Increased
Revenues, which should only include the portion of revenue that was
expected to increase between the benchmark year and the disaster year as
a result of the increase in operation size. Once Sections E through G are
calculated, complete Sections J and K.
Note: FSA-521A will first establish an actual allowable benchmark
year revenue (Section C). That actual allowable benchmark year
revenue will be adjusted in Section J by adding the amount of
Expected Increased Revenues (from Sections E through G). This will
establish an adjusted benchmark year revenue for comparison with an
applicant’s actual allowable disaster year revenue.
Example: John uses Section C to determine that his allowable gross
revenue for 2018 (benchmark year) is $500,000. In 2021 (disaster
year), John’s operation capacity increased by 1,000 acres. John will
complete Sections E through G to calculate the expected increase in
revenue from 2018 to 2021 for the 1,000 acres he gained. John uses
Section E through G to determine that the total expected increase in
revenue is $500,000. The $500,000 will be added to his 2018
benchmark year revenue to establish an adjusted benchmark year
revenue of $1,000,000.
If answer is “NO”, complete Sections C for actual allowable benchmark
year revenue and Section D for actual allowable disaster year revenue
and then complete Section K.
Section C – Actual Allowable Benchmark Year Revenue
In this Section enter allowable revenue items based only on the selected benchmark year
(refer to How to Determine Allowable Gross Revenue Table on Form FSA-521).

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9. Enter
Enter amount of allowable gross revenue from sales of eligible crops
Amount (if purchased for resale that had a change in characteristic due to the time
applicable) held, such as a plant purchased at a size of 2 inches and sold as an 18inch plant after 4 months (Schedule F Line 1c).
10. Enter Enter amount of allowable gross revenue from sales of eligible crops
Amount (if grown and sold in the United States and its Territories by the applicant;
applicable) also include sales of eligible crops grown by the applicant resulting from
value added through post-production activities that could have been
reported on IRS Schedule F (example: strawberries into jam); and also
include sales of aquatic species that are grown as food for human or
livestock consumption, for industrial or biomass uses, as fish raised as
feed for fish that are consumed by humans, as ornamental fish propagated
and reared in an aquatic medium (Schedule F Line 2).
11. Enter Enter amount of allowable gross revenue from the taxable amount of
Amount (if cooperative distributions directly related to the sale of eligible crops
applicable) produced by the applicant such as: per-unit allocations paid to patrons for
gross grain sales (Schedule F Line 3a; Form 1099-PATR).
12. Enter Enter amount of allowable gross revenue from agricultural program
Amount (if payments such as ARC/PLC, BCAP, LDP, MLG – repayment of CCC
applicable) loans less than the original amount, MFP, and STRP (Schedule F Line 4a,
or Form 1099-G).
13. Enter Enter amount of allowable gross revenue from CCC loans reported under
Amount (if election if elected to be treated as income and reported to IRS when all or
applicable) part of the production is used as collateral to secure the loan; and
forfeited CCC loans (Schedule F Line 5a - 5c, Form 1099-A).
14. Enter Enter amount of allowable gross revenue from crop insurance proceeds
Amount (if less administrative fees and premiums, NAP payments less administrative
applicable) fees and premiums, 2017 WHIP payments, OFSLP payments, ELAP
payments specific to aquaculture, payments received through grant
agreements with FSA for losses of eligible crops, grants from the
Department of Commerce, NOAA, and State program funds for the direct
loss of eligible crops or the loss of revenue for eligible crops (Schedule F
Line 6).
15. Enter Enter amount of other allowable gross revenue directly related to the
Amount (if production of eligible crops that the IRS requires the applicant to report,
applicable) such as but not limited to: commodity specific income received from
state or local governments (Schedule F Line 8).
16. Calculate In the block provided, sum amounts entered in Items 9 through 15.
Total
Section D – Actual Allowable Disaster Year Revenue
In this Section enter allowable revenue items based only on the selected disaster year from
Item 5 (refer to How to Determine Allowable Gross Revenue Table on Form FSA-521).
17. Enter Enter amount of allowable gross revenue from sales of eligible crops
Amount (if purchased for resale that had a change in characteristic due to the time
applicable) held, such as a plant purchased at a size of 2 inches and sold as an 18inch plant after 4 months (Schedule F Line 1c).
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18. Enter Enter amount of allowable gross revenue from sales of eligible crops
Amount (if grown and sold in the United States and its Territories by the applicant
applicable) (example would corn sold as grain); also include sales of eligible crops
grown by the applicant resulting from value-added through postproduction activities that would have been reported on IRS Schedule F
(example: strawberries into jam); and also include sales of aquatic species
that are grown as food for human or livestock consumption, for industrial
or biomass uses, as fish raised as feed for fish that are consumed by
humans, as ornamental fish propagated and reared in an aquatic medium
(Schedule F Line 2).
19. Enter Enter amount of allowable gross revenue from the taxable amount of
Amount (if cooperative distributions directly related to the sale of eligible crops
applicable) produced by the applicant such as: per-unit allocations paid to patrons for
gross grain sales (Schedule F Line 3a or Form 1099-PATR).
20. Enter Enter amount of allowable gross revenue from agricultural program
Amount (if payments such as ARC/PLC, BCAP, LDP, MLG – repayment of CCC
applicable) loans less than the original amount, MFP, STRP, and ERP Phase 1
payments issued to another person or entity for the applicant's share of an
eligible crop regardless of the tax year in which the payment would be
reported to the IRS (Schedule F Line 4a, or Form 1099-G).
21. Enter Enter amount of allowable gross revenue from CCC loans reported under
Amount (if election if elected to be treated as income and reported to IRS when all or
applicable) part of the production is used as collateral to secure the loan; and
forfeited CCC loans (Schedule F Line 5a - 5c, Form 1099-A).
22. Enter Enter amount of allowable gross revenue from crop insurance proceeds
Amount (if less administrative fees and premiums, NAP payments less administrative
applicable) fees and premiums, OFSLP payments, ELAP payments specific to
aquaculture, payments received through grant agreements with FSA for
losses of eligible crops, grants from the Department of Commerce,
NOAA, and State program funds for the direct loss of eligible crops or
the loss of revenue for eligible crops (Schedule F Line 6).
23. Enter Enter amount of other allowable gross revenue directly related to the
Amount (if production of eligible crops that the IRS requires the applicant to report,
applicable) such as but not limited to: commodity specific income received from
state or local governments (Schedule F Line 8).
24. Calculate In the block provided, sum amounts entered in Items 17 through 23.
Total
Section E – Eligible Value-Added Commodities
Section E will be completed according to the answers provided in Section B. If not
applicable, do not complete Section E and proceed to Section F. Do not include
revenues that would otherwise be included in Section F and Section G.
Note: expected revenue from blueberries intended to be processed and sold by a
producer as blueberry jam is entered in Section E as a Value-Added Commodity
(blueberry jam). Expected revenue from blueberries intended to be marketed by a
producer without further processing is entered in Section F as a Yield-Based
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Crop/Commodity.
If answer in Item 6 is “YES”, list all Eligible Value-Added Commodities and the
amount of Total Expected Revenue associated with the selected disaster year. Expected
Revenue for new producers is the revenue the producer had reason to believe they
would have received in the disaster year prior to the impact of the qualifying disaster
event, which can be supported by documentation generated in the ordinary course of
business and dated prior to the impact of the disaster event.
If answer in Item 7 is “YES”, list Eligible Value-Added Commodities and the amount
of Total Expected Revenue that is associated with a decrease in operation capacity
between the selected benchmark year to the selected disaster year. Only account for the
portion of revenue that was expected to decrease as a result of the decrease in operation
capacity regardless of the disaster.
Example: Jane uses Section C to determine that her allowable gross revenue for 2019
(benchmark year) is $1,000,000. In 2020 (disaster year), Jane’s operation capacity
decreased by 1,000 acres. Jane will complete Section E to calculate the expected
decrease in revenue that was directly related to value-added commodities for the
1,000 acres she lost. Jane uses Section E to determine that the decrease in revenue
from value-added commodities that, prior to the impact of the disaster event, was
expected to have occurred between 2019 and 2020 as a result of the loss of 1,000
acres is $150,000. The $150,000 will be subtracted from her 2019 allowable
benchmark year revenue in Section I to establish a total adjusted benchmark year
revenue from decreased operating capacity.
If answer in Item 8 is “YES”, list Eligible Value-Added Commodities and the amount
of Total Expected Revenue that is associated with an increase in operation capacity
between the selected benchmark year to the selected disaster year. Only account for the
portion of revenue that was expected to increase as a result of the increase in operation
capacity regardless of the disaster.
Example: John uses Section C to determine that his allowable gross revenue for
2018 (benchmark year) is $500,000. In 2021 (disaster year), John’s operation
capacity increased by 1,000 acres. John will complete Section E to calculate the
expected increase in revenue that was directly related to value-added commodities
for the 1,000 acres he gained. John uses Section E to determine that the increase in
revenue from value-added commodities that, prior to the impact of the disaster event,
was expected to have occurred between 2018 and 2021 as a result of the gain of
1,000 acres is $250,000. The $250,000 will be added to his 2018 allowable
benchmark year revenue in Section J to establish a total adjusted benchmark year
revenue from increased operating capacity.
25. Enter Enter Commodity. Enter one Commodity per row.
Commodity
(if
Example – Blueberry Jam
applicable)

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26. Enter
Expected
Revenue (if
applicable)
27. Calculate
Total (if
applicable)

Enter Expected Revenue for the Commodity entered in Item 25.

Sum the Total Expected Revenue from Eligible Value-Added
Commodities from all rows in Item 26. Round the result to the nearest
hundredth.
Section F – Eligible Yield-Based Crops/Commodities
Section F will be completed according to the answers provided in Section B. If not
applicable, do not complete Section F and proceed to Section G. Do not include
revenues from Sections E and Section G.
Note: expected revenue from blueberries intended to be produced and sold by a
producer as blueberry jam is entered in Section E as a Value-Added Commodity.
Expected revenue from blueberries intended to be marketed by a producer without
further processing is entered in Section F as a Yield-Based Crop/Commodity.
If answer in Item 6 is “YES”, list all Eligible Yield-Based Crops/Commodities and the
amount of Total Expected Revenue (Expected Acres, Expected Yields per Acre,
Expected Price Per Unit) associated with the selected disaster year. Expected Revenue
for new producers is the revenue the producer had reason to believe they would have
received in the disaster year prior to the impact of the qualifying disaster event, which
can be supported by documentation generated in the ordinary course of business and
dated prior to the impact of the disaster event.

If answer in Item 7 is “YES”, list Eligible Yield-Based Crops/Commodities and the
amount of Total Expected Revenue (Expected Acres, Expected Yields per Acre,
Expected Price Per Unit) that is associated with a decrease in operation capacity
between the selected benchmark year to the selected disaster year. Only account for the
portion of revenue that was expected to decrease as a result of the decrease in operation
capacity regardless of the disaster.
Example: Jane uses Section C to determine that her allowable gross revenue for
2019 (benchmark year) is $1,000,000. In 2020 (disaster year), Jane’s operation
capacity decreased by 1,000 acres. Jane will complete Section F to calculate the
expected decrease in revenue that was directly related to yield-based
crops/commodities for the 1,000 acres she lost. Jane uses Section F to determine that
the decrease in revenue from yield-based crops/commodities that, prior to the impact
of the disaster event, was expected to have occurred between 2019 and 2020 as a
result of the loss of 1,000 acres is $250,000. The $250,000 will be subtracted from
her 2019 allowable benchmark year revenue in Section I to establish a total adjusted
benchmark year revenue from decreased operating capacity.
If answer in Item 8 is “YES”, list Eligible Yield-Based Crops/Commodities and the
amount of Total Expected Revenue (Expected Acres, Expected Yields per Acre,
Expected Price Per Unit) that is associated with an increase in operation capacity

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between the selected benchmark year to the selected disaster year. Only account for the
portion of revenue that was expected to increase as a result of the increase in operation
capacity regardless of the disaster.
Example: John uses Section C to determine that his allowable gross revenue for
2018 (benchmark year) is $500,000. In 2021 (disaster year), John’s operation
capacity increased by 1,000 acres. John will complete Section F to calculate the
expected increase in revenue that was directly related to yield-based
crops/commodities for the 1,000 acres he gained. John uses Section F to determine
that the increase in revenue from the yield-based crops/commodities that, prior to the
impact of the disaster event, was expected to have occurred between 2018 and 2021
as a result of the gain of 1,000 acres is $100,000. The $100,000 will be added to his
2018 allowable benchmark year revenue in Section J to establish a total adjusted
benchmark year revenue from increased operating capacity.
28. Enter Enter Crop/Commodity. Enter one Crop/Commodity per row.
Crop/Commo
Example – Highbush Blueberries
dity (if
applicable)
29. Enter Enter Expected Acres for Crop/Commodity entered in Item 28.
Expected
Acres (if
applicable)
30. Enter Enter Expected Yield Per Acre for Crop/Commodity entered in Item 28.
Expected
Yield (if
applicable)
31. Enter Unit Enter Unit of Measure for Crop/Commodity entered in Item 28.
of Measure (if
applicable)
32. Enter Enter Expected Price Per Unit of Measure for Crop/Commodity entered
Expected in Item 28.
Price (if
applicable)
33. Enter Enter Expected Revenue. Round the result to the nearest hundredth.
Expected
- Expected Acres (Item 29), multiplied by
Revenue (if
- Expected Yield Per Acre (Item 30), multiplied by
applicable)
-

Expected Price Per Unit of Measure (Item 32), equals

• Expected Revenue
34. Calculate Sum the Total Expected Revenue from Eligible Yield Based
Total (if Crops/Commodities from all rows in Item 33. Round the result according
applicable) to the following table:

Unit of Measure
Pounds, ounces, bushels, or inches
Tons or cwt.

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Expressed
Whole number
Hundredths

Flats or square yard
Flowering tree or shrub
Field- or container-grown plants or bushes
Containers, bunches, stems, pieces, and lugs

Whole number
Whole number (1 each)
Whole number
Notes: All containers, bunches,
stems, pieces, lugs, etc., must
include the weight or number, as
applicable, and be consistent
across the entire State.
Example: Yield = 100
containers
1 container = 25 pounds
STC will ensure that both the
yield and average market price
are based on the same weight or
number. If the weight or number
is the same as a self-defined unit
of expression, such as pound,
ton, etc., use the self-defined
unit of expression.

Section G – Eligible Inventory-Based Crops/Commodities
Section G will be completed according to the answers provided in Section B. If not
applicable, do not complete Section G. Do not include revenues from Sections E and
Section F.
Example: expected revenue from harvested fresh blueberries is entered in Section F
as a Yield-Based Crop/Commodity. Expected revenue from potted blueberry bushes
marketed as a nursey crop is entered in Section G.
If answer in Item 6 is “YES”, list all Inventory-Based Crops/Commodities and the
amount of Total Expected Revenue associated with the selected disaster year. Expected
Revenue for new producers is the revenue the producer had reason to believe they
would have received in the disaster year prior to the impact of the qualifying disaster
event, which can be supported by documentation generated in the ordinary course of
business and dated prior to the impact of the disaster event.
If answer in Item 7 is “YES”, list Eligible Inventory-Based Crops/Commodities and
the amount of Total Expected Revenue that is associated with a decrease in operation
capacity between the selected benchmark year to the selected disaster year. Only
account for the portion of revenue that was expected to decrease as a result of the
decrease in operation capacity regardless of the disaster.
Example: Jane uses Section C to determine that her allowable gross revenue for
2019 (benchmark year) is $1,000,000. In 2020 (disaster year), Jane’s operation
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capacity decreased by 1,000 acres. Jane will complete Section G to calculate the
expected decrease in revenue that was directly related to inventory-based
crops/commodities for the 1,000 acres she lost. Jane uses Section G to determine that
the decrease in revenue from inventory-based crops/commodities that, prior to the
impact of the disaster event, was expected to have occurred between 2019 and 2020
as a result of the loss of 1,000 acres is $100,000. The $100,000 will be subtracted
from her 2019 allowable benchmark year revenue in Section I to establish a total
adjusted benchmark year revenue from decreased operating capacity.
If answer in Item 8 is “YES”, list Eligible Inventory-Based Crops/Commodities and
the amount of Total Expected Revenue that is associated with an increase in operation
capacity between the selected benchmark year to the selected disaster year. Only
account for the portion of revenue that was expected to increase as a result of the
increase in operation capacity regardless of the disaster.
Example: John uses Section C to determine that his allowable gross revenue for
2018 (benchmark year) is $500,000. In 2021(disaster year), John’s operation
capacity increased by 1,000 acres. John will complete Section G to calculate the
expected increase in revenue that was directly related to inventory-based
crops/commodities for the 1,000 acres he gained. John uses Section G to determine
that the increase in revenue from the inventory-based crops/commodities that, prior
to the impact of the disaster event, was expected to have occurred between 2018 and
2021 as a result of the gain of 1,000 acres is $150,000. The $150,000 will be added
to his 2018 allowable benchmark year revenue in Section J to establish a total
adjusted benchmark year revenue from increased operating capacity.
35. Enter Enter Crop/Commodity. Enter one Eligible Inventory-Based
Crop/Commo Crop/Commodity per row.
dity (if
applicable) Example –Highbush Blueberry Bushes
36. Enter Enter Expected Revenue for each of the Eligible Inventory-Based
Expected Crops/Commodities entered in Item 35.
Revenue (if
applicable)
37 Calculate Sum the Total Expected Revenue from Eligible Inventory-Based
Total (if Crops/Commodities from all rows in Item 36. Round the result to the
applicable) nearest hundredth.
Section H – Total Expected Allowable Disaster Year Revenue
38. Enter Enter total from Item 27.
Total (if
applicable)
39. Enter Enter total from Item 34.
Total (if
applicable)
40. Enter Enter total from Item 37.
Total (if
applicable)
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41. Calculate Sum Items 38 through 40.
Total (if
applicable)
Section I – Total Adjusted Benchmark Year Revenue from Decreased Operation
Capacity
42. Enter Enter total from Item 16.
Total (if
applicable)
43. Enter Enter total from Item 27.
Total (if
applicable)
44. Enter Enter total from Item 34.
Total (if
applicable)
45. Enter Enter total from Item 37.
Total (if
applicable)
46. Calculate Subtract Items 43 through 45 from Item 42.
Total (if
applicable)
Section J – Total Adjusted Benchmark Year Revenue from Increased Operation
Capacity
47. Enter Enter total from Item 16.
Total (if
applicable)
48. Enter Enter total from Item 27.
Total (if
applicable)
49. Enter Enter total from Item 34.
Total (if
applicable)
50. Enter Enter total from Item 37. 
Total (if
applicable)
51. Calculate Sum Items 47 through 50.
Total (if
applicable)
Section K – Total Allowable Benchmark Year and Total Allowable Disaster Year
Revenue
52. Enter Enter total from Item 16, Item 41, Item 46, or Item 51.
Total (if
applicable) Note: If Item 16 is the only total available among Item 16, Item 41,
Item 46, or Item 51, the total from Item 16 will be used as an Actual
Allowable Benchmark Year Revenue. Item 16 should not be used if
totals occur in Item 41, Item 46, or Item 51, instead the total from Item
41, Item 46, or Item 51 will be used as Adjusted Benchmark Year
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Revenue. If totals occur in more than one of Item 41, Item 46, or Item
51, review FSA-521A and make adjustments where necessary.
Amount entered in Item 52 is the Total Allowable Benchmark Year
Revenue that can be entered in Item 8 on Form FSA-521 if 2020 is the
selected Disaster Year or can be entered in Item 19 on Form FSA-521 if
2021 is selected Disaster Year.
Note: If the total came from Item 41, Item 46 or Item 51 “Adjusted”
should be selected in Item 7 on Form FSA-521 if 2020 is the selected
Disaster Year or can be entered in Item 19 on Form FSA-521 if 2021
is selected Disaster Year.
Enter total from Item 24.

53. Enter
Total (if
applicable) Amount entered in Item 53 is the Total Allowable Disaster Year
Revenue that can be entered in Item 10 on Form FSA-521 if 2020 is the
selected Disaster Year or can be entered in Item 21 on Form FSA-521 if
2021 is selected Disaster Year.

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