The 2008 Farm Bill provides that individuals and legal entities with average adjusted gross income (AGI) in excess of a specified average AGI limitation are ineligible for payments subject to that limitation. USDA has worked with the IRS to develop an electronic information exchange process strictly for the purposes of average AGI verification. The IRS requires written consent from the individual or legal entity to provide USDA verification of the average AGI for that individual or legal entity. This written consent is provided by using the forms CCC-927 for an individual or CCC-928 for an entity. These forms allow the selection of just 2009 or 2010, or both years. Timeliness is essential in order to avoid any delays in the issuance of 2010 program payments and the possibility of refunding 2009 program payments. The consent forms should be signed and mailed within 60 days of the signature directly to the IRS at the address given on the form. The form should be received by the IRS no later than June 15, 2010. Do not return the completed and signed forms to the FSA or NRCS office. For further information, please see the Fact Sheet.