Average Adjusted Gross Income 2009 and Subsequent Crop Years Table 1

INCOME RELATED TO LIVESTOCK AND CROPS	OTHER TYPES OF INCOME
Production of livestock, including but not limited to: cattle, sheep, goats, swine elk, reindeer, bison, deer horses poultry fish and other aquaculture products used for food honeybees	The sale of land that has been used for agriculture
The sale of, or sale of easements and development rights to: farm land, ranch land, or forestry land water or hunting rights environmental benefits
The feeding, rearing, or finishing of livestock	The rental or lease of land or equipment used for farming, ranching or forestry operations, including water or hunting rights
Products produced by or derived from livestock
Production of crops, specialty crops and unfinished raw forestry products	Any payment or benefit, including benefits from risk management practices, crop insurance indemnities, and catastrophic risk protection plans
The processing, packing, storing, shedding and transporting of farm, ranch and forestry commodities, including renewable energy	Payments and benefits authorized under any program made applicable to payment eligibility and payment limitation rules
Production of farm-based renewable energy
Any other activity related to farming, ranching or forestry as determined by the Deputy Administrator.
Any income reported on the Schedule F or other schedule used by the person or legal entity to report income from farming, ranching, or forestry operations to the Internal Revenue Service.
In addition to all of the above, and specifically when the average adjusted gross farm income is at least 66.66 percent of the average AGI: The sale of equipment to conduct farm, ranch, or forestry operations The provision of production inputs and services to farmers, ranchers, foresters, and farm operations

INCOME RELATED TO LIVESTOCK AND CROPS

OTHER TYPES OF INCOME

Production of livestock, including but not limited to:

cattle, sheep, goats, swine
elk, reindeer, bison, deer
horses
poultry
fish and other aquaculture products used for food
honeybees

The sale of land that has been used for agriculture

The sale of, or sale of easements and development rights to:

farm land, ranch land, or forestry land
water or hunting rights
environmental benefits

The feeding, rearing, or finishing of livestock

The rental or lease of land or equipment used for farming, ranching or forestry operations, including water or hunting rights

Products produced by or derived from livestock

Production of crops, specialty crops and unfinished raw forestry products

Any payment or benefit, including benefits from risk management practices, crop insurance indemnities, and catastrophic risk protection plans

The processing, packing, storing, shedding and transporting of farm, ranch and forestry commodities, including renewable energy

Payments and benefits authorized under any program made applicable to payment eligibility and payment limitation rules

Production of farm-based renewable energy

Any other activity related to farming, ranching or forestry as determined by the Deputy Administrator.

Any income reported on the Schedule F or other schedule used by the person or legal entity to report income from farming, ranching, or forestry operations to the Internal Revenue Service.

In addition to all of the above, and specifically when the average adjusted gross farm income is at least 66.66 percent of the average AGI:

The sale of equipment to conduct farm, ranch, or forestry operations
The provision of production inputs and services to farmers, ranchers, foresters, and farm operations