What is the Wisconsin Farm Support Program?
The Wisconsin Farm Support Program is a federally funded program that provides relief to farmers that suffered economic damages in 2020 as a result of the COVID-19 pandemic. Farmers with more than $10,000 and less than $5 million in gross income are qualified to receive this grant.
When can I apply?
Starting at 8:00 a.m. on November 8 and ending at 4:30 p.m. on November 29.
How do I apply?
The Wisconsin Department of Revenue (DOR) will send a letter to pre-qualified applicants. The Letter ID is required to complete the application. The application will be available at revenue.wi.gov starting on November 8.
If you cannot apply online or you did not receive the letter and believe you qualify, contact us at (608) 266-2772.
Can someone else apply on my behalf?
Farmers may apply themselves or have their financial or legal counsel apply on their behalf, similarly to when filing taxes with DOR. The person that completes the application must enter their first and last name.
When and how will I receive the money?
DOR will issue payments starting December 17 and continue until all payments have been processed. You may request to have the money direct deposited to a bank account or receive a check in the mail.
How will you determine how much each applicant receives from the Wisconsin Farm Support Program?
Money will be allocated based the number of applicants. The amount will be determined after the application period closes on November 29.
Will my payment be intercepted to pay delinquent taxes or other debts?
Are payments from the Wisconsin Farm Support Program considered taxable income?
Income from the program is included in federal income pursuant to sec.
61 of the Internal Revenue Code, unless an exemption applies.
For Wisconsin, this income should be excluded from federal adjusted gross income by making a subtraction modification on the appropriate line of your Wisconsin tax return. Expenses paid for with the program and deducted in the computation of federal adjusted gross income are not required to be added back on the Wisconsin return.
Who is eligible for the Wisconsin Farm Support Program?
An individual, estate, or trust, corporation, or partnership may apply for the Wisconsin Farm Support Program. To determine eligibility,
all the following must apply:
- The business filed 2019 and 2020 Wisconsin income/franchise tax return, if required.
- Gross income from farming for 2019 or 2020* is at least $10,000 but not more than $5,000,000. See Question 16 for what counts as gross income from farming.
- The primary business activity based on the North American Industry Classification System (NAICS) code begins with digits 111 or 112. Search for your NAICS code at:
- The farming business is operating at the time the application is submitted in 2021.
Corporations, partnerships, estates and trusts must qualify under their own name and Federal Employer Identification Number (FEIN). Partners, shareholders, and beneficiaries of these entities do not qualify unless they operate a separate farm business and have qualifying gross income from farming separate from the entity.
* See exception in question 10 below for farm businesses that started in 2020.
I started my business in 2020 or 2021. Can I qualify for the Farm Support Program?
Yes. Contact us at (608) 266-2772 if you did not receive a pre-qualification letter.
To qualify, you must have at least $10,000 but not more than $5,000,000 of gross farm income in 2020 or 2021 or annualized gross income in 2020 or 2021. Use the 2019 or 2020 federal
Profit or Loss From Farming to figure the amount of gross farm income you earned in 2020 or so far in 2021.
I received a Wisconsin Farm Support Program Grant in 2020. Can I apply again?
My farm business is a Limited Liability Company (LLC). Can LLCs apply for the Wisconsin Farm Support Program?
Yes. Contact us at (608) 266-2772 if you have not received a pre-qualification letter.
If you are unsure how your LLC is treated for tax purposes and you have not received a pre-qualification letter, please consult your tax preparer or call DOR at (608) 266-2772.
Can a nonprofit corporation apply for the Wisconsin Farm Support Program?
Yes. Contact us at (608) 266-2772 if you have not received a pre-qualification letter.
A nonprofit corporation may apply even though it may not be required to file a Wisconsin income/franchise tax return. A nonprofit corporation must use a 2019 federal
Schedule F to determine the corporation's gross income from farming on line 9. Donations and grants provided to a nonprofit corporation are not considered gross income from farming for purposes of this program.
Can a tribal entity operating a farm business apply for the Wisconsin Farm Support Program?
Yes. Contact us at (608)-266-2772 if you have not received a pre-qualification letter.
A tribal entity operating a farm business may apply for the Wisconsin Farm Support Program. A tribal entity must use a 2019 federal
Schedule F to determine the tribal entity's gross income from farming on line 9. Donations and grants provided to a tribal entity are not considered gross income from farming for purposes of this program.
How long will the application take to complete?
Filing online is fast, easy, and secure. Most applications will take just a few minutes to complete.
What counts as "gross income from farming" for purposes of qualifying for the Wisconsin Farm Support Program?
"Gross income from farming" is the amount reported on line 9 of the 2019 federal Schedule F. A corporation, including a tax-option (S) corporation and a nonprofit corporation, must use a 2019 Schedule F to determine the corporation's gross income from farming on line 9. Farm income is described on page 8 of IRS
Farmer's Tax Guide. "Gross income from farming" does not include income not reported on Schedule F, such as gains or losses from sales or other dispositions of the following farm assets:
- Depreciable farm equipment
- Buildings and structures
- Livestock held for draft, breeding, sport, or dairy purposes
For example, income and gains reported on the following IRS forms are not gross farm income for purposes of this program: Schedule C, Schedule D, Schedule E, Form 4797, and Form 4835.
Am I required to file a 2019 and 2020 tax return to be eligible for the Wisconsin Farm Support Program?
No. If you are not
required to file a Wisconsin income or
franchise tax return, you may still apply. Contact us at (608) 266-2772 if you have questions about eligibility. Your eligibility is based on the amount of gross farm income that would be reported on line 9 of the 2019 Schedule F as if you were required to file an income tax return.
If you are required to file a Wisconsin income or franchise tax return, your returns must be filed and processed by November 29 to qualify.
What if I file my taxes on a fiscal year?
If you are a fiscal year tax filer and did not receive a pre-qualification letter, contact us at (608) 266-2772 to help determine your eligibility.
My spouse and I own and operate a farm business together which we elect to treat as a qualified joint venture under sec. 761(f) of the IRC. We each file a separate Schedule F, reporting our respective share of income and expense from the farm business with our jointly-filed individual income tax return. How do we complete the Wisconsin Farm Support Program application?
Only one of you should complete the application.
My spouse and I each own and operate separate farm businesses and file two separate Schedules F. Can we each qualify separately for the Wisconsin Farm Support Program?
Yes. Both of you may apply separately.
May a landowner who rents out their farm qualify for the Wisconsin Farm Support Program?
Only landowners who materially participate in the operation or management of the farm may qualify for the Wisconsin Farm Support Program. Landowners filing federal Form 4835,
Farm Rental Income and Expenses, federal Schedule E,
Supplemental Income and Loss, or federal Form 8825,
Rental Real Estate Income and Expenses of a Partnership or an S Corporation, do not qualify.
How will I know if my application is approved or denied?
You will receive an email from DOR that confirms the approval or denial of your application.
If my application is denied, do I resubmit my application?
Please do not resubmit an application. DOR uses information from your 2019 and 2020 tax returns to determine if you qualify. If you receive an email denying your application, you may contact DOR by 4:30 p.m. on December 10 to resolve any errors submitted with your original application. Call DOR at (608) 266-2772 or email
Note: Applicants that do not resolve errors by 4:30 p.m. on December 10 will not receive a payment from the Wisconsin Farm Support Program. Do not reapply to report a different amount of gross farm income than what you reported on your tax return.
What if the amount of gross farm income reported on my tax return is incorrect?
You must file an amended tax return and resolve any errors with DOR by 4:30 p.m. on December 10. Call DOR at (608) 266-2772 or email
Will the amount of my direct payment be released to the public?
Yes. Grant payments are published on the DOR website.
Why can’t farmers with less than $10,000 in gross farm income apply?
We understand the extremely difficult challenges that farms of all types and sizes are facing, especially during the COVID-19 pandemic. The parameters of this program were designed, in part, to address gaps in USDA programming by providing immediate resources to Wisconsin producers who rely on agriculture as their primary livelihood.
The 2021 round of the Farm Support Program is modeled after the income eligibility requirements developed in 2020 in collaboration with a variety of organizations representing Wisconsin farmers, including:
- Chippewa Valley Bean
- Cooperative Network
- Dairy Business Association
- Ginseng Board of Wisconsin
- National Farmers Organization
- Professional Dairy Producers (PDPW)
- Wisconsin Apple Growers Association
- Wisconsin Cattlemen’s Association
- Wisconsin Corn Growers Association
- Wisconsin Dairy Alliance
- Wisconsin Farm Bureau Federation
- Wisconsin Farmers Union
- Wisconsin Pork Association
- Wisconsin Potato & Vegetable Growers Association
- Wisconsin Poultry and Egg Industries Association
- Wisconsin Soybean Association
- Wisconsin State Cranberry Growers Association
What if I have other questions?