Agricultural Disaster FAQs

Section 143.121.3(10), RSMo allows an income tax subtraction for payments received from a program that compensates agricultural producers who have suffered a loss due to a disaster or emergency.  The subtraction can be claimed on the Missouri Individual Income Tax Return (Form MO-1040), Missouri Fiduciary Income Tax Return (Form MO-1041), Missouri Corporation Income Tax Return (Form MO-1120), and Missouri Pass-Through Entity Tax Return (Form MO-PTE).

You may qualify if you are an agricultural producer who received a payment from a program providing compensation due to a loss as a result of a disaster or emergency, including payments received as compensation under the Market Facilitation Program. The agriculture payment must be included in your federal adjusted gross income or federal taxable income. To the extent payments from the Market Facilitation Program for crops, non-specialty crops, and livestock are included in income, the amounts qualify as a subtraction for agricultural disaster relief payments.

Enter the amount of payment you received from a program that compensates agricultural producers for losses caused by a disaster or emergency on the designated line of your income tax return. Attach a copy of the Form 1099 and if applicable Federal Schedule F and Federal Schedule K-1.

The following documentation is required when claiming the agriculture disaster relief subtraction:

• Form(s) 1099 (that indicates your agriculture payment) *
• Federal Schedule F (if applicable)
• Federal Schedule K-1 (if applicable)
• Page 1 and 2 of your amended Missouri Partnership, S-Corporation or Fiduciary return (if applicable).

* Form 1099 should be attached if claiming payments from the Market Facilitation Program.

Taxpayers claiming the subtraction based on payments from the programs listed below must also provide a signed statement indicating the payments were the result of a disaster or emergency. The statement should include the nature of the disaster or emergency and when it occurred.

• Livestock Risk Protection Insurance Plan,
• Livestock Gross Margin Insurance Plan,
• Crop insurance,
• Agriculture Risk Coverage (ARC),
• Price Loss Coverage (PLC).

Livestock Forage Disaster Program
Livestock Indemnity Program
Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish
Emergency Commodity Assistant Program (ECAP)
Emergency Conservation Program
Noninsured Crop Disaster Assistance Program
Pandemic Assistance Revenue program
Pasture, Rangeland, Forage Pilot Insurance Program
Annual Forage Pilot Program
Market Facilitation Program
Coronavirus Food Assistance Program
USDA WHIP+
Supplement Disaster Relief Program (SDRP)
Emergency Livestock Relief Program (ELRP)
Farmer Bridge Assistance Program (FBA)

Claims for the agricultural disaster relief for proceeds from the following programs must include a statement of the loss or disaster (county, event):

• Livestock Risk Protection Insurance Plan
• Livestock Gross Margin Insurance Plan
• Agriculture Risk Program
• Price Loss Coverage Program
• Crop Insurance Proceeds