7 CFR § 1410.44 - Average adjusted gross income.

---
identifier: "/us/cfr/t7/s1410.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1410.44 - Average adjusted gross income."
title_number: 7
title_name: "Agriculture"
section_number: "1410.44"
section_name: "Average adjusted gross income."
chapter_name: "COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE"
subchapter_number: "B"
subchapter_name: "LOANS, PURCHASES, AND OTHER OPERATIONS"
part_number: "1410"
part_name: "CONSERVATION RESERVE PROGRAM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 714b and 714c; 16 U.S.C. 3801-3847."
regulatory_source: "84 FR 66819, Dec. 6, 2019, unless otherwise noted."
cfr_part: "1410"
---


# 1410.44 Average adjusted gross income.

(a) Benefits under this part will not be available to persons or entities whose average adjusted gross income exceeds $900,000 for the 3 taxable years preceding the most immediately preceding complete taxable year, or who otherwise do not meet the AGI requirements specified in part 1400 of this chapter.

(b) The limit specified in paragraph (a) of this section may be waived in accordance with part 1400, subpart F, of this chapter.