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Adjusted gross income, also known as (AGI), is defined as total income minus deductions, or adjustments to income that you are eligible to take. Gross income includes wages, dividends, capital gains, business and retirement income as well as all other forms income.
IRS requires written consent from the individual or legal entity to provide USDA verification of compliance with AGI limitation provisions. The annual certification is made possible by completing the CCC-941 form, Average Adjusted Gross Income Certification and Consent to Disclosure of Tax Information.