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SURE (1-SURE Para. 4E)

The 2008 Farm Bill amended the Trade Act of 1974 to create the Supplemental Revenue assistance program (SURE).
The SURE program provides benefits for farm revenue losses due to natural disaster that incurred in the crop years 2008 through September 30, 2011. To be eligible for SURE payments, a producer is required to obtain crop insurance on all crops in all counties or, if crop insurance is not available, to participate in the Non-Insured Assistance Program (NAP) except for grazed acreage.  However, crop insurance or NAP coverage is no longer required for crops that are not of economic significance or those where the administrative fee required to buy NAP coverage exceeds 10 percent of the value of the coverage.
Eligible farmers and ranchers who meet the definition of Socially Disadvantaged, Limited Resource, or Beginning Farmer or Rancher are exempt from the risk management purchase requirement. 
The following are the conditions that trigger SURE payments: 

1. at least one crop of economic significance must suffer a 10% production loss due to an eligible disaster condition
2. crop of economic significance is a crop that has contributed or would have contributed at least 5% or more of the total expected revenue from all crops on the farm
3. producers in counties declared disaster counties by the Secretary of Agriculture, or in contiguous counties, or those who show proof of an individual loss of at least 50% are eligible to receive SURE payments for crop producer or crop quality losses.  Losses are measured with consideration to the whole-farm revenue, which includes crop insurance indemnities and commodity program payments, so that producers are not paid more than once for the same loss.

IRS Form 1099-G
Producers annually receive CCC-1099-Gs detailing payments producers have received from the Commodity Credit Corporation.  The annual report of program payments on the CCC-1099-G is a service intended to help our customers report taxable income. It is not intended to replace the producers’ responsibilities to report income to IRS.
FSA staff cannot interpret IRS regulations or advise producers about which payments to report on their income tax returns.  However, county office staff can review payments for accuracy.