Why “FSA TREAS 310” is showing up on bank statements
If you or your company recently saw “FSA TREAS 310 MISC PAY” on a bank statement, it’s an Automated Clearing House (ACH) deposit disbursed by the U.S. Department of the Treasury on behalf of USDA’s Farm Service Agency (FSA). When FSA shifted disbursements to Treasury’s centralized systems, financial institutions began showing “FSA TREAS 310” as the descriptor on direct deposits. Farm-focused outlets noted the change when it rolled out, explaining that all FSA payments handled by Treasury would carry that label on statements.
What kinds of payments use this code
“TREAS 310” is a common Treasury ACH descriptor used across federal programs. For FSA specifically, you might see it tied to conservation payments, disaster assistance, commodity or livestock relief, or other producer support that a farm business affiliated with your trucking company (or you personally) applied for. Separately, the IRS also uses the “IRS TREAS 310” format for items like refunds or advance credits, which is why the code can look familiar even if the money isn’t from a tax program. The IRS confirms, for example, that Child Tax Credit advance payments posted as “IRS TREAS 310 CHILDCTC.”
Why this matters to owner-operators and fleets
Plenty of trucking businesses are tied to farms and ranches—either because the owners also produce commodities or because the business files vendor paperwork to haul for agricultural operations. If you enrolled with FSA for direct deposit, approved program payments will arrive electronically and display “FSA TREAS 310.” FSA’s own materials emphasize electronic payments and direct-deposit enrollment for producer programs, which can speed up cash flow compared with paper checks.
Expect possible timing differences and offsets
When FSA routed disbursements through Treasury, producers were advised that deposits could post a day later than before because of the extra Treasury processing step. More importantly, payments may be reduced before they reach your account if you (or your entity) have delinquent federal or qualifying state debts. That’s handled by the Treasury Offset Program (TOP), which intercepts eligible federal payments to satisfy certified debts. If your FSA payment was reduced, Treasury’s automated TOP line at 800-304-3107 will tell you which agency requested the offset so you can follow up.
How to verify an unexpected deposit
- Match the amount and date to a recent FSA program approval, payment notice, or your farm records. FSA provides producer disbursement statements and encourages direct-deposit setup for faster payments.
- If you can’t identify the source, call Treasury’s Payment Management Call Center (855-868-0151) for help identifying the paying agency. They can confirm which federal program sent the money.
- Check whether an offset occurred via TOP’s automated line (800-304-3107) and then contact the creditor agency listed for details or to resolve the debt.
Bookkeeping and tax treatment
For businesses that also farm, most USDA producer payments are taxable and should be recorded to the appropriate revenue account (or as program income tied to the farm unit) and documented with the program name and year. Coordinate with your tax professional to ensure payments are classified correctly—especially if your trucking company and farm are separate entities. If you suspect a deposit was made in error, do not spend the funds; contact your bank and Treasury to trace and resolve it.
Quick checklist for fleets and owner-operators
- Confirm the deposit: look for “FSA TREAS 310” and reconcile against FSA approvals or farm records.
- Check for offsets: if the amount is short, call TOP at 800-304-3107 to identify the creditor agency.
- Document for accounting: save statements and program notices for year-end reporting and audits.
- Know that “TREAS 310” appears on other federal deposits too (e.g., IRS), so always read the full descriptor line before you code it.
Bottom line: “FSA TREAS 310” is a legitimate Treasury ACH label for FSA payments. If you run trucks and a farm—or haul under arrangements that require vendor enrollment—seeing this code likely means an approved USDA payment just landed, subject to any federal offsets. Verify, record, and keep rolling.
Sources Consulted: ProM Racing News; Farm Progress; Farm and Dairy; IRS (Taxpayer Advocate Service/IRS.gov); U.S. Department of the Treasury (Green Book/Treasury Offset Program).
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
