Yes.  The amount received should show up on the 1099 received from your county FSA (Farm Service Agency) on the line MFP - Non-Specialty Crops.

Why would you think it wouldn’t be taxable, it’s not welfare?  On second thought it is kinda like welfare - good question.

Kind of snippy, aren't we?

No, you don't have to pay taxes on Trump's farm money. Because first, it wasn't Trump's money. And Second:

Your client will pay, because your client got funds. You won't pay, as the preparer of their tax return.

This is a topic from Feb 2020.