Yes. IRS pub P225 says that CFAP payments are agricultural program payments they you must include in cross income and are reported on Schedule F lines 4a & 4b. Since they are reported on Schedule F line 4b it contributes to line 9 and the SBA states gross receipts for Schedule F are calculated by adding line 1b and line 9. You will need to know which numbers contribute to lines 1b and 9 every quarter to calculate your quarterly gross receipts.
https://www.irs.gov/pub/irs-pdf/p225.pdf
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Moral Dilemma and PPP
