Many landowners are unaware that their soil may contain measurable, documented value that could support a potential tax position under Section 180 of the IRS tax code.
Over years of farming, essential micronutrients naturally accumulate in the soil. These nutrients play a critical role in crop production and, under the right conditions, may be evaluated and documented as part of a structured tax strategy.
The opportunity isn’t just in the soil itself – it’s in how that value is properly identified, measured, and supported.
Section 180 of the Internal Revenue Code allows certain soil-related expenditures to be treated as a deductible expense under qualifying conditions.
In practical terms, this means that soil fertility value – when properly analyzed and documented – may be considered as part of a legitimate tax position.
This is not automatic. It requires accurate soil sampling, professional agronomic analysis, structured valuation methods, and documentation aligned with IRS expectations. Without these elements, the opportunity is often missed entirely.
For decades, farmland has generally been treated as a non-depreciable asset. As a result, most farmers – and even some advisors – have not explored the potential for soil-based valuation under Section 180.
The process itself involves specialized scientific expertise, proper documentation standards, and coordination with tax professionals. Without the right guidance, the complexity alone prevents most landowners from pursuing it.
We’ve built a structured, end-to-end process designed to be clear, compliant, and fully managed.
We begin with a review of your property details to determine whether your land may qualify under Section 180 guidelines.
Soil samples are collected using recognized scientific methods to ensure accurate and reliable data.
Our team works with experienced soil scientists and agronomic professionals to measure and evaluate micronutrient levels within the soil.
Based on the analysis, nutrient levels are assessed to determine whether they may support a structured valuation under Section 180.
We compile a clear, organized report designed to align with IRS expectations and integrate directly with your CPA’s process.
This process is designed with one priority in mind: ensuring the final documentation is clear, supportable, and aligned with recognized standards.
Every step – from data collection to reporting – is handled with accuracy, proper methodology, and structured presentation so that the results are usable and defensible if ever reviewed.
For qualifying properties, this process may uncover significant per-acre deduction potential based on soil composition and documented nutrient levels. While results vary depending on the land, many landowners discover value that would otherwise remain unrecognized.
Section 180 evaluation works alongside your existing farming operation.
There are no required changes to how you farm, no disruption to your workflow, and no additional operational burden. The entire process is handled on your behalf so you can stay focused on your land.
The first step is determining whether your property may qualify. We begin with a quick review of your land details and guide you through the process from there.
