Your land holds more than just nutrients – it may hold measurable, documentable value that could support a potential tax position under Section 180 of the IRS tax code.
With the right analysis and documentation, soil fertility value may be evaluated and structured in a way that integrates directly into your broader tax strategy – without changing how you farm.
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 built up over years of farming may be analyzed and documented as part of a structured, supportable tax position.
This is not automatic. It depends on accurate soil sampling, professional agronomic analysis, a structured valuation approach, and documentation aligned with IRS expectations. Without these elements in place, the opportunity is often overlooked or not properly captured.
For decades, farmland has been treated as a non-depreciable asset. As a result, the underlying value within the soil itself has often been overlooked.
Micronutrients such as calcium, zinc, manganese, and other essential elements accumulate naturally over time. These nutrients contribute directly to land productivity – and when properly measured, may represent quantifiable value.
The key is not just identifying that value – but documenting it correctly.
We provide a structured, end-to-end approach designed to be clear, compliant, and fully managed.
It begins with a review of your land to determine whether it may qualify under Section 180 guidelines.
From there, soil samples are collected using recognized scientific methods and analyzed by experienced agronomic professionals. Nutrient levels are measured and evaluated to determine whether they may support a structured valuation.
Finally, all findings are compiled into 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 that all documentation is accurate, properly structured, and supportable. Every step, from initial data collection through analysis and reporting, follows recognized methods and is organized in a way that integrates cleanly with your CPA’s work.
When handled correctly, this approach is intended to support a clear and defensible position if ever reviewed.
For qualifying properties, Section 180 evaluation 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.
This process works alongside your existing farming operation.
There are no required changes to how you farm, no disruption to your workflow, and no added operational burden. The technical work is handled on your behalf so you can remain focused on your land.
The first step is understanding what opportunities may exist on your property. We begin with a simple review of your land details and guide you toward the services that best align with your goals.
Section 180 is a tax provision that may allow certain soil fertility value to be documented and treated as a deductible expense under qualifying conditions.
Eligibility depends on land ownership, soil conditions, and timing - such as land purchase or qualifying improvements. Each property must be evaluated individually.
A professional soil analysis and land review is required to determine whether your property may meet Section 180 criteria.
It varies based on acreage, soil composition, and land value. Each property is evaluated on a case-by-case basis.
No. The process works alongside your current operation without requiring any changes.
In most cases, it applies at the time of land purchase or when qualifying soil improvements are made.
Proper documentation includes soil sample data, professional analysis, and structured reporting aligned with IRS expectations.
When handled with accurate data and proper documentation, the process is designed to be compliant and defensible.
Most soil evaluations and reports are completed within a few weeks.
Start with a simple land eligibility review. From there, we guide you through the full process.
