IRS Section 180 allow landowners to deduct the value of soil nutrients present at the time of purchase. Don't miss out on thousands in tax breaks.
Our Guarantee: If no residual nutrients are found in your soil, we'll refund the full cost of the report. Zero risk—you either find tax-saving nutrients or get your money back.
Trusted by Farmers & Landowners | Mirrors IRS Language | Defensible Reports
When you buy farmland, you're not just buying dirt—you're buying hidden value in the soil. But most landowners miss out on a little-known tax break that could save you thousands per acre. Why? Because they don't know about IRS Section 180 (or 167 & 168 for absentee landowners).
Farmland purchases leave you with few deductions—until now.
Residual soil nutrients can be worth thousands, but you need proof.
Claim in your year of purchase. Missed it? Amend or file retroactively.
Watch this short video to understand how we help landowners unlock thousands in tax savings through third-party documentation.
Ready to get started? Schedule your free eligibility check to see how much you could save.
Schedule Intro CallWith our expert analysis, you'll unlock the full tax-deductible value of your soil's residual nutrients—turning dirt into dollars. Here's how it works:
Not guesses. Not baselines. Not bloated counts. Just what farmers actually apply through standard practices & what the IRS actually acknowledges.
Only conventionally fertilized nutrients, following industry norms — P, K, S, Zn, B, Ca/Mg. Not theoretical baselines. Not natural soil fertility. Just nutrients managed through standard fertilizer practices.
We don't rely on inflated nutrient levels no one can tie to conventional fertilizer practices. Not theoretical baselines. Not natural soil fertility. Every number traces back to industry-standard fertilizer & crop management.
Residual Fertility is fertility (available fertilizer-equivalent nutrients) left over from the prior owner. It does not mean "excess nutrients" over some theoretical or modelled baseline.
How many times does Section 180 or PLR 9211007 mention "baseline nutrients" or "excess fertilizer"?
Zero. Not once.
Most competing methods are built on terms the IRS has never used. Our method uses the ones they do: presence, extent, & useful life of fertilizer actually applied.
A clear look at how the industry operates — and why our method stands apart.
| Method | How It Works | What's Wrong With It | IRS Support? | Defensibility |
|---|---|---|---|---|
| All Nutrients Model | Treats all nutrients in the soil as if they came from fertilizer or cropping practices, regardless of source. | Most soil nutrients are natural. Doesn't distinguish between fertilizer-equivalent nutrients and natural soil fertility. | IRS requires nutrients to come from prior fertilizer or cropping practices, not natural soil fertility. |
☆☆☆☆☆
Not defensible. Overstated. |
| Baseline Nutrients Model | Assigns a "baseline" fertility level & labels anything above it as "excess." | Baselines vary by vendor, aren't tied to industry norms for applied fertilizer & aren't based in Section 180 or IRS rulings. | No mention of "baseline" or "excess nutrients" in IRS Tax Code Section 180 or rulings. |
★☆☆☆☆
Assumption-heavy. Easy to challenge. |
| Our Method: Actively Managed Nutrients Only | Measures only nutrients following industry norms for applied fertilizer & cropping practices. Converts to fertilizer-equivalent lbs & prices locally. | None. Purpose-built to match industry norms for how fertiilty is actually applied & managed. | Strong. Mirrors actual IRS language around fertilizer nutrients, presence & exhaustion, aligned with industry norms. |
★★★★★
Clean, conservative, audit-ready. |
Because it's grounded in two things competitors ignore:
Measures only conventionally fertilized nutrients, following industry norms (P, K, S, Zn, B, Ca/Mg). Converts to fertilizer-equivalent lbs & prices locally.
We only count the nutrients farmers actually buy, apply & manage. Not background fertility. Not the dirt's natural profile. Just the fertilizer inputs that matter.
The IRS has never endorsed baselines or "excess nutrient" theories. Instead, their rulings focus on whether the taxpayer can show:
Bottom line: Our method is the only one built for both the real world and the IRS, giving landowners and farmers farmers a clean, defensible analysis backed by both agronomy and tax law.
Claim in your purchase year for maximum savings. Missed it? Amend within 3 years or file retroactively up to 15+ years. Act now!