Section 180, in Plain English
The IRS Section 180 deduction lets agricultural landowners deduct the value of residual soil fertility, the leftover fertilizer, lime, and nutrients already in the ground when they purchased farmland or ranchland. Soil Deduction Advisors documents that value through certified soil sampling and delivers a CPA-ready report your tax professional can use to file the deduction.
How It Works
Qualify
A short call to confirm your land, purchase history, and eligibility for the deduction
Sample
Certified soil sampling across your property with complete chain-of-custody documentation
Valuation
A detailed nutrient heat map and valuation report showing your residual soil fertility
CPA-Ready
A complete, organized report your CPA can use to prepare and file the deduction
Who Qualifies for a Section 180 Deduction?
Ranchers and crop farmers may qualify, including exotic wildlife ranching operations, the exact eligibility depends on your property type and purchase history.
Frequently Asked Questions
Texas-based soil nutrient documentation specialists helping agricultural landowners unlock Section 180 tax deductions with CPA-ready reporting built to IRS standards.
IRC Section 180 lets someone who purchases agricultural land deduct the value of "excess" residual soil fertility already in the ground, above what's needed to grow a typical crop, in the year they acquire the property, instead of capitalizing that value into the cost of the land.
Landowners who actively farm or ranch the property, including some land under conservation easements, may qualify. Land enrolled in the Conservation Reserve Program (CRP) does not qualify. The deduction is a one-time claim per property.
Deductions typically range from $500 to $2,000 per acre for land purchased within the last decade. Older purchases may still qualify but often for a smaller amount, since the calculation depends on historical nutrient costs and your cost basis.
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Yes, Section 180 has been part of the tax code since 1960. That said, only fertility documented above a crop-usage baseline qualifies, and claims should be backed by soil testing and fertilizer application records. Soil Deduction Advisors' reports are built for CPA review and audit defensibility.
We conduct certified soil sampling, build a nutrient heat map of your property, and compile a CPA-ready report with full chain-of-custody documentation, so your CPA has what's needed to file with confidence.
Yes. Soil Deduction Advisors provides the soil sampling, valuation, and documentation, but we are not a tax advisory firm. Your CPA or tax preparer makes the final determination and files the deduction.
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