Who Qualifies for IRS Section 180, Tax Deduction?
You purchased Ag Land (crop, cattle, livestock)
Land purchased within the last 3 tax years
Fertilizer HAS NOT been applied by you (unless a soil test was done first)
You materially participate in agriculture
Common Disqualifiers
• Land purchased more than three tax years ago
• Fertilizer applied immediately after closing without a soil test
What You Want in Your Soil
- High Levels of nutrients
(Phosphorus, Potassium, Calcium, Magnesium, Sulfur, Zince, Iron, Boron Manganese, Copper)
The higher the nutrients = higher tax deduction.
Example
If soil test lab results shows nutrient levels above baseline, a 200-acre farm could qualify for ≈ average of $500 per acre in deductions.
Actual amounts depend on soil data and science backed valuation methods.
Time Sensitive.
If you don’t use it, you lose it.
If a soil test isn’t done after closing, those nutrients become non-deductible the moment fertilizer is applied.
IRS Section 180 applies only to nutrients existing at the time of purchase and before fertilizer is added.
If you don’t take it, (Sec 180) it’s an absolute loss. You’re never going to get it again
Soil test after closing and before you apply fertilizer.
That’s your only chance to capture the deduction.
We DON’T want to hear you say:
“We’d already fertilized by the time we found out about Section 180. Missed the deduction. We won’t make that mistake again.”
We DO want to hear you say:
“$175,000 in tax deduction value on a 200-acre farm. The test paid for itself 10x over.”
We were contacted by Soil Tax Guys shortly after purchasing our acreage property in Creston, CA, and they informed us about the benefits of soil testing under tax code 180. From start to finish, they were professional, thorough, and easy to work with. The process was clearly explained, and their team delivered a detailed, easy-to-understand report at the end. Thanks to their expertise, we were able to secure a tax deduction of over $175,000! We couldn’t be more pleased with the results and highly recommend their services.
– Melissa. California, Vineyard
You’ve already invested in the land
Would it make sense to see what your soil could return before you apply fertilizer again?




