IRS Section 180
What is IRS Section 180?
IRS Section 180 is a published part of the U.S. tax code that lets agricultural land buyers deduct the cost of excess soil nutrients as an expense in the year of purchase.
Want to see the actual code?
IRS Section 180 is public record and we encourage you (and your CPA) to read it.
Here it is: www.goveinfo.gov
Free Resource
Download our Land Deduction Readiness Checklist to see if your property qualifies.
The Problem
Most ag-land investors miss out on one of the simplest, most legitimate deductions in the tax code.
Yet many ag land buyers and even their CPAs, don’t know it exists.
That means thousands of dollars in legal deductions vanish the moment fertilizer touches the field.
Consequence
What happens if nothing changes?
Every acre you close on without a soil test could mean an average of $500 per acre in deductions you’ll never recover.
On a 1,000-acre purchase, that’s roughly $500,000 in lost tax savings, money that stays in the soil instead of working for your portfolio.
What We’d Tell Our Own Family
Get a soil test before you apply fertilizer.
An average of $500 per acre is not something to miss out on. That’s exactly what we would tell our own families who buy ag land.
Rooted in Compliance
We take compliance as seriously as you and your CPA do.
- Certified Crop Advisor affiliated with the American Society of Agronomy
- Verified lab data from independent accredited facilities
- CPA- and tax-ready documentation
- No shortcuts. No gray areas. Just accurate math and complete transparency.
For Your CPA
Download our one-pager overview IRS Section 180 Brief. Showing our process and protocols.
Ready to Calculate Your Deduction?
Let’s find out what your land could be worth
