Under Section 180 of the IRS Code
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If you’ve bought agricultural land—cropland, pasture, ranchland, or timberland—within the past 15 years, there’s a powerful but often-overlooked tax opportunity you may be missing: the Legacy Nutrient Deduction™.
Under Section 180 of the IRS Code, landowners can deduct the residual fertility value in their soils at the time of acquisition. In other words, the nutrients already in your land—thanks to previous fertilizer applications, lime, gypsum, or compost—can translate into real tax savings. The average deduction? Around $1,700 per acre for our clients.
This isn’t a generic soil test. Our team uses scientifically rigorous, third-party testing and analytics to measure residual nutrient levels and produce IRS-compliant reports. We work hand-in-hand with ag-focused CPAs, brokers, and financial professionals across all 48 states to make sure your deduction is accurately assessed, claimed, and defended if ever needed.
How does it work?
1. Soil Testing & Analysis – Our experts collect and analyze soil samples to quantify the nutrient value.
2. Document Farming Practices – We help identify historic practices like fertilizer usage and lime application.
3. CPA Coordination – We partner with experienced ag tax professionals (like Adams Brown CPAs) to apply the deduction properly.
4. IRS Compliance – You stay protected and informed with updated Section 180 guidance.
For landowners with significant acreage, this deduction could mean tens of thousands of dollars in tax relief—but it’s only available to those who have the data to support it.
Don’t leave money in the soil.
