Navigating the IRS Section 180 with The Agronomic Consulting Group

At The Agronomic Consulting Group, we help landowners, like you, navigate the guidelines to uncover qualifying tax deductions for land ownership of cropland, farmland or ranchland.

We’ve Helped
Landowners Unlock Over

$250 Million

How Much Can We Save You?

Whether you purchased or inherited farmland recently, you may qualify for specific tax deductions related to its soil nutrient load. With a Section 180 Deduction you can get tax savings that your neighbors & competitors are missing out on.

Section 180 Testimonial

“We really appreciate the way that Sam and his team approach it. They’re very methodical. I love the fiduciary aspect and the way they educate the clients, and it’s just been a very value add even for our firm.”

– Brandon Dirkschneider
CEO | Coordinated Planning

Why Partner with

The Agronomic Consulting Group?

With The Agronomic Consulting Group, you can unlock real tax savings through Section 180, backed by over a century of agronomy and farm business expertise—partnering with you and your CPA to maximize your deductions with clear, CPA-ready, defensible reporting.

ONGOING SUPPORT
We’re always available to answer questions and work directly with you and your CPA, providing clarity every step of the way.

CONFIDENCE IN EVERY STEP
We focus on maximizing your deduction while maintaining a strong, defensible position—so you can move forward with confidence.

DEFENSIBLE CPA READY REPORTS
Our reports are developed in collaboration with legal professionals to ensure they’re accurate, compliant, and built to stand up to scrutiny—giving you and your CPA confidence at filing.

PROVEN EXPERIENCE
With over a century of experience, our agronomy consulting team brings deep expertise in soil health and field nutrients—delivering insights you can trust.

FLEXIBLE PRICING
Our approach is reflective of the amount of excess fertility in your land, ensuring you only pay for the value you receive.

The Agronomic Consulting Group

Advantage

Years of
Experience

Our collaboration with Land Investors and CPAs has secured significant deductible value, showcasing our expertise.

Customized
Reports

We provide detailed, tailored reports for you and your CPA, streamlining the filing process.

Comprehensive
Support

From initial soil sampling to final report submission, we’re on your team every step of the way.

Your Time May Be Running Out

Timely Soil Sampling

Unsure about your farming operations ability to utilize the Section 180 Deduction?

We recommend obtaining a soil sample as soon as possible.

By obtaining a soil sample, this ensures you maintain eligibility for Section 180 deductions if you choose to utilize the deduction in the future. If you are located in the continental United States, this is a service The Agronomic Consulting Group can provide for you.

Additional Section 180 Information

Whether you have purchased or inherited farmland recently, you may qualify for specific tax deductions related to the soil nutrient load on your cropland, farmland or ranchland.

The Agronomic Consulting Group supports farming operation of agricultural properties who are often experienced with tax dedications related to capital items, however with the IRS Section 180 tax deduction, operations may not be as familiar with soil fertility related deductions as well.

IRS Section 180 allows landowners to treat the residual fertility present in the soil at the time of purchase as a deductible cost. Though the deduction should be filed during the year of land purchase, landowners may be able to file an amended tax return for a previous tax year.

§180. Expenditures by farmers for fertilizer, etc.
(a) In general A taxpayer engaged in the business of farming may
elect to treat as expenses which are not chargeable to capital account
expenditures (otherwise chargeable to capital account) which are paid
or incurred by him during the taxable year for the purchase or
acquisition of fertilizer, lime, ground limestone, marl, or other materials
to enrich, neutralize, or condition land used in farming, or for the
application of such materials to such land. The expenditures so
treated shall be allowed as a deduction.
(b) Land used in farming
For purposes of subsection (a), the term ‘‘land used in farming’’
means land used (before or simultaneously with the expenditures
described in subsection (a)) by the taxpayer or his tenant for the
production of crops, fruits, or other agricultural products or for the
sustenance of livestock.
(c) Election
The election under subsection (a) for any taxable year shall be made
within the time prescribed by law (including extensions thereof) for
filing the return for such taxable year. Such election shall be made in
such manner as the Secretary may by regulations prescribe. Such
election may not be revoked except with the consent of the Secretary.

Need additional information on IRS Section 180 tax deduction or want to read more, that’s what we encourage our clients to do. Below are a few sites and articles to help guide you in your research. We look forward to hearing from you soon.

University of Nebraska