Your soil fertility may represent more than crop-production value—it may also be a documented business asset. Elite Agronomy Solutions provides soil sampling, fertility analysis, and agronomic documentation to support landowners and their tax professionals as they evaluate potential residual-fertility deductions under IRS Section 180.
When farmland is purchased, the soil may contain measurable fertility above agronomic crop-maintenance levels. With appropriate documentation and professional tax guidance, qualifying farmers may be able to recognize the value of certain residual fertility present at acquisition. Our role is to provide reliable, field-specific agronomic data and a clear fertility assessment to support that evaluation.
We help turn soil-test results into organized, defensible information for your records and your tax professional—while keeping the agronomic implications for future crop production in view.
Our service includes
- GPS-referenced soil sampling across the farm or selected fields
- Soil-test analysis for key crop nutrients and soil properties
- Field-by-field documentation of sample locations and results
- Review of fertility levels in relation to agronomic crop requirements
- Identification and valuation support for nutrient levels above established crop-maintenance or optimum targets
- Clear reporting designed to be shared with your CPA, tax attorney, or other qualified advisor
- Coordination with your tax and legal professionals as needed
A Practical, Documented Approach
Residual fertility assessments require more than a single soil test. The strength of the documentation depends on representative sampling, reliable laboratory analysis, field records, nutrient interpretation, appropriate valuation methodology, and clear separation between agronomic needs and potential residual nutrient value.
Elite Agronomy Solutions provides the agronomic side of that process. We do not provide tax, legal, or accounting advice, and we do not guarantee eligibility or a specific deduction. Instead, we provide detailed soil fertility data and professional agronomic reporting so that your qualified tax advisor can evaluate the opportunity based on your ownership structure, acquisition details, farm-use status, tax basis, and applicable tax law.
Section 180 applies to taxpayers engaged in farming and allows an election to expense certain fertilizer, lime, and other soil-enriching or conditioning materials used on land in farming. Residual-fertility treatment can be fact-specific, especially for newly acquired land, which is why CPA and tax-attorney involvement is essential.law.cornell+1
Who May Benefit
This service may be worth discussing with your tax professional if you:
- Recently purchased agricultural land
- Are acquiring farmland with a history of manure application or high fertility levels
- Have inherited farmland and are evaluating its tax treatment
- Farm or materially participate in a farming operation
- Need current, representative soil-test data to document nutrient levels near the time of acquisition
- Want to better understand both the agronomic and potential financial value of existing soil fertility
Land used in farming and the taxpayer’s involvement in a farming business are important considerations under Section 180; eligibility is not automatic simply because land has elevated soil-test levels.cap.unl+1
Start With the Soil
The first step is establishing an accurate picture of the fertility already present in the field. Elite Agronomy Solutions can provide the sampling, data organization, nutrient interpretation, and documentation needed to begin that conversation with your tax professional.
Document your soil fertility. Understand the opportunity. Make informed decisions.
Contact Elite Agronomy Solutions to discuss a Section 180 soil fertility assessment.