Adding acres to an operation is a significant investment, but the value of that investment isn’t limited to what you can see above ground.

For growers who have recently purchased agricultural land, there may be another asset beneath the surface: residual soil fertility.

Section 180 of the Internal Revenue Code may allow eligible landowners who have recently acquired acres through purchase or inheritance to deduct the value of residual nutrients from fertilizer applied before the land changed ownership. While eligibility and valuation are determined by qualified agronomic and tax professionals, the process begins with reliable soil data.

What is residual soil fertility?

Residual soil fertility refers to nutrients present in the soil above established baseline fertility levels. If those nutrients were present when the property changed ownership, they may represent a separable asset that can be evaluated as part of a Section 180 residual fertility deduction. 

Many landowners are unaware this opportunity exists. That’s why obtaining accurate soil information early in the process is so important. 

It all starts with the right soil sample.

When evaluating residual soil fertility, getting the sample right matters, but so does timing. Soil testing should be completed soon after acquiring the land and before applying fertilizer, so the results can document the residual fertility present at the time of purchase.

Because that initial soil sample can become the foundation of the residual fertility evaluation, the quality of the data is critical. The SoilView™ standard combines standardized sampling methods, trained professionals and proven quality assurance processes to deliver accurate, reliable soil data that helps agronomists identify and document potential residual fertility value with confidence.

While SoilView does not determine tax eligibility or assign a residual fertility value, we provide the clear, quality, consistent soil data that supports the professionals who do.

Building confidence through documentation.

A potential Section 180 evaluation relies on much more than a laboratory report. Quality documentation helps create a science-based foundation for the professionals involved in the process.

Every SoilView sampling project includes standardized collection methods, GPS sample locations, laboratory results and detailed acreage maps. Those deliverables become part of the documentation package that agronomists use to calculate residual fertility and CPAs use when preparing tax records.

Supporting your trusted advisors.

Section 180 is a collaborative process involving multiple experts. Each plays a distinct role:

• You purchased the land.
• SoilView provides professional soil sampling that helps measure nutrients.
• Your agronomist evaluates residual fertility against established agronomic baselines for 
your soil types and region.
• Your CPA or tax professional determines whether a Section 180 deduction may apply.

Start with data you can trust.

Whether you’re evaluating newly purchased farmland or simply looking to better understand the value beneath your acres, professional soil sampling provides the foundation for confident decision-making.

If you’ve recently acquired farmland, now is the time to start the conversation with your agronomist and tax advisor. SoilView can provide clear, quality, consistent soil sampling needed to support the evaluation process, helping ensure every opportunity is explored. 

If you need a partner for Section 180 soil sampling, SoilView provides professional sampling and reliable data to support your agronomic and tax professionals.