Residual Fertility Valuation Program for Section 180

Advanced Agrilytics helps document residual soil fertility in recently purchased farmland – a key step in supporting Section 180 tax filing.

Tax savings may be possible, but only with the right proof.

Section 180 of the IRS tax code allows landowners to deduct the value of residual soil nutrients. But your CPA can’t claim what isn’t documented.

That’s where we come in.

Our Residual Fertility Valuation Report transforms your soil data into a third-party verified, IRS-aligned document your tax advisor can use to evaluate a potential deduction. No guesswork. No generic lab printouts. Just defensible data, formatted for audit-readiness.

See If a Residual Fertility Report Is Right for You

Provide a few quick details and we’ll follow up with next steps.

More than a deduction. A smarter way to farm.

Backed by science. Built for accuracy.

With over $25 million invested in agronomic R&D and 150+ years of combined soil science expertise, Advanced Agrilytics reports are powered by patented technology and proven methodologies that align with IRS Section 180 expectations

What’s Included?

Nutrient Inventory

Soil-based inventory of residual macro- and micronutrients

Valuation Summary

Total dollar valuation of nutrients in the soil

Geospatial Layers

Field maps of nutrient concentration and variability

Compliance Support

Meets IRS Section 180 documentation standards

How It Works

1

Fill out the interest form

Start with a short form (we can help).

2

Review your proposal

We confirm eligibility, acreage, and pricing.

3

Share boundaries and data

If you’ve got soil tests, great. If not, we’ll guide you.

4

We process and validate

Using our proprietary TerraFraming™ system.

5

Get your certified report

Delivered as a CPA-ready PDF Residual

FAQs

What is Section 180 and how does it work?

Section 180 of the IRS Tax Code allows agricultural landowners to deduct the value of residual soil nutrients—such as phosphorus, potassium, and micronutrients—from their taxable income. This deduction can be claimed in full during the year of purchase or inheritance, provided the landowner is actively engaged in farming or ranching. 

To qualify, landowners must: 

  • Own agricultural land with sufficient tax basis 
  • Be actively farming or ranching with the intent to make a profit 
  • Regularly engage in activities like planting, harvesting, and/or livestock management 
  • Maintain records showing consistent efforts to improve the operation 

 

Proper documentation is essential to support the deduction. 

The Advanced Agrilytics’ Residual Fertility Valuation Report helps you:  

  • Claim the value of residual fertility when purchasing or inheriting farmland  
  • Simplify IRS Section 180 documentation with a third-party verified residual fertility report  
  • Validate nutrient levels to support accurate deductions  
  • Support your deduction with defensible data from an industry leader in agronomy  

Advanced Agrilytics brings together cutting-edge technology and deep agronomic expertise. With more than $25 million invested in R&D, 16 proprietary patents (and four pending), and a team with more than 150 years of combined soil science experience, Advanced Agrilytics offers unmatched precision and credibility. Our defensible, repeatable process is designed to meet current IRS Section 180 guidelines – giving your CPA confidence and your tax filing rock-solid support.  

Ready to Move Forward?

Fill out the form to begin your soil fertility documentation process.

Legal Disclaimer
Advanced Agrilytics does not provide legal, tax, or accounting advice. The information in this document is for general informational purposes only and should not be relied upon as a substitute for professional guidance. We are not certified public accountants (CPAs), attorneys, or tax advisors. Eligibility for IRS Section 180 deductions depends on individual circumstances and is subject to interpretation and approval by the Internal Revenue Service. We do not guarantee results or acceptance of any tax filing or deduction claim. Please consult your CPA or tax professional to determine how this information may apply to your specific situation.