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Insights for Texas Landowners
Straightforward guidance on Section 180, soil fertility deductions, agricultural tax topics, and the issues that affect Texas farms and ranches.


Claiming the Deduction Successfully: Timing, Elections, and Working with Your CPA
Practical Steps for Landowners Ready to Move from Soil Data to Tax Return You have confirmed eligibility, completed professional soil testing, and received a residual fertility valuation report. The final, and most important, phase is coordinating with your tax professional so the deduction is properly claimed, documented, and positioned for any future questions from the IRS. This article outlines the practical steps that experienced agricultural CPAs and landowners typically
Oct 54 min read


Putting a Dollar Value on Residual Fertility
How Excess Nutrients Are Measured, Converted, and Priced for Section 180 Claims Once professional soil testing has established that residual (excess) nutrients exist above a defensible baseline, the next critical step is converting those pounds of phosphorus, potassium, calcium, magnesium, sulfur, nitrogen, and micronutrients into a credible dollar amount. This valuation is what ultimately appears on, or supports, the deduction claimed on the tax return. Getting the methodolo
Sep 214 min read


The Foundation of a Strong Claim: Professional Soil Testing and Documentation
Why the quality of your soil data determines the strength of a Section 180 residual fertility deduction, and what professional testing actually requires.
Sep 63 min read
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