Section 180 · Recent Land Purchases
Just Bought Farmland or Ranchland? Claim Your Section 180 Deduction
If you purchased agricultural land within the last several years, you're in the strongest position to claim a Section 180 soil nutrient deduction, often $500 to $2,000 per acre. Here's why timing matters.
Why Recent Purchases Matter
Section 180 lets you deduct the value of residual soil fertility already in the ground when you acquired agricultural land. The deduction is strongest when it's tied to a clear, documented purchase, recent transactions come with clean records: a defined purchase price, a specific closing date, and a soil profile that hasn't been altered by years of subsequent fertilizer applications.
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Landowners who purchased within roughly the last 10 years are typically in the best position to claim the full range of the deduction. Older purchases can still qualify, but the documentation and valuation get more complex the further back the purchase date, since nutrient pricing and land conditions at the time of acquisition are harder to reconstruct.
What Makes Your Purchase a Good Fit
You purchased (or inherited) the land within the last several years
You are actively farming, ranching, or managing the land agriculturally
No prior Section 180 claim has been made on this property
You have documentation of your purchase price and closing date
The Sooner You Test, the Cleaner the Data
If you haven't yet applied significant new fertilizer since your purchase, now is the ideal time for a soil study, before ongoing farming or ranching activity changes the nutrient profile you originally acquired. Even if you have already fertilized, we can often still work with historical data, but sooner is always better.
How It Works
Free Qualification Review
We review your purchase date, acreage, and land use to confirm this is a strong fit and give you a preliminary estimate.
On-Site Soil Sampling
Certified technicians collect soil samples using systematic grid methods that meet IRS documentation standards.
Lab Analysis & Valuation
Samples are tested by an accredited laboratory and valued using relevant regional commodity pricing.
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CPA-Ready Report Delivery
You receive an IRS-compliant report package your accountant can use for your tax filing.
Recent Purchases, Common Questions
There's no strict cutoff, but purchases within the last decade generally offer the clearest documentation and strongest deduction values. If you purchased longer ago, we can still evaluate your situation, the process just requires additional historical documentation.
Possibly. Section 180 isn't limited to recent purchases, but the deduction value and the documentation required both get more complex the further back you go. We'll give you an honest assessment of whether it's worth pursuing during your free consultation.
It can. The soil study is most accurate when done before significant new fertilizer has been applied, since that's what could change the nutrient profile from what you originally acquired. If you've already applied fertilizer, we can still often work with historical data, but sooner is better.
Inherited land can also qualify, the same core concept applies, you're documenting the nutrient value already in the ground when you took ownership.
The Sooner You Act, the Stronger Your Case
If you purchased agricultural land in recent years, a free consultation now can confirm what you may be eligible to claim, before more time passes.
