Hidden Tax Savings
are in Your Soil.
We provide independent soil testing and reporting designed to support tax deductions for landowners, buyers, and investors.
What Is Section 180?
Section 180 in 60 Seconds
The excess fertility deduction is based on a simple idea: when you buy agricultural land, you're not just buying dirt, you're also buying the nutrients already in the soil.
Those nutrients, like phosphorus, potassium, and others, often have real, measurable value because they were built up over time through prior use.
If testing shows those nutrients are present in excess of what's needed, a portion of your purchase price can be allocated to that soil fertility. That value can then be deducted over time, or in some cases immediately, depending on how the land is used and your tax situation.
The result is real tax savings, improved cash flow, and a better overall return on your land investment.
We handle the soil testing, analysis, and reporting to support that deduction. Your CPA applies it to your return.
How It Works
Six Steps to Your Deduction
Property Validation
We evaluate your property, acquisition timing, and eligibility.
Professional Soil Sampling
GPS-documented soil samples collected using agronomic protocols.
Laboratory Analysis
Independent lab testing establishes baseline nutrient levels.
Fertility Quantification and Valuation
Excess nutrients quantified and valued using IRS-accepted methods.
CPA-Ready Reporting
Clear, defensible reports structured for tax filing and audit support.
Ongoing Documentation
Ongoing nutrient depletion documentation over the deduction window.
Who We Serve
Built for Landowners and Professionals
Whether you farm it, buy/inherit it, sell it, or advise on the tax return, we provide the soil science that supports your deduction.
Every report we produce is grounded in university-level science and defensible documentation standards, because landowners deserve certainty, not estimates.
Scientific Leadership
Dr. Jake Mowrer, Ph.D.
Soil Scientist and Professor, Department of Soil and Crop Sciences
Texas A&M University
Jake Mowrer is a soil scientist and professor in the department of soil and crop sciences at Texas A&M University. He holds MS and PhD degrees in soil fertility and soil chemistry from the University of Georgia. He was raised on a cattle farm in North Georgia and understands how critical the soil and its nutrients are for plant and animal production. From an early age, hard work and respect for the land and natural resources that sustain a family farm were central to his life. For this reason, he is dedicated to helping the clients of 180 AgPros to better understand and benefit from the bounty of the natural resource we call soil.
Interactive Tool
Estimate Your Section 180 Deduction
Explore what your property might be worth. Enter your acreage, land type, and property details to see an estimated Section 180 deduction range.
Try the Full CalculatorReady to find out what your deductions are worth?