Resources & common questions about the Excess Soil Fertility Study, including timing, eligibility, and tax benefits.
RESOURCES
Interview with Roger McEowen
Hear from Roger McEowen, a leading agricultural law and taxation expert, as he discusses the complexities of managing excess soil fertility. In this video, he offers practical advice to help landowners and farmers optimize their soil’s potential while navigating legal and tax considerations.
Helpful Articles
FAQs
When is the best time to do a study?
It can be done before selling land or within the first year of purchasing or inheriting to maximize tax benefits.
Do all fields have excess fertility?
No, it depends on soil history, fertilizer use, and cropping practices. A study determines eligibility.
What crops or land types benefit the most?
Row crop farmland with a history of high fertilizer use typically sees the most benefit.
How long does the process take?
The study usually takes a few weeks, depending on soil testing and report completion.
Is pasture land a good candidate?
Usually not—this program is intended to be used for farmland, not grazing land.
What is an Excess Soil Fertility Study?
A soil analysis that determines if excess nutrients qualify for a tax deduction under Section 180.
How does the tax deduction work?
If excess fertility is found, it may be deducted as a soil amendment expense, reducing taxable income.
What information is needed to start a study?
Ownership records, field history, and soil samples are required for an accurate assessment.