Our Process

Claiming a tax deduction for excess soil fertility requires more than just a lab test — it demands a defensible, science-backed valuation aligned with IRS Section 180 and related tax provisions.

Farm Advisors guides agricultural landowners and their advisors through a proven, step-by-step process built on agronomic data, historical usage, and fertilizer pricing.

Here’s how it works:

Step 1: Intake & Eligibility Review

  • Start by submitting a short intake form with key field details — location, acreage, acquisition date, and any available records.

  • We review your submission to confirm eligibility and send a flat-rate quote based on acreage and whether new sampling is needed.

What You’ll Submit:

  • Acreage & location

  • Acquisition or inheritance date

  • Parcel and county info

  • Fertilization and yield history

  • Any past soil tests

Takes ~10-15 minutes to complete

Step 2: Deposit & Soil Sampling / Data Review

  • Once eligibility is confirmed and you’ve approved the quote, we request a deposit to cover initial fees and begin the technical work.

  • If you don’t have suitable historical soil test data, we’ll coordinate third-party sampling and lab analysis.

  • If you already have qualifying test results, we’ll review them and may be able to skip sampling altogether.

“Once you approve the quote, we take it from there. Sampling, lab coordination, and submission — all handled by our team.”

Deposit covers third-party fees and
initiates the technical process.

Step 3: Scientific Valuation

  • We analyze the fertility levels present at the time of acquisition using soil chemistry, regional agronomic benchmarks, and historical fertilizer pricing.

  • This process determines your field’s total excess fertility value and sets the foundation for the deduction.

Scientific Benchmarks Referenced:

  • Land-grant university guidelines on soil fertility

  • Crop nutrient removal tables

  • Region-specific baseline thresholds

  • Historical pricing and extension research

Step 4: Depletion & Deduction Modeling

  • We calculate how that fertility would have been depleted through crop production over time.

  • Based on your tax treatment, we model either:

    • Amortization under §167 or §168 (depreciation)

    • Full expensing under §180 (if eligible)

Deduction Methods We Model For:

  • §167: Depreciation over multiple years

    • Typical for passive owners or past-year acquisitions

  • §180: Full expensing in the year of purchase

    • Only for active farmers with land acquired this year

We’ll coordinate with your tax advisor to determine which treatment applies.

Step 5: Preview Report & Billing

  • Once analysis is complete, we send you a preview report — showing your total excess fertility valuation and projected deduction, without full scientific backup.

  • At this point, we issue the final invoice.

Preview Report Includes:

  • Total excess fertility valuation (in $)

  • Outline of key sections

  • Projected deduction & ROIs based on tax rate range

  • Billing summary and next steps

Full scientific backup, lab data, and documentation are delivered after final payment.

Step 6: Final Report Delivery

  • Upon payment, you receive the full report — built to withstand IRS scrutiny and support your tax advisor. It includes:

    • Scientific methodology and valuation

    • Soil test results and benchmark comparisons

    • Fertility-to-dollar calculations

    • IRS citations and deduction modeling

Step 7: Advisor Support (Included)

  • If you'd like, we’ll work directly with your tax advisor to ensure they fully understand the deduction, methodology, and how to file it.

We do not file taxes. We support your team with audit-ready documentation and expert backup.

How We Support Your Tax Advisor:

  • Provide a full explanation of scientific valuation

  • Walk through deduction structure (e.g., §167, §168, or §180)

  • Highlight key IRS citations used in the report

  • Offer direct coordination (email, phone, Zoom)

  • Respond to auditor questions — no extra fees

Billing Overview

  • Deposit: Due after intake review — covers sampling coordination and lab fees (if needed)

  • Final Payment: Due after preview report, before final report delivery

  • Flat Rate Pricing: $40/acre with sampling, or $30/acre with qualifying historical data

  • No hourly fees. No surprises.

Typical Timeline

The full process typically takes 7–9 weeks from intake to final report, depending on field conditions and whether new soil sampling is required.

If you already have qualifying soil test data, we can often deliver your report in under 3 weeks.

Milestone Estimated Timeframe
Response to Intake Form with Quote Within 1 business week
Deposit & Sampling Coordination Sampling scheduled in 2–3 weeks (location-dependent)
Lab Testing Turnaround 2–3 weeks after sampling
Scientific Valuation & Modeling 2–3 weeks after lab results
Final Report Delivery (Standard) ~7–9 weeks total
Final Report Delivery (With Existing Data) ~2-3 weeks from submission

Ready to Get Started?

  • Start with our short intake form or email us directly. We’ll review your submission and respond with a custom quote within 1 business week.

  • We’re happy to coordinate with you or your tax advisor at any point in the process.