{"id":10985,"date":"2025-09-08T14:56:26","date_gmt":"2025-09-08T18:56:26","guid":{"rendered":"https:\/\/nationalland.com\/blog\/?p=10985"},"modified":"2025-09-10T14:59:07","modified_gmt":"2025-09-10T18:59:07","slug":"section-180-the-underrated-farmland-tax-play-youre-missing","status":"publish","type":"post","link":"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/","title":{"rendered":"Section 180: The Underrated Farmland Tax Play You\u2019re Missing"},"content":{"rendered":"<p><iframe loading=\"lazy\" style=\"border: none;\" src=\"https:\/\/www.podbean.com\/player-v2\/?share=1&amp;download=1&amp;rtl=0&amp;fonts=Arial&amp;skin=1&amp;btn-skin=7&amp;multiple_size=600&amp;square_size=300&amp;order=episodic&amp;filter=all&amp;limit=600&amp;season=all&amp;tag=all&amp;i=3mkpq-194674e-pb\" width=\"640\" height=\"150\" scrolling=\"no\"><\/iframe><\/p>\n<p>Are you a landowner buying or selling ag ground, or a land agent who wants a real, defensible way to put money back in your client\u2019s pocket?<\/p>\n<p>In this episode of The National Land Podcast, host Mac Christian talks with Alec Bean and Karly Pavlinac of The Soil Tax Guys about a powerful, underused tool: IRS Section 180. In plain English, you can deduct the excess soil fertility you acquire with a farm or ranch, treating those nutrients like an asset, if you follow the rules.<\/p>\n<p>Whether you row-crop, graze cattle, or market farmland, you\u2019ll learn how to lock in a one-time, use-it-or-lose-it deduction that can materially change deal math.<\/p>\n<p>What You\u2019ll Learn:<\/p>\n<ul>\n<li>How Section 180 works (fertility valued via soil tests and USDA pricing = tax deduction)<\/li>\n<li>The critical timing: test after closing and before any fertilizer is applied<\/li>\n<li>Typical values (~$500\/ac averages) and real cases topping $1k\u2013$6.5k\/ac<\/li>\n<li>Three ways CPAs take it: all at once, 60\/30\/10 over 3 years, or over useful life<\/li>\n<li>Where it applies: food and forage production (crops, grazing)\u2014not timber\/hunting-only tracts<\/li>\n<li>State nuances: why land-grant university guidelines drive which nutrients count<\/li>\n<li>Deal strategy: pre-sale testing as a marketing tool, auction use, and portfolio roll-forward<\/li>\n<li>Risk &amp; readiness: audit-defensible reports (GPS\u2019d sampling, documentation) and common CPA misconceptions<\/li>\n<li>Edge cases: recent purchases with no fertilizer yet, and why inheritance usually doesn\u2019t qualify<\/li>\n<\/ul>\n<p>This episode is a must-listen for:<\/p>\n<ul>\n<li>Farm\/ranch owners buying or selling ground<\/li>\n<li>Land brokers\/auctioneers who want a sharper pitch (and faster closings)<\/li>\n<li>Operators expanding portfolios who reinvest tax savings into the next deal<\/li>\n<li>Heirs\/trustees evaluating sale vs. hold strategies on working land<\/li>\n<\/ul>\n<p>Don\u2019t leave five or six figures on the table. If ag is the use, Section 180 should be on your checklist every single time.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you a landowner buying or selling ag ground, or a land agent who wants a real, defensible way to put money back in your client\u2019s pocket? In this episode of The National Land Podcast, host Mac Christian talks with Alec Bean and Karly Pavlinac of The Soil Tax Guys about a powerful, underused tool: &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 180: The Underrated Farmland Tax Play You\u2019re Missing&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":10992,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[1217],"tags":[],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 180: The Underrated Farmland Tax Play You\u2019re Missing - National Land Realty News<\/title>\n<meta name=\"description\" content=\"Section 180 is one of the most powerful tools in an ag land buyer&#039;s toolbelt. Learn more about how this program works here!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 180: The Underrated Farmland Tax Play You\u2019re Missing - National Land Realty News\" \/>\n<meta property=\"og:description\" content=\"Section 180 is one of the most powerful tools in an ag land buyer&#039;s toolbelt. Learn more about how this program works here!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\" \/>\n<meta property=\"og:site_name\" content=\"National Land Realty News\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nationallandrealty\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-08T18:56:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-10T18:59:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nationalland.com\/blog\/wp-content\/uploads\/2025\/09\/AdobeStock_1600706907-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1931\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"National Land Realty\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@ThisIsYourLand\" \/>\n<meta name=\"twitter:site\" content=\"@ThisIsYourLand\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"National Land Realty\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\"},\"author\":{\"name\":\"National Land Realty\",\"@id\":\"https:\/\/nationalland.com\/blog\/#\/schema\/person\/a97618b4a4f3652ded298e2f6271e511\"},\"headline\":\"Section 180: The Underrated Farmland Tax Play You\u2019re Missing\",\"datePublished\":\"2025-09-08T18:56:26+00:00\",\"dateModified\":\"2025-09-10T18:59:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\"},\"wordCount\":307,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/nationalland.com\/blog\/#organization\"},\"articleSection\":[\"The National Land Podcast\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\",\"url\":\"https:\/\/nationalland.com\/blog\/section-180-the-underrated-farmland-tax-play-youre-missing\/\",\"name\":\"Section 180: The Underrated Farmland Tax Play You\u2019re Missing - National Land Realty News\",\"isPartOf\":{\"@id\":\"https:\/\/nationalland.com\/blog\/#website\"},\"datePublished\":\"2025-09-08T18:56:26+00:00\",\"dateModified\":\"2025-09-10T18:59:07+00:00\",\"description\":\"Section 180 is one of the most powerful tools in an ag land buyer's toolbelt. 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