Skip links

IRS 180

IRS Section 180 Questions.Answers.Concerns.

IRS Section 180 allows for depreciation of tile, buildings, etc…

This is commonly known. However what is not commonly known or practiced is the allowance for depreciation of EXCESS fertility.

Learn more about IRS 180 today!
stockpile of bags
asm icon on IRS Section 180 piece
How it Works

What is the ASM process? A Guide

ASM agronomists analyze and map soil test results over aerial imagery, using robust mapping software.

IRS 180

Why you should use IRS 180 in your farm planning.

To the right, you will see the specifications, benefits and recommended best actions from ASM.

Learn more

  • Only available to the buyer side
  • Parcel purchased using either purchase price allocation or traditional, per acre purchase price methods.
  • Soil test prior to first fertilizer application of new ownership

  • All soil test data available for fertilizer and time recommendations, as well as GPS data.
  • Agronomists compiling reports are Certified Crop Advisers.
  • Current fertilizer prices could equate to high per acre value, resulting in potential tax savings.

Agricultural Soil Management LLC, makes no representations regarding the income tax implications or other use of Excess Soil Fertility opinion of value information and does not provide legal or accounting advice. Consultation with a tax and/or financial advisor is recommended.

Unlock Tax Savings with IRS Section 180

In recent years, Agricultural Soil Management has successfully guided land buyers to save over a million dollars in tax liabilities through the often-overlooked IRS Section 180. While many are familiar with depreciating buildings, fences, and equipment, not everyone taps into the potential of depreciating soil fertility. This can translate to an additional $200-$500 per acre or even more! Here’s a quick guide to do’s and don’ts for maximizing benefits under this tax code.

By following these simple guidelines, you can make the most of IRS Section 180, unlocking significant tax savings for your agricultural investments.


  1. Soil Test Timing: Conduct a soil test as close to the time of purchase as possible.
  2. Consult with Your CPA: Discuss this allowance with your CPA, as many may not be aware of its potential.
  3. Expert Guidance: Engage an advisor early on; Agricultural Soil Management agronomists specialize in optimizing these benefits.


  1. Fertilize Without Testing: Avoid spreading fertilizer before conducting a soil test to accurately determine fertility levels.
  2. Delay Utilization: The longer you wait between purchase and leveraging the code, the harder it becomes to establish the full value.

Success Stories and Collaborations

Dive into a world of innovation, success stories, and industry recognition as we share our journey and contributions.  Stay informed, inspired, and connected with the exciting developments that showcase our commitment to excellence.

How Soil Could Save Money With IRS Tax Code 180

ASM wants to hear from you!

    This website uses cookies to improve your web experience.