Whether you're a landowner doing your homework, a CPA verifying methodology, or a farmland broker advising a client — these resources give you the information to understand, validate, and act on residual fertility deductions.
The 1991 foundational IRS ruling on residual fertility — technically a denial, but one that created the exact roadmap still governing documentation standards today. The three tests: ownership, measurable presence, exhaustion.
Read the analysisActive farmer or passive landowner? Your relationship with the land determines your deduction path. Includes a decision tree, side-by-side comparison, and the Form 3115 catch-up option for prior-year purchases.
Find your pathLandlords can't benefit. Missed the window. All nutrients qualify. These myths cost landowners thousands. Myth-by-myth breakdown with what agronomy and tax law actually say.
Get the factsThe most common reason qualified landowners hesitate. An honest answer: the IRS has not rejected this deduction concept. Risk comes from documentation quality. See exactly what draws scrutiny — and what keeps a claim protected.
Understand the riskA practitioner guide for CPAs reviewing residual fertility deductions. Covers code section identification, lab validation, nutrient qualification, useful life, basis adjustments, nitrogen exclusion, and audit-ready documentation.
View the CPA checklist10-Point Checklist Covers:
The resources above cover the core concepts. AgronomyPlus offers the complete practitioner reference: Form 3115 walkthroughs, 1031 exchange scenarios, inherited land analysis, look-back analysis defense, conservative amortization models, and downloadable CPA tools — everything needed for complex client situations.
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