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 riskThe most comprehensive practitioner guide available for CPAs reviewing residual fertility deductions. Covers code section identification, lab validation, nutrient qualification, useful life, basis adjustments, nitrogen exclusion, and audit-ready documentation — the complete due diligence framework that no other resource provides.
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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