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Soil Fertility
Load Analysis
for Landowners

Evaluating farmland soil fertility for IRS tax deduction


We are Boa Safra Ag

Boa Safra Ag was founded by a team of Midwestern ag professionals to assist landowners in evaluating the presence and value of farmland soil fertility. Leveraging our extensive agricultural expertise, we help landowners maximize the value of an IRS section 180 deduction related to recently acquired farmland.

Our world class team of agronomists uses advanced technology and partners with industry-leading soil sampling and analysis organizations.

 

Boa Safra Ag offers a full suite of turnkey services for landowners interested in claiming a deduction for fertility acquired with farmland.

Assessment

Development of an extensive soil sampling protocol – including essential micro and macronutrients.

Sampling

Collection of soil samples at an appropriate time during the crop year by our expert agronomists.

Analytics

Analysis of Soil Fertility Load, determination of pre-existing soil fertility quantities and fair market value.

Reporting

Detailed report of Soil Fertility Load required to claim an IRS section 180 deduction.

IRS Section 180


§ 180. Expenditures by farmers for fertilizer, etc. 
(a) In general
A taxpayer engaged In the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable to capital account) which are  paid or incurred by him during the taxable year for the purchase or acquisition of fertilizer, lime, ground limestone, marl, or other materials to enrich, neutralize, or condition land used In farming, or for the application of such materials to such land. The expenditures so treated shall be allowed as a deduction.


Learn More

Discover if your parcels’ Fertility Loads could qualify for this little-known, highly valuable tax deduction. 

Boa Safra Ag Farmland Qualifications for Tax Deduction

Farmland Qualifications

Residual Fertility Load valuation may be determined as part of a land purchase agreement or appraised by a qualified third-party.

Boa Safra Ag Testing Farmland Soil Fertility for Nutrients

Determining Valuations

Only qualifying farmland transactions are permitted to claim pre-existing Soil Fertility Load as a deduction for agricultural production.

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Boa Safra Ag is a proud sponsor and board member of The Warrior Connection – an organization committed to ending Veteran suicide and repairing family relationships through proven holistic residential retreats for Veterans and military spouses. LEARN MORE AT WARRIORCONNECTION.ORG