SOIL ASSET SOLUTIONS™ by FieldVana, LLC

Potential tax advantages in your soil.

FieldVana helps farmers, ranchers, and land investors uncover potential tax advantages tied to the nutrient value already stored in their soils. If you have purchased or inherited cropland or ranchland in the last 20+ years (the more recent, the better), there’s a good chance your property carries fertilizer value that has never been evaluated or documented for tax purposes.

Our Soil Asset Solutions™ are built to quantify that value and package it in a way that you and your tax team can use.

Typical clients see meaningful per acre deductions (including in the four to five figure range on a parcel basis), depending on soils, history, and overall tax strategy.

Contact us today!
See If Your Land Qualifies.

What We Do

Most landowners know how to depreciate obvious improvements—buildings, pivots, corrals, fencing, and other structures. What usually gets missed is the fertility that came with the ground itself at the time of purchase or inheritance.

Under federal tax principles, certain preexisting nutrients in the soil may be treated similar to other longterm investments—if they are:

  • Measured with a defensible sampling plan conforming to best practices
  • Assigned a reasonable historical value as of your acquisition date
  • Documented clearly for your CPA or tax attorney
  • Tied to previous fertilization (or other materials used to enrich, neutralize or condition soil)

FieldVana’s Soil Asset Solutions™ provide exactly that:

  • Field sampling and soil data collection
  • Nutrient reserve and value modeling
  • A formal, CPA ready Soil Nutrient Valuation Report to support potential soil based deductions traceable to fertilization practices
Contact Us To See If Your Land Qualifies

Who FieldVana Serves.

We partner with a wide range of agricultural stakeholders who want to treat soil fertility as a documented asset:

  • Owner Operators & Farm / Ranch Families

    Producers who want to reduce taxable income and/or strengthen aftertax returns on their land.

  • Land
    Investors

    Individuals, family entities, and institutions that hold agricultural properties and want to surface hidden value in their portfolios.

  • Banks & Ag
    Lenders

    Lenders that want borrowers with stronger cash positions and better credit profiles thanks to potentially lower tax burdens.

  • Farm & Ranch Brokers
    / Land Managers


    Advisors who want to provide buyers and sellers additional ways to reasonably justify prices and close transactions.

  • CPA Firms &
    Tax Advisors

    Professionals who want credible, datadriven support for soilrelated deductions and broader ag tax planning.

How Our Process Works

FieldVana’s Soil Asset Solutions™ workstream is built around four steps:

  • 1. Property & Transaction Review

    1. Property & Transaction Review.

    We start by understanding:

    • When and how you acquired the land (purchase, exchange, inheritance, etc.)
    • How the property is currently used (row crops, hay, pasture, mixed use)
    • How your ownership is structured (individual, entity, partnership, trust, etc.)

    This helps your tax advisor quickly assess whether it makes sense to move forward.

  • 2. Field Sampling & Soil Data

    2. Field Sampling & Soil Data.

    Next, we design and coordinate a soil sampling plan that:

    • Uses multiple sampling depths to capture both surface and deeper nutrient reserves
    • Aligns with your cropping or grazing practices
    • Follows consistent, documented, and accepted procedures across the property

    For properties acquired in prior years, we can often integrate existing soil test results, yield history, and fertilizer application records and use internal models to estimate what nutrient reserves likely were at the time of acquisition.

  • 3. Nutrient Reserve & Value Modeling

    3. Nutrient Reserve & Value Modeling.

    Once lab results are in, we:

    • Calculate nutrient reserves per acre and for the full property
    • Use historical fertilizer pricing and regional market data to estimate what those nutrients would have cost at your acquisition date
    • Build a clear, traceable chain from field sampling to economic value
  • 4. TaxReady Reporting

    4. TaxReady Reporting.

    Finally, we compile everything into a structured, written Soil Nutrient Valuation Report that:

    • Documents the sampling design, lab findings, and modeling methods
    • Quantifies the nutrient reserves and associated historical value
    • Is formatted so your CPA or tax counsel can evaluate whether and how to claim soil-based deductions (often involving rules around cost recovery for fertilizer inputs, such as Section 180 and related provisions, as they deem appropriate)

1. Property & Transaction Review.

We start by understanding:

  • When and how you acquired the land (purchase, exchange, inheritance, etc.)
  • How the property is currently used (row crops, hay, pasture, mixed use)
  • How your ownership is structured (individual, entity, partnership, trust, etc.)

This helps your tax advisor quickly assess whether it makes sense to move forward.

2. Field Sampling & Soil Data.

Next, we design and coordinate a soil sampling plan that:

  • Uses multiple sampling depths to capture both surface and deeper nutrient reserves
  • Aligns with your cropping or grazing practices
  • Follows consistent, documented, and accepted procedures across the property

For properties acquired in prior years, we can often integrate existing soil test results, yield history, and fertilizer application records and use internal models to estimate what nutrient reserves likely were at the time of acquisition.

3. Nutrient Reserve & Value Modeling.

Once lab results are in, we:

  • Calculate nutrient reserves per acre and for the full property
  • Use historical fertilizer pricing and regional market data to estimate what those nutrients would have cost at your acquisition date
  • Build a clear, traceable chain from field sampling to economic value

4. TaxReady Reporting.

Finally, we compile everything into a structured, written Soil Nutrient Valuation Report that:

  • Documents the sampling design, lab findings, and modeling methods
  • Quantifies the nutrient reserves and associated historical value
  • Is formatted so your CPA or tax counsel can evaluate whether and how to claim soil-based deductions (often involving rules around cost recovery for fertilizer inputs, such as Section 180 and related provisions, as they deem appropriate)

General Qualification Guidelines

You and your tax advisor will make the final call, but in our experience,
the following patterns often matter:

More likely to fit:

  • Land acquired in recent years
  • Land obtained through purchase, exchange, or inheritance
  • Land currently used for crop production, haying, or grazing, where soil nutrients are actively being used

How Clients Use FieldVana’s Soil Asset Solutions™

When field data and modeling support a soilbased deduction and their tax advisor agrees, clients typically use our Soil Nutrient Valuation Reports in three main ways:

  • For Land Bought This Tax Year

    For Land Bought This Tax Year.

    • Your CPA incorporates the FieldVana report with your current return.
    • Deductions may be taken over a shorter or longer period, depending on your plan and the decisions you make with your tax advisor.

    FieldVana provides the soil and value evidence; your tax team decides how to implement it.

  • For Land Bought Within The Last Three Closed Tax Years

    For Land Bought Within The Last Three Closed Tax Years.

    • Your CPA may consider filing amended returns using our analysis.
    • This could generate refunds as well as future year savings.

    FieldVana provides the soil and value evidence; your tax team decides how to implement it.

  • For Older Purchases (After Jan 1, 1960)

    For Older Purchases (After Jan 1, 1960).

    • Your tax advisor may evaluate using Form 3115 (change in accounting method) to recognize previously unclaimed deductions in the current year, subject to their guidance and your decision.

    FieldVana provides the soil and value evidence; your tax team decides how to implement it.

For Land Bought This Tax Year.

  • Your CPA incorporates the FieldVana report with your current return.
  • Deductions may be taken over a shorter or longer period, depending on your plan and the decisions you make with your tax advisor.

FieldVana provides the soil and value evidence; your tax team decides how to implement it.

For Land Bought Within The Last Three Closed Tax Years.

  • Your CPA may consider filing amended returns using our analysis.
  • This could generate refunds as well as future year savings.

FieldVana provides the soil and value evidence; your tax team decides how to implement it.

For Older Purchases (After Jan 1, 1960).

  • Your tax advisor may evaluate using Form 3115 (change in accounting method) to recognize previously unclaimed deductions in the current year, subject to their guidance and your decision.

FieldVana provides the soil and value evidence; your tax team decides how to implement it.

Why Add FieldVana To Your Advisory Team.

  • Agronomy + Tax Focus.

    Our work sits squarely where soil science and tax planning meet, so both your agronomist and your CPA can understand it.

  • DataRich, Defensible Outputs.

    Sampling methods, lab results, and pricing assumptions are all documented and based upon best practices, specific agriculture product, and relevant market conditions, giving your advisors what they need to evaluate and, if appropriate, take a position.

  • Turnkey Execution.

    From initial review through fieldwork and reporting, we handle the technical heavy lifting so you and your advisors can focus on strategy and decision-making.