Residual Soil Fertility Tax Deduction - Can Timber Landowners Use This? | Timber University #591

Residual Soil Fertility Tax Deduction - Can Timber Landowners Use This? | Timber University #591

From Natural Resources University by Collaboration of land-grant universities

July 9, 2026 · 1h 2m · Season 1 · Episode 591

About this episode

The episode discusses the potential for forest landowners to deduct residual soil fertility and the associated IRS tax provisions.

Can forest landowners deduct residual soil fertility as some farmers do? In this episode, Shaun and Brady examine the growing interest in the residual fertility tax deduction, explain the relevant IRS tax provisions, and discuss why these strategies may apply to agriculture but generally not to forestry. They also cover the legal uncertainty surrounding aggressive soil nutrient deductions and what forest landowners should know before pursuing them. Special Thanks to Dr. Yanshu Li at The University of Georgia for providing section code interpretation and Kristine Tidgren, Director of the Center for Agricultural Law and Taxation, for her very helpful work in this area that was used for the background and relevant cases discussed in the episode. Have Questions? If you've encountered this issue in practice or have experience with residual fertility deductions in forestry or agriculture, the hosts would love to hear from you. Email: TimberUniversity@gmail.com

People in this episode

Hosts: Shaun, Brady

Topics covered

Keywords

Mentioned in this episode

Organizations: The University of Georgia, Center for Agricultural Law and Taxation

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