IRs Section 180

Your Soil May Qualify for Cost Segregation
Most landowners understand cost segregation for buildings and equipment.
Very few realize the same principles can apply below ground. BirdDog helps landowners evaluate whether their soil qualifies for Section 180 soil-based cost segregation - this provision allows landowners to deduct the residual fertility already in their soil — nutrients like nitrogen, phosphorus, and potassium that hold measurable value.
Section 180 Soil Cost Segregation: We analyze your property to determine whether soil improvements and residual fertility may qualify for cost segregation under Section 180 of the tax code.
Potential Tax Deduction: When applicable, qualifying soil value may be deducted for tax purposes, potentially reducing taxable income. Final outcomes are determined by your CPA.
Built for Landowners: This strategy is most often relevant for landowners who purchased property in the last 10 years and have actively managed, improved, or farmed their land.
CPA-Supported Process: BirdDog provides defensible soil valuations and documentation designed to support your CPA’s filing — we do not file returns or provide tax advice.