Soil tested. Value documented. Deduction defended.

Fertility depreciation is only as strong as the documentation behind it. FDI delivers verified soil data, agronomic analysis, and IRS-aligned reporting that gives landowners and advisors the confidence to act.

Working With Us

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FDI's work aligns with IRS guidelines and integrates seamlessly into year-end tax planning for landowners.

Steve Muller, CPA at Muller Tax Services

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For Landowners & Farmers

Tell us about your acres. We'll confirm fit, walk you through the process, and only move forward if it makes financial sense for you.
- Free intro conversation
- Clear quote before any field work
- Defensible report your CPA will trust
- Real humans available for follow-up questions

Get Started
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For CPAs, Lenders & Agronomists

FDI gives professional advisors the third-party soil documentation their clients need — and the defensible reporting their files require.
- Year-end tax planning support
- Loan and underwriting documentation
- Transaction and estate use cases
- Direct access to FDI agronomists and analysts

Become a Partner

How FDI Works

Fertility depreciation gets a reputation for being complicated, but the work behind a good report is straightforward. We confirm fit, sample the soil at the right time, analyze it for the nutrients that matter, and deliver a report that ties the financial value back to the IRS code sections that govern it. Your CPA takes it from there — and we stay available for questions.

Learn More About Our Team
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01

Site Assessment

A short intro call (free) to walk through your land, your timing, and whether fertility depreciation is likely to be worth the engagement. We'll tell you straight either way.

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Sample the Soil

Our agronomists handle field sampling at the appropriate point in the crop year. You don't need to be there; we coordinate with operators and tenants when needed.

03

Analyze Value

Lab results are interpreted by working agronomists, not pulled from a desktop average. We calculate residual fertility value using methodology aligned with PLR 9211007 and MSSP guidance.

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Document & Deliver

You receive a clear, professional report your CPA can use directly — complete with IRS code references, supporting calculations, and a record of the soil data behind every number.

Frequently Asked Questions

We're here to answer your questions. Be sure to check out our FAQ page for more info.

Expore All FAQs

What is fertility depreciation?

Fertility depreciation is a tax deduction that lets agricultural landowners account for the nutrient value already present in their soil at the time of purchase or inheritance. Because soil nutrients are a depletable asset, the IRS allows their value to be documented once and depreciated or expensed over time.

How much can I deduct per acre?

Most FDI clients see documented fertility value in the range of $500 to $2,000 per acre, and sometimes considerably more depending on soil type, region, and management history. The exact figure depends on your soil samples, not on an average.

What kinds of land qualify?

Cropland, pasture, ranchland, and timberland used for agriculture all typically qualify. The strongest cases are land that has been recently purchased or inherited, especially properties with a step-up in basis.

How long does the soil testing process take?

Most FDI engagements take roughly two to three weeks, including sampling, lab testing, analysis, reporting and delivery. Sampling happens at the appropriate time in the crop year, lab turnaround typically runs two to three weeks, and analysis and reporting follow shortly after.

Can my CPA work directly with FDI?

Yes, and we encourage it. Most of our clients introduce us to their accountant early so the report integrates cleanly into year-end planning. We're available for follow-up questions from you or your CPA at no extra charge.