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

Natural Resources University · Jul 9, 2026 · 1h 2m

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…