§180 Expenditures by farmers for fertilizer, etc.

Summary

A farmer in business may choose to treat costs that would normally be capital expenses as ordinary farm expenses for the year if those costs are paid or incurred to buy or apply soil‑improving materials. That includes things like fertilizer, lime, ground limestone, marl, and similar materials used to improve, neutralize, or condition farm land. If the farmer makes this choice, those costs may be deducted on the tax return. "Land used in farming" means land the farmer or the farmer's tenant uses to grow crops, fruits, or other farm products or to support livestock. The farmer must make the choice by the tax return due date for that year (including any extensions) and must follow the Secretary’s rules about how to make it. The choice cannot be revoked unless the Secretary agrees.