What counts on your farm
Trials you already run- Variety trialsPlanting a new seed on test acres and comparing yield against your standard.
- Irrigation and waterTrying drip layouts, moisture sensors, or new schedules to cut water without cutting yield.
- Soil and fertilityTesting cover crops, amendments, or application rates against a control.
- Feed and nutritionChanging rations or supplements and measuring how the herd responds.
- Pest and disease programsWorking out a treatment for a problem the standard program doesn't solve.
- Precision agricultureGetting GPS guidance, variable-rate application, or sensor data into a field plan that works.
- Post-harvest handlingTesting storage, curing, or drying methods that hold quality longer.
- Equipment modificationAdapting or building implements to fit your ground and your crop.
The four questions, for growers
§41's four-part test- Did you try a method new to your operation?It doesn't have to be new to agriculture.
- Did it take real know-how?Agronomy, soil chemistry, animal nutrition, and plant biology are all science.
- Were you unsure at the start?Will this variety hold up in our soil? Will the herd gain on the new ration?
- Did you try options to find out?Test acres, control rows, and feed comparisons are exactly that.
Unsure about any of these? That's what the call is for. The four-part test in plain English
Growers ask
We farm. We don't run a lab. Does this apply to us?
Yes. The credit follows the trial, not the building. A test plot with a control and a record of the result can count when you didn't know the answer going in. No lab coats required.
Does a trial that failed still count?
It can. A variety that didn't hold up counts the same as a winner when it tested a real unknown.
Do feed and seed count?
Seed, feed, and amendments used up in a documented trial can count as supplies. The study separates trial inputs from what you plant or feed every year.
We're a partnership on the cash method. Does that matter?
No. Farms of every entity type can claim it, and the credit passes to the owners on their K-1s, in the same shares as the research costs behind it. The Form 1065 guide shows the Schedule K-1 step.
Filing, how far back, exams, and costs: common questions.
For your CPA: where the credit goes on Form 1120, 1120-S, 1065, or 1040.
Give us thirty minutes.
Bring whoever runs your trials. You'll leave knowing whether your seasons qualify.
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