Excess fertilization farm Trust

[Farmgirl123]

We have a trust with a strictly cash rental reported on 1040E. It is passive income.  
can we amortize the excess soil fertility?  
of so can we do that on line 19 of the 1040E as an ordinary or necessary expense?  
Thank you. 

[PaulaM]

Possibly. In general you must:

 - You must establish the excess fertilizer presence at acquisition. Completed through testing of levels.
 - Document the value of the excess fertilizer.
 - Show that the fertilizer is being depleted.

The IRS code section that speaks to this is section 180. There are numerous agriculture university references that explain the law and how to apply it.