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As an agronomist conducting your own research trials on soil carbon, you might be able to deduct some of your research expenses. However, it's important to note that the IRS has specific rules about what qualifies as a research expense.

Generally, if you're self-employed and the research directly relates to your business, you can deduct research expenses as business expenses. This could include costs for supplies, equipment, and travel related to your research.

However, if you're an employee conducting this research, it's a bit more complicated. The Tax Cuts and Jobs Act, which is in effect from 2018 to 2025, eliminated miscellaneous itemized deductions, which is where unreimbursed employee expenses like research costs would typically fall.

Remember, the research must be directly related to your business to qualify as a deductible expense. If the research is more of a personal interest or hobby, the IRS likely won't consider the costs to be deductible business expenses.