T

Forest Activities Schedule

Agency
IRS
Revision
Rev. December 2013
Fillable fields
328
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill T online
Page 1 of form T

Form T (Timber): Forest Activities Schedule

Form T (Timber), Forest Activities Schedule, is a four-page schedule attached to an income tax return. The IRS About page says it is used to provide information on timber accounts when a sale or deemed sale under Internal Revenue Code sections 631(a), 631(b), or other exchange has occurred during the tax year.

The instructions say to complete and attach Form T only when the filer claims a deduction for depletion of timber, elects under section 631(a) to treat the cutting of timber as a sale or exchange, or makes an outright sale of timber under section 631(b). They also say it is not required for an occasional sale of timber (one or two sales every 3 or 4 years).

The form has five parts: acquisitions, timber depletion, profit or loss from land and timber sales, reforestation and timber stand activities, and land ownership. You can fill out Form T free in your browser on this page and download it without an account.

Top of page 1 of Form T (Timber): Forest Activities Schedule, as printed by IRS

What's on Form T (Timber)

Part I: Acquisitions

Block and account name, location, seller, date acquired, amounts paid in cash and notes, other consideration, legal and cruising expenses, and line 9's allocation of cost among land, timber, improvements and mineral rights.

Part II: Timber Depletion

Lines 2 to 16 track each timber account's quantity in column (a) and cost or other basis in column (b), giving the unit rate, depletion for timber cut, and basis of timber sold or lost.

Part II, lines 17 and 18

Line 17 asks for cut timber sold as logs or other rough products. Line 18a asks about a section 631(a) election and line 18b about revoking it, with an effective date.

Part III: Profit or Loss From Land and Timber Sales

Purchaser, date of sale, amounts received, cost or other basis by category, direct sale expenses for cruising, marking and selling, and the profit or loss on line 8.

Part IV: Reforestation and Timber Stand Activities

Each qualified timber property with its activity, acres treated and expenditures, then line 4a for the amount expensed under section 194(b) and line 4b for the amount amortized under section 194(a).

Part V: Land Ownership

Acres, total cost or other basis and average rate per acre for the balance at the start of the year, acquisitions, sales, other changes and the balance at year end.

How to fill out Form T (Timber)

  1. 1

    Header

    Enter the tax year ending date, the name or names as shown on the return and the identifying number. The instructions say to complete all the parts of the form that apply.

  2. 2

    Part I

    Report each acquisition of $10,000 or more separately. Acquisitions under $10,000 may be combined for each account, omitting lines 2 and 3. For a gift or inheritance, skip lines 4 through 7. Line 9h equals line 8.

  3. 3

    Part II

    Give data for each timber account that changed in quantity or dollar amount. Line 8 divides line 7, column (b), by line 7, column (a). Line 10 multiplies line 8 by line 9, and line 12 multiplies line 8 by line 11.

    Part II on page 2 of Form T (Timber): Forest Activities Schedule, as printed by IRS
  4. 4

    Line 18

    Check Yes on line 18a when making the section 631(a) election or when one from a prior year is in effect. The instructions say the election cannot be made on an amended return. Check Yes on 18b when revoking it.

  5. 5

    Part III

    Report each sale with total consideration of $10,000 or more; smaller sales may be combined for each account. Dispositions by gift are not reported. Line 8 subtracts the sum of lines 7h and 7i from line 6.

  6. 6

    Parts IV and V

    List each qualified timber property, activity, acres and expenditures, then split costs between lines 4a and 4b. In Part V, line 6 adds lines 2 and 3, subtracts line 4 and adds or subtracts line 5.

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Where it goes, limits and records

Attach to the tax return

The form says "Attach to your tax return." It is a schedule filed with the income tax return, not sent on its own.

Reforestation limit

The instructions say line 4a cannot exceed $10,000 ($5,000 if your filing status is married filing separately) for each qualified timber property for any tax year. Remaining costs can be amortized over an 84-month period.

No maps

The instructions say not to attach maps of timber properties to Form T. Records, including a map where necessary, are kept to support any depletion deduction.

Gain or loss on cut timber

For a section 631(a) election, the instructions say the gain or loss on standing timber is reported on Form 4797, Sales of Business Property.

Revoking a 631(a) election

The instructions say an election made for a tax year ending before October 23, 2004, can be revoked without IRS consent for a tax year ending after October 22, 2004. Otherwise revoking generally needs IRS consent.

Time estimate

For taxpayers other than individuals, the instructions estimate 34 hr., 12 min. for recordkeeping, 42 min. to learn about the law or the form, and 1 hr., 17 min. to prepare and send it.

Related forms

Who files Form T (Timber)?

  • Owners claiming timber depletion

    The instructions say Form T is completed and attached when the filer claims a deduction for depletion of timber.

  • Section 631(a) cutting elections

    Filers who elect under section 631(a) to treat the cutting of timber as a sale or exchange attach it. Line 18a asks whether that election is made now or is in effect from a prior year.

  • Outright sales under section 631(b)

    A filer that makes an outright sale of timber under section 631(b) completes the form too. The instructions say those rules let a landowner treat outright sales of timber as capital gain.

  • Individuals and other taxpayers

    The form says to attach it to your tax return. The instructions give one burden estimate for individual taxpayers and a separate one for all other taxpayers.

  • Occasional sellers

    The instructions say Form T is not required for an occasional sale of timber, one or two sales every 3 or 4 years. Records of those transactions are still kept.

The instructions name three situations in which Form T is completed and attached to the income tax return, and one exception.

Official sources and the blank

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Questions about Form T

Is Form T (Timber) filed on its own?

No. The form says to attach it to your tax return.

Is Form T needed for a single timber sale?

The instructions say it is not required if there is only an occasional sale of timber, one or two sales every 3 or 4 years. Adequate records of those transactions are still kept.

What is a timber block?

The instructions describe a block as an operational unit, a logging unit, or an area set by the geographical or political boundaries of logical management areas. Each account generally holds all timber in one block.

Can the section 631(a) election be made on an amended return?

No. The instructions say the 631(a) election cannot be made on an amended return.

How much reforestation cost goes on line 4a?

The instructions say the total cannot exceed $10,000 ($5,000 if married filing separately) for each qualified timber property for any tax year. The rest can be amortized over 84 months under section 194(a).

Which revision is current?

The About page lists the December 2013 revision as the current Form T (Timber) and shows no recent developments.