Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form T: T (Timber)
IRS Form T (Timber) is a Forest Activities Schedule used to report timber accounts when a sale or deemed sale occurs during the tax year; it must be completed if you claim a deduction for depletion of timber.
Need help with Form T?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form T.
Start filling →Form Overview
IRS Form T - T (Timber)
IRS Form T (Timber) is a Forest Activities Schedule used to report timber accounts when a sale or deemed sale occurs during the tax year; it must be completed if you claim a deduction for depletion of timber.
Risk Radar
Scan points- 1Do not attach maps to Form T (Timber); they must only be kept as records supporting claimed deductions.
- 2Filing without reporting acquisitions of timber or land totaling $10,000 or more.
- 3Omitting Part III when a disposition occurs but the total consideration was under $10,000 (unless combined).
- 4Not completing Part IV if reforestation expenses were paid after October 22, 2004.
- 5Failing to report an outright sale of timber that qualifies for capital gain treatment.
Plain English
This form tracks all your activities involving timber, such as sales, land acquisitions, and forest care expenses. You use Form T (Timber) to tell the IRS how much income or loss resulted from your timber holdings during the year. It helps you report transactions that are not covered by standard tax forms.
Submission Date
- Filing date: 2013-10-02 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a sale or deemed sale under sections 631(a), 631(b), or other exchange has occurred during the tax year, and you are reporting timber accounts.
- Do not use Form T if you only have an occasional sale of timber (one or two sales every 3 or 4 years) unless you must report other forest-related activities.
- Check Form 4562 instead when claiming depreciation for forest-related activities, even if you do not need to file the entire Form T.
Form selector
Use this form or another form?
Acquired timber/land via gift or inheritance
Skip lines 4 through 7 on Part I (Acquisitions) of Form T.
✓ Verify line skipping logic.
Not stated in the official source
Sale is a timber-cutting contract paid at intervals
This applies only to accounts required to be reported on the current year's income tax return.
✓ Confirm payment schedule details.
Lines 4, 7, and 8 must be completed for that account
Acquisition of timber/land for less than $10,000
You must report all acquisitions, even if they are not taxable.
✓ Ensure proper consolidation on Part I.
Combine acquisitions for each account and omit lines 2 and 3 on Part I
Deadline or filing window
Form T (Timber) is required if a sale or deemed sale occurs in the tax year. The form itself does not list a specific filing deadline, but it must accompany your income tax return for that period. No extension period for Form T (Timber) is detailed in the provided source.
Checklist
What you need before filling it out
Part I: Acquisitions
Timber, timber-cutting contracts, or forest land acquired during the year · Part I of Form T (Timber)
Outright Sale Disposal Date
The date of disposal is not deemed to be the cut date · Section 631(b) and Pub. 544
Road Construction/Drainage Records
Number of miles constructed, total expenditures (capitalized, amortized, or expense) · Business records supporting items on tax return
Acquisition Reporting Threshold
Report separately each acquisition of $10,000 or more · Part I of Form T (Timber)
Timber-Cutting Contract Details
Years from effective date to expiration, annual minimum cut/payment, payment rates · Lines 4 through 8 on Part I of Form T (Timber)
Before you submit
- 1Complete all parts of Form T that apply based on your forest activities.
- 2Retain records sufficient to substantiate the right to claim any deduction, including necessary maps.
- 3Ensure business records support expenses like road construction and drainage structures.
- 4Verify separate cost accounts are maintained for unique stand identifiers or geographic areas tributary to a mill.
- 5If filing due to non-required activities (Part I, IV, or V), attach the appropriate supporting tax form/statement.
- 6Confirm that if an acquisition is by gift or inheritance, lines 4 through 7 on Part I are skipped.
- 7Verify that for pay-as-cut contracts, provisions are briefly stated instead of completing all of lines 5a, 5b, and 6.
How to file this form
- 1Complete Form T (Timber) by filling out all applicable parts based on your forest activities.
- 2Maintain adequate records supporting the transactions reported on Form T, including specific maps where necessary for acquisitions or sales.
- 3Attach Form T to your income tax return when filing, unless exceptions apply (e.g., occasional sale only).
- 4Retain all substantiating business and property records as long as they may become material in the administration of any Internal Revenue law.
Known limitations
- 1A filer is not required to file Form T (Timber) if they only have an occasional sale of timber (one or two sales every 3 or 4 years), though adequate records must be maintained.
- 2If a filer is not required to file Form T but has other forest-related activities, they may complete and attach the appropriate tax form or statement instead (e.g., Form 4562).
- 3When reporting acquisitions, if the acquisition was by gift or inheritance, lines 4 through 7 on Form T (Timber) are skipped.
- 4For an acquisition or lease of timber-cutting rights on a pay-as-cut basis (unless all cutting is completed within the year), lines 4 through 8 on Form T (Timber) must list specific agreement provisions instead of standard amounts.
- 5The aggregate reforestation expenses claimed on line 4a of Form T (Timber) cannot exceed $10,000 for any single qualified timber property in a tax year, unless the filer is married filing separately, where the limit is $5,000.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2013 (12/13). For the latest information regarding Form T (Timber), users should consult www.irs.gov/timber.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2013 (12/13).
- Purpose — confirm the form is titled T (Timber) and serves as a Forest Activities Schedule.
- Mailing address — Not stated in the official source.
- Signature — Confirm space for signature exists on the form.
- Section references — confirm sections 194, 611, 631, and 1231 are referenced.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form T (Timber) attached to your income tax return.
- 2Maintain adequate records of all transactions and other timber-related activities throughout the year.
- 3For sales where a section 631(a) election was made, maintain records showing the adjusted basis for depletion, fair market value (FMV), and gain or loss for each sale or exchange.
- 4Keep FMV appraisals in your records to support any claimed casualty loss on line 14, column (b).
- 5If filing an amended return, remember that the section 631(a) election cannot be made on the amended return.
Sources
- SRCInstructions p.1 — Purpose of Form T (Timber): To provide information on timber accounts when a sale or deemed sale under sections 631(a), 631(b), or other exchange has occurred during the tax year.
- SRCInstructions p.1 — Who Must File: Complete and attach Form T only if you claim a deduction for depletion of timber, elect under section 631(a), or make an outright sale under section 631(b).
- SRCInstructions p.2 — Line 18a: Check the “Yes” box on line 18a if making the 631(a) election (or having made it previously); this election cannot be made on an amended return.
- SRCInstructions p.3 — Reforestation Limit: The aggregate reforestation expenses claimed on line 4a for any tax year cannot exceed $10,000 ($5,000 if married filing separately) per qualified timber property.
- SRCForm p.1 — Form Title/Revision: Form T (Timber) is the Forest Activities Schedule, and the current revision date listed is December 2013.
- SRCInstructions p.1 — Acquisition Reporting: Report acquisitions of timber or forest land separately if they are $10,000 or more; combine smaller ones to omit lines 2 and 3.
Common confusion points
When do I need to file Form T (Timber)?
You must file if you claim a depletion deduction, elect under section 631(a), or make an outright sale of timber.
→ Check the 'Who Must File' criteria on Instructions p.1.
What if I only have occasional timber sales?
If you have one or two sales every 3 or 4 years, you are not required to file Form T, but you must maintain adequate records.
→ Verify that your transactions qualify as an "occasional sale" based on the frequency mentioned in Instructions p.1.
Do I need to file Form T even if my timber activity isn't a direct sale?
Yes, you must complete and attach Form T if you claim a depletion deduction or elect under section 631(a) for cutting timber as a sale/exchange.
→ Confirm the specific reason for filing listed in the 'Who Must File' section of Instructions p.1.
How do I report an acquisition on Form T?
Report each acquisition of timber, contract, or land separately if it is $$10,000$ or more; you can combine smaller acquisitions for one account and omit lines 2 and 3.
→ Check the 'How to Report Acquisitions' section on Instructions p.1. regarding the $$10,000$ threshold.
What do I include in a single timber account?
Generally, each account must include all your timber as of June 20, 2013 (Cat. No. 39879B).
→ Refer to 'What Is Included in Each Account' on Instructions p.1.
When reporting sales in Part III, what is the threshold?
You must report each sale involving a total consideration of $$10,000$ or more; you can combine small sales (less than $$10,000$) for an account and omit lines 2 and 3.
→ Review 'Part III. Profit or Loss From Land and Timber Sales' on Instructions p.3.
What is the limit for reforestation expenses?
The aggregate amount of reforestation expenses claimed on line 4a cannot exceed $$10,000$ (or $$5,000$ if filing married filing separately) per qualified timber property for any tax year.
→ Check Part III details regarding reforestation costs on Instructions p.3.
If I don't elect to deduct reforestation expenses under section 194(b), what happens?
All reforestation expenses will be capitalized in a deferred timber depletion account.
→ Look at the note following the reforestation cost description on Instructions p.3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Maintain adequate records of transactions for the current year to support claims made on Form T (Timber).
Questions about IRS Form T
What is IRS Form T used for?
This form tracks all your activities involving timber, such as sales, land acquisitions, and forest care expenses. You use Form T (Timber) to tell the IRS how much income or loss resulted from your timber holdings during the year. It helps you report transactions that are not covered by standard tax forms.
Who must file IRS Form T?
Individuals who claim a deduction for depletion of timber, elect under section 631(a) to treat cutting as a sale, or make an outright sale of timber must file Form T (Timber).
What information does IRS Form T require?
The form collects details in several parts: Part I covers Acquisitions; Part III reports Profit or Loss From Land and Timber Sales; and Part IV summarizes Reforestation and Timber Stand Activities.
When is IRS Form T due?
The filing trigger is any sale or deemed sale occurring during the tax year. The deadline for filing Form T (Timber) itself is not explicitly stated, but it must be attached to your income tax return for that year.
Where do I file IRS Form T?
The instructions do not specify a single service center address for routing Form T (Timber).
How do I complete IRS Form T?
First, complete all applicable parts of Form T (Timber) based on your transactions. Ensure you report each acquisition or sale involving total consideration of $10,000 or more. Finally, sign the form before submitting it with your income tax return.
What happens if IRS Form T is filed incorrectly?
While the source does not detail penalties for incorrect filing of Form T (Timber), failing to file when required means omitting necessary information regarding timber activities from your tax return.
When do I need to file Form T (Timber)?
You must file if you claim a depletion deduction, elect under section 631(a), or make an outright sale of timber. Check the 'Who Must File' criteria on Instructions p.1.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.