Form T (Timber)                                   Forest Activities Schedule                                            OMB No. 1545-0007
(Rev. December 2013)                                       ▶ Attach to your tax return. 
                             ▶ Information about Form T (Timber) and its separate instructions is at www.irs.gov/timber.
                                                                                                                        Attachment   
Department of the Treasury                 For tax year ending                            , 20       .                  Sequence No. 117
Internal Revenue Service
Name(s) as shown on return                                                                                   Identifying number 

Part I      Acquisitions 
   1   Name of block and title of account 

   2   Location of property (by legal subdivisions or map surveys) 

   3 a Name and address of seller or person from whom property was acquired                                             b  Date acquired 

   4   Amount paid:         a   In cash  . .  . . .      . .   . . . .  . . . .         . .    . .   . . . . .        .
                            b   In interest-bearing notes  .   . . . .  . . . .         . .    . .   . . . . .        .
                            c   In non-interest-bearing notes .  . . .  . . . .         . .    . .   . . . . .        .
   5a  Amount of other consideration  .       . . .      . .   . . . .  . . . .         . .    . .   . . . . .        .
   b   Explain the nature of other consideration and how you determined the amount shown on line 5a. 

   6   Legal expenses  .        .  .   . . .  . . .      . .   . . . .  . . . .         . .    . .   . . . . .        .

   7   Cruising, surveying, and other acquisition expenses  .      . .  . . . .         . .    . .   . . . . .        .

   8   Total cost or other basis of property. Add lines 4a through 7  .   . . .         . .    . .   . . . . .        .

   9   Allocation of total cost or other basis on books:           Unit     Number of units            Cost or other    Total cost or other basis 
                                                                                                       basis per unit 
   a   Forested land         .  .  .   . . .  . . .      .         Acre 
   b   Other unimproved land  .          . .  . . .      .         Acre 
   c   Improved land (describe)  ▶
                                                                   Acre 
   d   Merchantable timber. Estimate the quantity  
       of   merchantable timber present on the  
       acquisition      date (see Regulations section 
       1.611-3(e)).     Details of the timber estimate, 
          
       made for purposes of the acquisition, should          {
       be   available if your return is examined. 
   e   Premerchantable timber. Make an allocation  
          
       here only if it is a factor in the total cost or  
          
       value   of the land.                                  {
   f   Improvements (list separately) 

   g   Mineral rights        .  .  .   . . .  . . .      .
   h   Total cost or other basis (same amount as line 8). Add lines 9a through 9g  .           . .   . . . . .        .
For Paperwork Reduction Act Notice, see separate instructions.              Cat. No. 16717G                  Form  T (Timber)  (Rev. 12-2013) 

Form T (Timber) (Rev. 12-2013)                                                                                          Page 2 
Part II Timber Depletion  (see instructions) 
1   Name of block and title of account  ▶

    If you express timber quantity in thousand board feet (MBF), 
    log scale, name the log rule used. If another unit of measure is 
    used, provide details  ▶
                                                                                              (a)                 (b) 
                                                                                            Quantity         Cost or  
                                                                                                             other basis
2   Estimated quantity of timber and cost or other basis returnable through depletion 
    at end of the preceding tax year  .   .  . . .   .     .  . .    . .  . .  .  . .

3   Increase or decrease of quantity of timber required by way of correction  .   . .

4 a Addition for growth (number of years covered ▶                   )  . . .  .  . .

b   Transfers from premerchantable timber account  .       .  . .    . .  . .  .  . .

c   Transfers from deferred reforestation account  . .     .  . .    . .  . .  .  . .

5   Timber acquired during tax year  .    .  . . .   .     .  . .    . .  . .  .  . .

6   Addition to capital during tax year . .  . . .   .     .  . .    . .  . .  .  . .

7   Total at end of tax year, before depletion. Add lines 2 through 6  .  . .  .  . .
8   Unit rate returnable through depletion, or basis of sales or losses. Divide line 7, 
    column (b), by line 7, column (a) .   .  . . .   .     .  . .    . .  . .  .  . .

9   Quantity of timber cut during tax year   . . .   .     .  . .    . .  . .  .  . .

10  Depletion for the current tax year. Multiply line 8 by line 9  . . .  . .  .  . .

11  Quantity of standing timber sold or otherwise disposed of during tax year     . .

12  Allowable as basis of sale. Multiply line 8 by line 11  . . .    . .  . .  .  . .

13  Quantity of standing timber lost by fire or other cause during tax year  . .  . .
14  Allowable basis of loss plus any excess amount where decrease in FMV (before 
    and after the casualty) exceeds the standard depletion amount, but not the block 
    basis (see instructions)   . . .  .   .  . . .   .     .  . .    . .  . .  .  . .

15  Total reductions during tax year: 
a   In column (a), add lines 9, 11, and 13 . . . .   .     .  . .    . .  . .  .  . .

b   In column (b), add lines 10, 12, and 14  . . .   .     .  . .    . .  . .  .  . .
16  Net quantity and value at end of tax year. In column (a), subtract line 15a from 
    line 7. In column (b), subtract line 15b from line 7 . .  . .    . .  . .  .  . .

17  Quantity of cut timber that was sold as logs or other rough products  .    .  . . . . . . .   .  .
18  Section 631(a): 
a   Are you electing, or have you made an election in a prior tax year that is in effect, to report gains or 
    losses from the cutting of timber under section 631(a)? (see instructions)  . . . . . . . .   .  .       Yes        No 
b   Are you revoking your section 631(a) election (see instructions)? .   . .  .  . . . . . . .   .  .       Yes        No 
                                                                                        Effective date  ▶
                                                                                                    Form T (Timber) (Rev. 12-2013) 

Form T (Timber) (Rev. 12-2013)                                                                                               Page 3 
Part III   Profit or Loss From Land and Timber Sales  (see instructions) 
   1   Name of block and title of account 

   2   Location of property (by legal subdivisions or map surveys) 

   3 a Purchaser’s name and address                                                                                b  Date of sale 

   4   Amount received:        a In cash  . .  . .  .  . .    . . .  .    . . . . . .       . . . . . .       .
                               b In interest-bearing notes  . . . .  .    . . . . . .       . . . . . .       .
                               c In non-interest-bearing notes  . .  .    . . . . . .       . . . . . .       .
   5a  Amount of other consideration  .     .  . .  .  . .    . . .  .    . . . . . .       . . . . . .       .
   b   Explain the nature of other consideration and how you determined the amount shown on line 5a: 

   6   Total amount received for property. Add lines 4a, 4b, 4c, and 5a     . . . . .       . . . . . .       .
   7   Cost or other basis of property:                         Unit        Number of units     Cost or other      Total cost or other basis 
                                                                                              basis per unit 
   a   Forested land    .      . . . . .    .  . .  .           Acre 
   b   Nonforested land  .       . . . .    .  . .  .           Acre 
   c   Improved land (describe)  ▶                              Acre 

   d   Merchantable timber. Estimate in detail the  
       quantity of merchantable timber on the date  
       of  sale or exchange. Include the quantity of  
       timber  in each species of timber by  
       diameter   at breast height (DBH) classes.  
       State  the log rule used if the unit of measure {
       is thousand board feet (MBF), log scale. If  
       another  unit of measure is used, provide  
       details.  ▶
  
   e   Premerchantable     timber  . . .    .  . .  .
          
                                                       {
   f   Improvements (list separately) 

   g   Mineral rights   .      . . . . .    .  . .  .
   h   Total cost or other basis. Add lines 7a through 7g     . . .  .    . . . . . .       . . . . . .       .
   i   Direct sale expenses (cruising, marking, selling)  .   . . .  .    . . . . . .       . . . . . .       .

   8   Profit or loss. Subtract the sum of lines 7h and 7i from line 6  . . . . . . .       . . . . . .       .
                                                                                                              Form T (Timber) (Rev. 12-2013) 

Form T (Timber) (Rev. 12-2013)                                                                                                       Page 4 
Part IV Reforestation and Timber Stand Activities (see instructions) 
   Account, block, tract, area, or stand ID for each        Kind of activity (burning, chopping,    Number of              Total  
        Qualified Timber Property (QTP)                     spraying, planting, seeding, thinning,  acres treated          expenditures 
                                                                pruning, fertilizing, etc.) 

1 

2  Total  . . . .              . . . . . . .          . . . . . . . . . . . .               . .

3  Total reforestation expenses        . . .          . . . . . . . . . . . .               . .
4a Amount to be expensed under section 194(b).  
   (See instructions for limitations)    . .          . . . . . . . . . . . .               . .
b  Amount to be amortized under IRC 194(a), including remaining reforestation  
   expenditures not expensed under section 194(b)  .          . . . . . . . .               . .
Part V  Land Ownership 
Show all changes in land accounts. Attach as many additional sheets as needed, following the format of lines 1 through 6. 
                                                                                                    Total cost 
1  Name of block and title of account  ▶                                                            or other basis. Give   Average rate 
                                                                          Acres                     amount of March 1,  
                                                                                                    1913 appreciation, if   per acre 
                                                                                                    included 

2  Balance at beginning of year        . . .          . . . . . . . .

3  Acquisitions during year  .       . . . .          . . . . . . . .

4  Sales during year  .          . . . . . .          . . . . . . . .

5  Other changes  .            . . . . . . .          . . . . . . . .

6  Balance at end of year. Add lines 2 and 3, subtract line 4 and  
   add or subtract line 5  .       . . . . .          . . . . . . . .
   Additional Information. 

                                                                                                               Form T (Timber) (Rev. 12-2013)