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2012 Tornado
Timber Damage Information
for Landowners and Resource Professionals
March 2, 2012Total path length = approximately 86 miles
[60 miles in Kentucky + 26 miles in West Virginia]
A Letter from State Forester Randy Dye ...................................................................................................... 2
Division of Forestry Contact Information .................................................................................................... 3
Forestry Consultants in Southwestern West Virginia ................................................................................. 4
Casualty Losses Information ........................................................................................................................ 5
Federal Income Tax on Timber: A Key to Your Most Frequently Asked Questions .................................... 6
Emergency Forest Restoration Program ...................................................................................................36
Assessing Timber Damage .........................................................................................................................39
Establishing Priorities for Salvaging Storm-damaged Timber ....................................................................41
What a Woodland Owner Should “Know” and “Do” When Marketing Forest Products ..........................43
Timber Sale Checklist for Landowners .......................................................................................................45
Timber Sale Agreement Sample.................................................................................................................47
Erosion Control and Seeding Guidelines for Logging .................................................................................49
Seeding Rates per Acre ..............................................................................................................................50
West Virginia Resource Markets for Lincoln and Wayne counties, West Virginia ....................................51
Ohio Resource Markets for Lincoln and Wayne counties, West Virginia ..................................................52
Kentucky Resource Markets for Lincoln and Wayne counties, West Virginia ...........................................53
West Virginia Logging Companies ..............................................................................................................54
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 1
Earl Ray Tomblin Charles R. Dye Governor Director/State Forester
DIVISION OF FORESTRY 1900 Kanawha Boulevard, East
Charleston, WV 25305-0180 (304) 558-2788/FAX (304) 558-0143
www.wvforestry.com
A Letter from State Forester Randy Dye
On Friday March 2, 2012, Wayne and Lincoln counties were hit by a devastating tornado. A survey of the damage revealed that approximately 8,100 total acres of land were damaged, including 7,500 acres of destroyed timber. East Lynn Lake Wildlife Management Area lost 3,100 acres, nearly 41 percent, of the total acres impacted. In an effort to help landowners affected by the March 2 tornado, the Division of Forestry has compiled this packet of information, 2012 Tornado Timber Damage Information for Landowners and Resource Professionals. Inside this packet is basic information landowners should find helpful when assessing damage to trees, making decisions about salvaging damaged timber, selling salvaged timber and accounting for their losses in their federal taxes. The most critical information I can give each landowner, however, is to seek professional help from either the Division of Forestry or a consulting forester. I encourage each landowner to contact their local Division of Forestry office and make an appointment to receive guidance from a professional forester. Contact information for the Division of Forestry and local consulting foresters is included in this packet. If you have any questions or need additional information, please do not hesitate to contact your local Division of Forestry Office or me personally at the number above. I want to ensure that residents impacted by this destructive storm receive the services they need from the Division of Forestry.
Sincerely,
C. Randy Dye State Forester/Director
2 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Division of Forestry Contact Information
Below is the contact information for the regional office serving Wayne and Lincoln counties. For forestry
assistance or questions relating to the damage caused by the tornado, please contact the Milton office
to be directed to a professional forester. As always, you may contact the state office for any additional
assistance you may require.
Milton Regional Office:
Kevin Arnold, Regional Forester [email protected] P.O. Box 189 Milton, WV 25541 304-743-6186 (phone) State Office: Greg Cook, Deputy State Forester [email protected] 1900 Kanawha Blvd. East Charleston, WV 25560 304-558-2788 (phone) 304-558-0143 (fax)
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 3
Scott Eggerud
Tri-State Timber Mgt, Inc.
PO Box 703
Ona, WV 25545
304-633-5263
William H. Gillespie
Gillespie Forestry Services
PO Box 8
Charleston, WV 25321
304-346-5849
John M. Holstine
Holstine Forestry Consulting, LLC
326 Fivemile Road
Charleston, WV 25306
304-925-3785
Dan Parker
Tillinghast & Neely Consulting Foresters &
Associates
PO Box 664
Danville, WV 25053
304-369-0361
Jeff A. Parsons
Kanawha Forestry Services Inc.
PO Box 1197
St. Albans, WV 25177
304-727-2515
Pete Tupis
Eastern Woodlands Forestry Inc.
PO Box 497
Stollings, WV 25646
304-687-2714
Ruffner Woody
Holly Grove Forestry LLC
114 Monongalia Street
Charleston, WV 25302
304-343-1500
Herman Yeager
133 Lincoln Heights
Alum Heights, WV 25003
304-756-9942
Note: This is only a sample list of consulting
foresters who serve the affected area. For
more information, please visit the West Virginia
Board of Registration for Foresters at
www.wvlicensingboards.com/foresters/ or visit
the WV Division of Forestry website,
www.wvforestry.com/CERTLIST.pdf.
4 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
The following document, “Federal Income Tax on Timber; a Key to Your Most Frequently Asked Questions,” will help guide you through what you need to claim timber casualty with the IRS for tax purposes. It is especially important to note Section III on how to develop your basis, and Section VI which addresses the casualty determination itself. Some other important factors to keep in mind are:
Photograph the damage; it will be necessary to have documentation for an audit.
You must attempt to salvage any remaining value. Keep a record of any calls, letters, attempts of sale, sale rejections, and any completed sales you might have.
Establish a solid basis for your timber value and keep those records.
Establish a fair market value determination of the damaged stand and keep any records thereof. *Disclaimer The West Virginia Division of Forestry can help you choose a forester to value your timber and can help guide you towards industry representatives who may help you in performing salvage sales on your property. However, we cannot conduct value determinations or answer any legal questions you may have. The materials contained herein are not legal or accounting advice. We recommend you contact your legal or professional tax advisors for information and guidance specific to your situation.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 5
F
ed
era
l In
co
me
Ta
x
on
Tim
be
r
A K
ey t
o Y
ou
r M
os
t
F
req
uen
tly A
sked
Qu
esti
on
s
Un
ited
Sta
tes
Dep
artm
en
t o
f A
gric
ult
ure
Th
ird
Ed
itio
n
2011
Rev
ised
by L
ind
a W
an
g
US
DA
Fore
st S
ervic
e
Re
vie
wed
by W
illi
am
C.
Sie
gel
Att
orn
ey-a
t-L
aw
R8
-TP
39
Rev
ised
No
vem
ber 2
01
1
Fo
rest
Serv
ice
So
uth
ern
Reg
ion
6 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Fed
era
l In
com
e T
ax o
n T
imb
er
A K
ey t
o Y
ou
r M
ost
Fre
qu
entl
y A
sked
Qu
esti
on
s
Revis
ed b
y
Lin
da
Wang,
Ph.D
.
Nat
ional
Tim
ber
Tax
Spec
iali
st,
US
DA
Fo
rest
Ser
vic
e
Revie
wed
by
Wil
liam
C.
Sie
gel, J
.D.
Att
orn
ey,
Riv
er R
idg
e, L
ouis
iana
R8
-TP
39
Rev
ised
No
vem
ber
20
11
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 7
Dis
cla
imer
This
pu
bli
cati
on i
s in
ten
ded
to
be
use
d s
ole
ly f
or
edu
cati
onal
pu
rpo
ses.
Th
e m
ater
ials
co
nta
ined
her
ein a
re n
ot
legal
or
acc
ou
nti
ng
advic
e and
sh
ou
ld n
ot
be
con
stru
ed a
s su
ch.
Co
nsu
lt y
ou
r pro
fess
ional
leg
al o
r ta
x a
dv
isors
for
you
r sp
ecif
ic t
ax s
itu
atio
n.
Pu
rsu
ant
to t
he
IRS
Cir
cula
r 2
30
ru
les,
an
y U
.S.
fed
eral
tax
ad
vic
e co
nta
ined
her
e is
not
inte
nded
or
wri
tten
to b
e u
sed
fo
r th
e pu
rpo
se o
f
avoid
ing p
enal
ties
un
der
fed
eral
tax l
aw
, or
pro
moti
ng,
mar
ket
ing
, or
reco
mm
endin
g t
o a
no
ther
par
ty a
ny
tra
nsa
ctio
n o
r m
atte
r
addre
ssed
her
ein.
Th
e U
.S.
Dep
artm
ent
of
Agri
cult
ure
(U
SD
A)
pro
hib
its
dis
crim
inat
ion
in
all
its
pro
gra
ms
and
act
ivit
ies
on t
he
bas
is o
f ra
ce,
colo
r, n
atio
nal
ori
gin
, ag
e,
dis
abil
ity,
and w
her
e ap
pli
cable
, se
x,
mar
ital
sta
tus,
fam
ilia
l st
atu
s, p
aren
tal
stat
us,
rel
igio
n,
sex
ual
ori
enta
tion,
gen
etic
info
rmat
ion,
poli
tica
l bel
iefs
, re
pri
sal,
or
bec
ause
all
or
a p
art
of
an i
ndiv
idual
’s i
nco
me
is d
eriv
ed f
rom
an
y p
ub
lic
assi
stan
ce p
rogra
m.
(No
t al
l pro
hib
ited
bas
es a
pply
to a
llpro
gra
ms.
) P
erso
ns
wit
h d
isab
ilit
ies
who r
equir
e al
tern
ativ
e m
ean
s fo
r co
mm
un
icat
ion
of
pro
gra
m i
nfo
rmat
ion
(B
rail
le,
larg
e pri
nt,
audio
tape,
etc
.) s
hould
conta
ct U
SD
A’s
TA
RG
ET
C
ente
r at
(2
02)
720
-2600 (v
oic
e an
d T
DD
). T
o fi
le a
com
pla
int
of
dis
crim
inat
ion
w
rite
to
U
SD
A,
Dir
ecto
r, O
ffic
e of
Civ
il R
ights
, 1400
Ind
epen
den
ce A
ven
ue,
S.W
., W
ashin
gto
n,
D.C
. 2
02
50
-94
10
or
call
(8
00
) 7
95
-32
72
(vo
ice)
or
(20
2)
720
-6382
(T
DD
). U
SD
A i
s an
equal
opport
unit
y
pro
vid
er a
nd e
mplo
yer
.
8 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
INT
RO
DU
CT
ION
20
11
Ed
itio
n
This
pu
bli
cati
on p
rovid
es
a qu
ick
ref
eren
ce o
n t
imb
er t
ax l
aw
s th
at a
re i
mp
ort
ant
to w
oo
dla
nd o
wn
ers.
It
pre
sents
a c
on
cise
an
d
easy
-to
-und
erst
an
d e
xpla
nat
ion
of
the
mo
st c
om
mo
nly
ask
ed t
ax q
ues
tio
ns.
The
inte
nd
ed a
ud
ien
ce i
ncl
ud
es
consu
ltin
g f
ore
ster
s, w
oo
dla
nd
ow
ner
s and
log
ger
s w
ho n
eed a
basi
c u
nd
erst
and
ing o
f fe
der
al
inco
me
tax r
ule
s o
n t
he
manag
emen
t o
f w
oo
dla
nd
pro
per
ty. It
is
also
a v
alu
able
res
ou
rce
for
tax p
ract
itio
ner
s: C
PA
s, t
ax m
anag
ers,
enro
lled
ag
ents
, at
torn
eys,
and
tax
ret
urn
pre
par
ers
who
see
k a
qu
ick
ov
ervie
w o
f ti
mber
tax
ru
les.
Sin
ce t
he
firs
t in
com
e ta
x F
orm
10
40
ap
pea
red i
n 1
91
3,
man
y t
imb
er t
ax p
rovis
ion
s hav
e bee
n a
dd
ed t
o e
nco
ura
ge
man
agem
ent
and s
tew
ard
ship
of
pri
vat
e w
oo
dla
nd
that
are
co
mm
only
unk
no
wn b
y t
ax p
rofe
ssio
nal
s. T
his
pu
bli
cati
on i
s pre
par
ed t
o h
elp w
ood
lan
d
taxpay
ers
and t
hei
r pro
fess
ional
advis
ors
to
lea
rn a
nd u
tili
ze t
hes
e ta
x l
aw
s.
Ple
ase
sen
d a
ny c
om
men
ts o
n t
his
pu
bli
cati
on t
o:
lwan
g@
fs.f
ed.u
s.
Lin
da
Wan
g,
US
DA
Fore
st S
ervic
e
Wil
liam
s S
ieg
el,
Att
orn
ey-a
t-L
aw
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 9
Co
nte
nts
I. Y
ou
r W
oo
dla
nd
Tax C
lassif
icati
on
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
. 1
1.
Per
son
al P
rop
erty
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
.....
......
.... 1
2.
In
ves
tmen
t (I
nco
me-
Pro
du
cin
g)
Pro
per
ty ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
. 2
3. B
usi
nes
s P
rop
erty
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
.....
......
.... 3
1)
Bu
sin
ess
or
Ho
bb
y ..
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.....
. 3
2) P
assi
ve
Act
ivit
y...
......
......
......
......
.....
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.....
......
4
II.
Tim
ber
Sale
s ..
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
5
1. I
f Y
ou
r W
oo
dla
nd
Pro
per
ty I
s an
In
ves
tmen
t ....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.... 5
2.
If
Yo
ur
Wo
od
lan
d P
rop
erty
Is
a B
usi
nes
s ...
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.....
.. 6
1) S
ale
of
Sta
ndi
ng
Tim
ber
(S
ecti
on
631
(b))
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.. 6
2) S
ale
of
Cu
t T
imb
er (
Sec
tio
n 6
31(a
)) ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
......
.. 7
3. F
arm
ing
an
d T
imb
er ..
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.....
.. 8
4. E
xpen
ses
of
Sal
e ...
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
... 9
5.
In
stal
lmen
t S
ale .
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
... 1
0
III. C
ap
ital
Asset
an
d C
ost
Reco
very
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
... 11
1.
Tim
ber
Bas
is ..
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
.....
......
......
......
......
......
......
......
......
.. 11
1)
Bas
is o
f P
urc
has
ed T
imb
er ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
. 11
2) B
asis
of
Inh
erit
ed T
imb
er...
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.... 1
2 3)
Bas
is o
f G
ifte
d T
imb
er...
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
... 1
3 2.
Ref
ore
stat
ion
Co
sts .
......
......
......
......
......
.....
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
......
.... 1
4 3.
Tim
ber
Dep
leti
on
Ded
uct
ion
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
15
4. D
epre
ciat
ion
, Sec
tio
n 1
79 E
xpen
sin
g, a
nd
Sp
ecia
l (B
on
us)
Dep
reci
atio
n ..
......
......
......
......
......
......
......
. 16
IV. E
xp
en
ses o
f W
oo
dla
nd
Man
ag
em
en
t an
d P
rote
cti
on
....
....
....
....
....
....
....
....
....
....
....
....
17
1.
Wo
od
lan
d a
s an
In
ves
tmen
t ...
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
... 1
7 2.
Wo
od
lan
d a
s a
Bu
sin
ess
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
. 18
V. C
ost-
Sh
are
Paym
en
t ..
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
. 19
1.
Tax
Tre
atm
ent
in G
ener
al ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.. 19
2.
Exc
lusi
on
fro
m I
nco
me
.....
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
.... 2
0
VI. T
imb
er
Lo
sses ..
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
.. 2
1
1. C
asu
alty
Lo
ss ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
.....
21
2. T
hef
t L
oss
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.. 22
3.
Co
nd
emn
atio
n ..
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....
......
......
......
......
......
......
......
... 2
3
VII.
Fo
rm T
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
... 24
Mo
re In
form
ati
on
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
. 25
10 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
1
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
I. Y
OU
R W
OO
DL
AN
D T
AX
CL
AS
SIF
ICA
TIO
N
1. P
ER
SON
AL
PR
OP
ER
TY
T
yp
e o
f A
cti
vit
y
Your
wood
land
pro
per
ty
may
be
taxed
und
er o
ne
of
thre
e ta
x c
lass
ific
atio
ns:
per
sonal
pro
per
ty,
in
ves
tmen
t (i
nco
me-p
rod
uci
ng)
pro
per
ty,
or
busi
ness
pro
per
ty.
The
tax r
ule
s var
y c
onsi
der
ably
wit
h ea
ch
clas
sifi
cati
on.
You
must
d
eter
min
e your
pro
per
ty's
ta
x
clas
sifi
cati
on
for
each
ta
x yea
r.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
The
det
erm
inin
g f
acto
rs f
or
your
wood
land
pro
per
ty's
tax
cla
ssif
icat
ion d
epen
d o
n w
hy
you o
wn t
he
pro
per
ty,
your
use
of
it,
and
your
acti
viti
es o
n i
t.
Wood
land
pro
per
ty
not
use
d
to
pro
duce
in
com
e m
ay b
e cl
assi
fied
as
bei
ng h
eld
for
per
sonal
u
se.
For
exam
ple
, your
pri
mar
y
purp
ose
fo
r o
wnin
g th
e pro
per
ty m
ay be
for
per
sonal
en
joym
ent,
su
ch
as
for
a fa
mil
y r
etre
at o
r fo
r per
sonal
hunti
ng a
nd
fish
ing,
rath
er t
han
for
mak
ing a
pro
fit.
Ther
e ar
e ta
x d
isad
van
tage
s fo
r per
sonal
pro
per
ty:
loss
es
on
the
sale
of
per
sonal
pro
per
ty
are
gen
eral
ly
no
t d
educt
ible
ex
cept
as c
asual
ty l
oss
as
a re
sult
of
fire
or
storm
dam
ages
or
thef
t. G
ains
from
sal
e o
f per
sonal
pro
per
ty a
re t
axed
as
capit
al g
ains
(IR
S P
ub
lica
tion
544
).
R
ep
ort
ing
an
d T
ax F
orm
s
Use
Fo
rm 1
040
Sch
edu
le D
and
the
new
F
orm
8
949
to
re
port
ca
pit
al
gai
ns
from
sa
le o
r ex
chan
ge
of
per
sonal
pro
per
ty.
The
adju
sted
bas
is o
f per
sonal
pro
per
ty i
s th
e ori
gin
al
cost
or
oth
er
val
ue
of
the
pro
per
ty a
s d
eter
min
ed u
nder
the
tax l
aw,
adju
sted
for
sub
sequen
t ch
anges
(se
e pag
es
11 t
hro
ugh 1
3 f
or
a dis
cuss
ion o
f “bas
is”)
.
The
amount
of
capit
al g
ains
from
sal
es o
f
per
sonal
pro
per
ty
is
det
erm
ined
by
subtr
acti
ng
the
pro
per
ty's
ad
just
ed
bas
is
and
se
llin
g ex
pen
ses
fro
m th
e gro
ss
sale
pro
ceed
s.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 11
2
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
I. Y
OU
R W
OO
DL
AN
D T
AX
CL
AS
SIF
ICA
TIO
N
2. I
NV
EST
ME
NT
(IN
CO
ME
-PR
OD
UC
ING
) P
RO
PE
RT
Y
T
yp
es o
f A
cti
vit
y
Wood
land
pro
per
ty
hel
d
for
inco
me-
pro
du
cin
g p
urp
ose
may
be
an in
vest
men
t w
hen
y
our
acti
vit
y
does
not
rise
to
th
e le
vel
of
a tr
ade
or
busi
nes
s.
Sal
es
of
stan
din
g
tim
ber
hel
d
as
an
inves
tmen
t ar
e ta
xed
as
ca
pit
al
gain
s.
Cap
ital
ga
ins
are
def
ined
as
ei
ther
lo
ng-
term
or
short
-ter
m g
ains.
If
you
ow
ned
your
tim
ber
fo
r 1
yea
r or
less
, th
e ca
pit
al g
ains
from
you
r ti
mber
sal
e ar
e sh
ort
-ter
m;
if y
ou o
wned
your
tim
ber
fo
r lo
nger
th
an 1
yea
r,
the
capit
al
gai
ns
from
your
tim
ber
sal
e ar
e lo
ng
-ter
m.
Expen
ses
for
wo
od
land
hel
d
as
an
inves
tmen
t ar
e ded
uct
ible
, but
such
d
educt
ions
(toget
her
w
ith
oth
er
mis
cell
aneo
us
item
ized
ded
uct
ions)
ar
e su
bje
ct
to
2%
of
your
adju
sted
gro
ss
inco
me
floor
(see
pag
e 1
7).
O
nly
th
e
exce
ss
amo
unt
over
th
e 2
%
floor
is
ded
uct
ible
. (T
his
li
mit
atio
n
is
a d
isad
van
tage
when
com
par
ed t
o d
educt
ions
allo
wed
und
er t
he
busi
nes
s cl
assi
fica
tion—
see
nex
t pag
e—in
whic
h a
ll e
xpen
ses
are
ded
uct
ible
, th
ough
oth
er
rest
rict
ions
also
ap
ply
.)
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
t
You m
ust
hav
e a
pro
fit
obje
ctiv
e to
cla
im
an
inves
tmen
t st
atus
for
your
wood
land.
One
of
the
bes
t w
ays
to d
ocu
men
t a
pro
fit
obje
ctiv
e is
by
incl
ud
ing
inco
me
pro
duct
ion i
n your
wood
land m
anag
emen
t pla
n.
Tim
ber
ow
ned
pri
mar
ily
for
gen
erat
ing
pro
fit
may
be
clas
sifi
ed
as
eith
er
an
inves
tmen
t or
bu
sines
s pro
per
ty.
The
dis
tinc
tion
bet
wee
n
an
inves
tmen
t an
d
busi
ness
is
bas
ed
on
spec
ific
ci
rcum
stan
ces.
If
your
acre
age
is r
elat
ivel
y "s
mal
l" w
ith i
nfr
equen
t sa
les
tran
sact
ions,
you
may
pre
fer
to
clai
m
the
inves
tmen
t st
atus
for
sim
pli
city
of
fili
ng.
R
ep
ort
ing
an
d T
ax F
orm
s
Use
Fo
rm 1
040
Sch
edu
le D
and
the
new
F
orm
8949
to r
eport
gai
ns
from
sa
les
of
stan
din
g t
imber
hel
d a
s an
inves
tmen
t. I
t's
pru
den
t to
fil
e F
orm
T
(T
imb
er)
, F
ore
st
Act
ivit
ies
Sch
ed
ule
, if
you
clai
m
a d
educt
ion f
or
dep
leti
on o
f ti
mber
(se
e pag
e 1
5).
Tim
ber
m
anag
emen
t ex
pen
ses
for
wo
od
land
hel
d a
s in
ves
tmen
t ar
e re
port
ed
on F
orm
1040
Sch
edu
le A
(se
e pag
e 1
7).
12 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
3
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
I. Y
OU
R W
OO
DL
AN
D T
AX
CL
AS
SIF
ICA
TIO
N
3. B
US
INE
SS
PR
OP
ER
TY
1)
Bu
sin
ess o
r H
ob
by
Typ
es o
f A
cti
vit
y
A b
usi
nes
s is
an a
ctiv
ity y
ou r
egula
rly a
nd
conti
nuousl
y e
ngag
e in
pri
mar
ily t
o m
ake
a pro
fit.
Alt
hough b
oth
inves
tmen
t st
atus
and
busi
ness
st
atus
requir
e cl
ear
for-
pro
fit
obje
ctiv
es,
a busi
nes
s ca
rrie
s out
tim
ber
acti
vit
ies
on
a m
ore
re
gula
r,
acti
ve,
and
conti
nuous
basi
s th
an
an
inves
tmen
t.
Whic
h
stat
us
appli
es
dep
end
s on
the
spec
ific
s of
each
cas
e.
If
the
pro
fit
obje
ctiv
e
is
not
met
, your
acti
vit
y m
ay b
e co
nsi
der
ed a
hobby r
ather
th
an a
busi
nes
s. L
oss
es
that
are
ded
uct
ible
fo
r a
busi
nes
s ar
e not
allo
wed
for
a hobby.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
t
Bu
sin
ess
or
Hob
by.
The
IRS
lis
ts a
set
of
fact
ors
to
d
eter
min
e "p
rofi
t"
from
an
ac
tivit
y:
D
oes
the
tim
e an
d e
ffort
you p
ut
into
th
e ac
tivit
y i
ndic
ate
an i
nten
tion t
o
mak
e a
pro
fit?
D
o y
ou d
epen
d o
n i
nco
me
from
the
acti
vit
y?
If
ther
e ar
e lo
sses,
are
they
due
to
circ
um
stan
ces
bey
ond
your
contr
ol
or
the
star
t-up p
has
e of
the
busi
nes
s?
H
ave
you c
han
ged
met
hod
s of
oper
atio
n t
o i
mpro
ve
pro
fita
bil
ity?
D
o y
ou a
nd
your
advi
sors
hav
e th
e k
now
led
ge
nee
ded
to c
arry
on t
he
acti
vit
y a
s a
succ
essf
ul
busi
nes
s?
H
ave
you m
ade
a pro
fit
in s
imil
ar
acti
vit
ies
in t
he
pas
t?
D
oes
the
acti
vit
y m
ake
a pro
fit
in s
om
e yea
rs?
C
an y
ou e
xpec
t to
mak
e a
pro
fit
in t
he
futu
re f
rom
the
appre
ciat
ion o
f as
sets
use
d i
n t
he a
ctiv
ity?
The
IRS
pre
sum
es
a pro
fit
moti
ve i
f you
sho
w a
pro
fit
in at
lea
st 3
of
the
last
5
yea
rs.
Such
"p
rofi
t"
incl
udes
th
e ap
pre
ciat
ion
of
asse
t,
whic
h
is
more
re
levan
t fo
r th
e ca
se o
f ti
mber
. Y
ou m
ay
hav
e to
pro
ve
a fo
r-pro
fit
inte
nt
in c
ase
of
an
IRS
au
dit
. O
ne
of
the
bes
t w
ays
to
docu
men
t a
pro
fit
obje
ctiv
e i
s by i
ncl
udin
g in
com
e gen
erat
ion
in
your
wood
land
man
agem
ent
pla
n.
Rep
ort
ing
an
d T
ax F
orm
s
Bu
sin
ess
. U
se F
orm
4797
and F
orm
1040
Sch
edu
le D
for
qual
ifie
d s
ale
of
stand
ing
tim
ber
(S
ecti
on 6
31
(b))
(se
e pag
e 6
). F
or
sale
of
cut
tim
ber
, if
el
ecte
d,
report
qual
ifie
d
capit
al
gai
ns
port
ion
on
Form
4979
and
Fo
rm 1
040
Sch
ed
ule
D,
and
the
ord
inar
y
inco
me
port
ion
on
Fo
rm
1040
Sch
edu
le C
(S
ecti
on 6
31
(a))
(se
e pag
e 7
).
The
wood
land
m
anag
emen
t ex
pen
ses
are
ded
uct
ible
on F
orm
1040
Sch
edu
le C
(se
e pag
e 18
).
Hob
by.
Inco
me
fro
m a
ho
bby a
ctiv
ity i
s ta
xab
le a
s "o
ther
inco
me"
on F
orm
104
0.
Hobby ex
pen
ses,
d
educt
ible
up to
hobby
inco
me,
ar
e re
port
ed
on
Fo
rm
1040
Sch
edu
le
A.
Hobby
loss
es
are
gen
eral
ly
not
ded
uct
ible
.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 13
4
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
I. Y
OU
R W
OO
DL
AN
D T
AX
CL
AS
SIF
ICA
TIO
N
3. B
US
INE
SS
PR
OP
ER
TY
2)
Pas
siv
e A
cti
vit
y
T
yp
es o
f A
cti
vit
y
Your
tim
ber
act
ivit
y m
ay b
e a
busi
nes
s if
you r
egula
rly a
nd
conti
nuousl
y e
ngag
e in
it
pri
mar
ily
to
earn
a
pro
fit.
Your
par
tici
pat
ion i
n t
he b
usi
nes
s m
ay b
e ac
tive
or
pas
sive.
To
be
acti
vel
y en
gag
ed
in
busi
nes
s,
you
mu
st
"mat
eria
lly
par
tici
pat
e"
in
the
busi
ness
ac
tivi
ty;
oth
erw
ise,
your
par
tici
pat
ion m
ay b
e a
"pas
sive"
act
ivit
y.
For
pas
sive
acti
vit
ies,
th
e d
educt
ion of
a busi
ness
loss
(ex
pen
ses
exce
edin
g i
ncom
e)
is
rest
rict
ed:
loss
fr
om
pas
sive
acti
vity
ca
nnot
off
set
inco
me
from
non-p
assi
ve
acti
vit
y (
such
as
reti
rem
ent
inco
me,
sal
ary,
or
self
-em
plo
ym
ent
inco
me).
Y
ou
can
carr
y
the
unuse
d
loss
es
over
in
to
futu
re
yea
rs.
The
pas
sive
loss
rule
s ap
ply
to i
nd
ivid
ual
s,
par
tner
s,
and
m
ember
s of
LL
Cs,
S
co
rpora
tion i
nte
rest
s, e
stat
es,
and
tru
sts.
No
te:
Gen
eral
ly,
wood
land
hel
d
as
inves
tmen
t is
not
subje
ct t
o t
he
pas
sive
loss
ru
les.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
t
"Mat
eria
l par
tici
pat
ion"
in
the
busi
nes
s m
ay
hel
p
avoid
pa
ssiv
e lo
ss
rest
rict
ions.
T
o
mat
eria
lly
par
tici
pat
e,
your
involv
emen
t m
ust
be
"reg
ula
r, c
onti
nuous,
and
subst
anti
al.”
If
you m
eet
at l
east
one
of
the
foll
ow
ing te
sts,
you ar
e co
nsi
der
ed a
m
ater
ial
par
tici
pan
t in
your
busi
ness
:
Y
ou p
arti
cipat
e in
the
acti
vit
y fo
r m
ore
th
an 5
00
hours
duri
ng t
he
tax y
ear;
Y
our
par
tici
pat
ion c
onst
itute
s su
bst
anti
ally
all
of
the
involv
emen
t in
th
e ac
tivit
y d
uri
ng t
he
tax y
ear;
Y
ou p
arti
cipat
e fo
r m
ore
than
10
0
hours
in t
he
acti
vit
y d
uri
ng t
he
tax
yea
r a
nd n
o o
ther
indiv
idual
par
tici
pat
es
more
;
Y
our
par
tici
pat
ion i
n a
ll o
f your
"sig
nif
ican
t par
tici
pat
ion"
busi
nes
ses,
in
clud
ing t
imber
, ex
ceed
s 500
hours
fo
r th
e ta
x y
ear
(a "
signif
ican
t par
tici
pat
ion"
acti
vity
is
def
ined
as
a tr
ade
or
busi
nes
s in
whic
h y
ou
par
tici
pat
e fo
r m
ore
than
100
hours
);
Y
ou m
ater
iall
y p
arti
cipat
ed i
n t
he
acti
vit
y f
or
at l
east
5 o
f th
e pre
ced
ing
10 t
ax y
ears
; or
A
ll f
acts
and
cir
cum
stan
ces
ind
icat
e m
ater
ial
par
tici
pat
ion (
a m
inim
um
of
100 h
ours
is
requir
ed).
Rep
ort
ing
an
d T
ax F
orm
s
Pas
sive
busi
nes
s lo
sses
are
com
pute
d
on
Fo
rm 8
582
.
Kee
p
reco
rds
on
the
tim
e you
spen
d
in
man
agin
g
your
pro
per
ty
to
support
your
par
tici
pat
ion i
n th
e w
ood
land
busi
nes
s.
Mat
eria
l par
tici
pat
ion m
ust
be
esta
bli
shed
on a
n a
nnual
bas
is.
14 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
5
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
II. T
IMB
ER
SA
LE
S
1. I
F Y
OU
R W
OO
DL
AN
D P
RO
PE
RT
Y I
S A
N I
NV
EST
ME
NT
T
yp
es o
f F
ore
st
Acti
vit
y
If
your
tim
ber
is
an
in
ves
tmen
t,
your
stan
din
g
tim
ber
sa
les
are
capit
al
gai
ns
rath
er t
han
ord
inar
y i
nco
me.
Long-t
erm
cap
ital
gai
ns
are
advan
tageo
us:
T
hey
ar
e ta
xed
at
lo
wer
ra
tes
than
ord
inar
y
inco
me.
(I
n
20
11
, th
e m
axim
um
ra
te
for
long-t
erm
ca
pit
al
gai
n i
s 15%
whil
e th
e m
axim
um
rat
e fo
r ord
inar
y i
nco
me
is 3
5%
.)
T
hey
ar
e not
subje
ct
to
self
-
emplo
ym
ent
tax (
as o
rdin
ary b
usi
nes
s in
com
e is
) ex
cept
for
gai
ns
from
sal
e of
pro
per
ty b
y p
assi
ve
bu
sines
s (w
hic
h
wil
l be
subje
ct
to
a 3
.8-p
erce
nt
Med
icar
e ta
x st
arti
ng
in
201
3
if
the
taxpay
er’s
in
div
idual
ad
just
ed
gro
ss
inco
me
is o
ver
$200
,00
0 o
r $2
50,0
00
for
a m
arri
ed f
ilin
g j
oin
tly).
T
hey
d
o
not
adver
sely
af
fect
your
soci
al s
ecuri
ty p
aym
ents
at
reti
rem
ent.
Cap
ital
lo
sses
ca
n off
set
capit
al gai
ns
in
full
as
wel
l as
$3
,00
0 o
rdin
ary i
nco
me
each
ta
x y
ear.
Short
-ter
m
capit
al
gain
s ar
e ta
xed
at
ord
inar
y i
ncom
e ta
x r
ates
.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
For
sale
s to
qual
ify f
or
long-t
erm
cap
ital
gai
ns,
you
mu
st
hold
th
e in
ves
tmen
t ti
mber
* f
or
longer
than
1 y
ear
pri
or
to t
he
sale
.
If you r
ecei
ve
the
pro
per
ty a
s a
gif
t an
d
your
basi
s is
the
donor’
s bas
is (
see
pag
e 1
3),
both
th
e d
onor’
s an
d
your
hold
ing
per
iod
s m
ay b
e co
unte
d t
oget
her
as
your
hold
ing
peri
od
(IR
S
Pu
bli
cati
on
544
).
If
the
reci
pie
nt’
s bas
is i
s th
e fa
ir m
ark
et v
alue
of
the
pro
per
ty,
the
reci
pie
nt’
s hold
ing
per
iod
st
arts
af
ter
the
dat
e of
gif
t (I
RS
Pu
bli
cati
on 1
7).
If y
ou i
nher
it t
he
pro
per
ty,
your
tim
ber
is
consi
der
ed l
ong-t
erm
.
* Th
e te
rm “
tim
ber
” i
ncl
ud
es e
verg
reen
tre
es
tha
t a
re m
ore
th
an 6
yea
rs o
ld w
hen
sev
ered
fro
m t
hei
r ro
ots
and
so
ld fo
r o
rna
men
tal
pu
rpo
se, su
ch a
s C
hri
stm
as
tree
s.
R
ep
ort
ing
an
d T
ax F
orm
s
Cap
ital
gai
ns
fro
m s
ales
of
stan
din
g t
imber
hel
d a
s in
ves
tmen
t ar
e re
port
ed o
n F
orm
1040
Sch
ed
ule
D a
nd t
he
new
Fo
rm 8
94
9.
It's
pru
den
t to
fi
le
Form
T
(T
imb
er),
Fo
rest
Act
ivit
ies
Sch
edu
le,
if y
ou c
laim
a
ded
uct
ion f
or
dep
leti
on o
f ti
mber
(se
e pag
e 1
5).
T
he
amount
of
capit
al
gai
ns
is
det
erm
ined
by
subtr
acti
ng
the
tim
ber
’s
adju
sted
bas
is (p
ages
1
1 to
13
) (t
hro
ugh
dep
leti
on)
(see
pa
ge
15
) an
d
sell
ing
expen
ses
from
the
gro
ss s
ale p
roce
eds.
EX
AM
PL
E
You
sold
100
th
ousa
nd
boar
d
feet
(D
oyle
sca
le)
of
south
ern l
oblo
lly p
ine
saw
tim
ber
fo
r $3
0,0
00
in
20
11
. T
he
sell
ing
expen
ses
tota
led
$4
,500
. Y
ou
bought
the
tim
ber
in 2
00
2 f
or
$1
5,0
00
as a
n i
nves
tmen
t. Y
our
taxab
le c
apit
al
gai
ns
are
$10,5
00
($
30
,000
- $
4,5
00 -
$
15,0
00
).
Sin
ce
you
ow
ned
th
e pro
per
ty
for
more
th
an
1
yea
r,
the
$10,5
00
ca
pit
al
gain
s ar
e lo
ng-t
erm
. R
eport
th
e sa
le
on
Fo
rm
104
0
Sch
edu
le D
and t
he
new
Fo
rm 8
949
.
Sin
ce y
ou c
laim
a $
15,0
00 (
dep
leti
on)
ded
uct
ion,
it's
pru
den
t to
com
ple
te a
nd
atta
ch F
orm
T (
Pa
rt I
I a
nd P
art
III
) to
your
retu
rn.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 15
6
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
II. T
IMB
ER
SA
LE
S
2. I
F Y
OU
R W
OO
DL
AN
D P
RO
PE
RT
Y I
S A
BU
SIN
ES
S
1)
Sale
of
Sta
nd
ing
Tim
ber
(Se
cti
on
63
1(b
))
T
yp
e o
f F
ore
st
Acti
vit
y
Qual
ifie
d
sale
s of
stan
din
g
tim
ber
*
by
a w
ood
land
busi
nes
s m
ay b
e ta
xed
as
long-
term
ca
pit
al
gai
ns
(Sec
tion
123
1
gai
ns)
. T
his
incl
udes
both
lum
p-s
um
and
pay
-as-
cut
stan
din
g t
imber
sal
es.
A
lum
p-s
um
sa
le
is
an
outr
ight
sale
of
stan
din
g ti
mber
fo
r a
fixe
d to
tal
amount
agre
ed u
pon i
n a
dvan
ce.
Und
er
a p
ay-
as-
cut
contr
act
, th
e ti
mber
purc
has
er p
ays
the
sell
er a
t a
spec
ifie
d r
ate
per
unit
of
tim
ber
act
uall
y c
ut.
The
sell
er
bea
rs t
he
risk
of
loss
unti
l th
e ti
mber
is
cut.
The
advan
tages
of
long-t
erm
cap
ital
gai
ns
are
on p
age
5.
* Th
e te
rm “
tim
ber
” i
ncl
ud
es e
verg
reen
tre
es
tha
t a
re m
ore
than 6
yea
rs o
ld w
hen
sev
ered
fro
m t
hei
r ro
ots
and s
old
for
orn
am
enta
l
pu
rpo
se, su
ch a
s C
hri
stm
as
tree
s.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To b
e el
igib
le f
or
long-t
erm
cap
ital
gai
ns
(Sec
tion
1231
gai
ns)
, you
mu
st
be
the
ow
ner
of
stan
din
g
tim
ber
(i
ncl
udin
g
a
suble
ssor
of
tim
ber
or
the
hold
er
of
a
contr
act
to c
ut
the
tim
ber
) fo
r lo
nger
than
1
yea
r in
a t
rad
e or
busi
nes
s.
Eff
ecti
ve
afte
r D
ecem
ber
3
1,
200
4,
outr
ight
sale
s of
stan
din
g t
imber
, as
wel
l as
pay
-as-
cut
sale
s,
by
a ti
mber
busi
nes
s qual
ifie
s fo
r lo
ng-t
erm
cap
ital
gai
ns
if t
he
tim
ber
is
hel
d
for
more
th
an
1
yea
r (a
s am
end
ed by
the
Am
eric
an Jo
bs
Cre
ati
on
Act
of
20
04
).
His
tori
c
no
te:
Pri
or
to
2005
, ti
mber
busi
ness
o
wner
had
to
se
ll
the
stan
din
g ti
mber
by a
pay
-as-
cut
contr
act
(“re
tain
ed
econom
ic i
nter
ests
”) t
o q
ual
ify f
or
capit
al
gai
ns
trea
tmen
t.
R
ep
ort
ing
an
d T
ax F
orm
s
The
gai
n o
r lo
ss o
f th
e st
and
ing t
imber
sal
e in
a b
usi
nes
s is
the
dif
fere
nce
bet
wee
n t
he
sale
pro
ceed
s an
d
the
tim
ber
’s
adju
sted
bas
is
(see
pag
es
11
to
13
) (t
hro
ugh
dep
leti
on)
(see
pag
e 15
) an
d
sale
s ex
pen
ses.
Use
Fo
rm 4
797
and
Fo
rm 1
040
Sch
edu
le
D t
o r
eport
the
stan
din
g t
imber
sal
e in
a
busi
ness
. A
lso i
t's p
rud
ent
to f
ile
Pa
rts
II
an
d
III
of
Fo
rm
T
(Tim
ber)
, F
ore
st
Act
ivit
ies
Sch
edu
le (
see
"Form
T"
on
pag
e 2
4)
when
you
clai
m
a ded
uct
ion
for
dep
leti
on o
f ti
mber
(se
e pag
e 15
) or
mak
e an
outr
ight
sale
of
tim
ber
in
a
trad
e or
busi
ness
.
EX
AM
PL
E
You r
un a
tim
ber
-gro
win
g b
usi
nes
s. T
he
hig
hes
t bid
for
your
stan
din
g t
imber
by a
logger
w
as
$40
,000
, an
d y
ou a
ccep
ted
this
off
er.
The
adju
sted
bas
is o
f th
e ti
mber
was
$5,0
00 a
nd
your
sell
ing e
xpen
ses
wer
e $
6,0
00
. S
ince
the t
imber
is
a pro
per
ty i
n y
our
tim
ber
busi
nes
s fo
r m
ore
than
one
yea
r, t
he
stan
din
g t
imber
sa
le q
ual
ifie
s fo
r lo
ng-t
erm
cap
ital
gai
ns
(Sec
tion 6
31
(b))
.
Your
taxab
le c
apit
al g
ains
of
$2
9,0
00
($4
0,0
00
- $
6,0
00 -
$5,0
00
) ar
e re
port
ed o
n F
orm
4
797
, an
d F
orm
1040
Sch
edu
le D
. It
's p
rud
ent
to f
ile F
orm
T (
Pa
rts
II a
nd I
II).
16 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
7
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
MA
KIN
G S
EC
. 631
(a)
EL
EC
TIO
N
On F
orm
T,
Par
t II
(T
imber
Dep
leti
on),
L
ine
18
, S
ecti
on 6
31
(a):
A.
Are
you e
lect
ing,
or
hav
e you m
ade
an e
lect
ion i
n a
pri
or
tax y
ear
that
is,
in
effe
ct,
to r
eport
gai
ns
or
loss
es
fro
m t
he
cutt
ing o
f ti
mber
under
sec
tion 6
31
(a)?
(s
ee i
nst
ruct
ions)
.
Y
es
No
EX
AM
PL
E
You
hir
ed
a lo
gger
w
ho
cut
stan
din
g
tim
ber
hel
d
longer
th
an
1
yea
r in
your
wo
od
land
busi
nes
s an
d h
aule
d i
t to
a l
oca
l
pap
er m
ill
and
sold
it
at $
103
/cord
. It
had
an
ad
just
ed b
asis
of
$10
/cord
. T
he
FM
V
of
the
stan
din
g t
imber
on J
anuar
y 1
was
$
26
/cord
. T
he
cut-
n-h
aul
cost
w
as
$67.5
/cord
.
Wit
hout
a S
ecti
on
631
(a)
elec
tion,
the
enti
re
gai
ns
of
$2
5.5
/cord
is
ord
inar
y
inco
me
($103
-
$67
.5
- $10
).
Under
S
ecti
on 6
31
(a)
elec
tion,
gai
ns
of
$16
/cord
($
26 -
$1
0)
from
sta
nd
ing t
imber
cutt
ing
are
capit
al
gai
ns.
T
he
rest
of
$9
.5/c
ord
gai
ns
($1
03
- $
67
.5 -
$26
) fr
om
sal
e of
cut
tim
ber
is
ord
inar
y b
usi
nes
s in
com
e.
II. T
IMB
ER
SA
LE
S
2. I
F Y
OU
R W
OO
DL
AN
D P
RO
PE
RT
Y I
S A
BU
SIN
ES
S
2)
Sale
of
Cu
t T
imb
er
(Se
cti
on
63
1(a
))
T
yp
e o
f F
ore
st
Acti
vit
y
Inst
ead
of
sell
ing s
tand
ing t
imber
, ti
mber
busi
ness
ow
ner
s ca
n
cut
the
stan
din
g ti
mber
th
emse
lves
or
hav
e th
eir
stan
din
g ti
mber
cut
for
them
and t
hen
sel
l th
e cu
t
tim
ber
pro
duct
s or
use
the
tim
ber
in
thei
r busi
ness
es.
This
ty
pe
of
sale
dif
fers
fr
om
st
and
ing
tim
ber
sal
e in
that
it
has
tw
o p
arts
for
tax
purp
ose
s:
stan
din
g
tim
ber
“d
isposa
l,”
if
elec
ted
, an
d c
ut
tim
ber
sal
e. A
ll g
ains
are
ord
inar
y i
ncom
e unle
ss a
n e
lect
ion i
s m
ade
to t
reat
sta
ndin
g t
imber
cutt
ing a
s a
sale
to
qual
ify
for
capit
al
gai
ns
(know
n
as
“S
ecti
on 6
31
(a)”
ele
ctio
n).
See
th
e ad
van
tages
of
long
-ter
m
capit
al
gai
ns
on p
age
5.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To q
ual
ify f
or
capit
al g
ains
(Sec
tion 1
231
gai
ns)
for
the
cutt
ing o
f st
andin
g t
imber
*,
you m
ust
ow
n o
r hold
the
contr
actu
al r
ight
to c
ut
tim
ber
for
longer
than
1 y
ear
bef
ore
it i
s cu
t. T
he
tim
ber
must
be
cut
for
sale
or
for
use
in y
our
bu
sines
s. T
imber
hel
d f
or
less
than
1 y
ear
is n
ot
elig
ible
. A
nd y
ou
mu
st m
ake
a (S
ecti
on 6
31
(a))
ele
ctio
n o
n F
orm
T
(T
imber)
, F
ore
st
Act
ivit
ies
Sch
edu
les
(see
pag
e 2
4).
The
capi
tal
gai
ns
fro
m
sta
nd
ing
ti
mber
cu
ttin
g
is
the
dif
fere
nce
bet
wee
n
its
fair
m
ark
et v
alue
(FM
V)
on t
he
firs
t day
of
the
tax y
ear
in w
hic
h i
t is
cut
and
its
ad
just
ed
bas
is (
see
"bas
is"
on pag
es 1
1 t
o 1
3 a
nd
"dep
leti
on"
on p
age
15
).
The
ord
inar
y
inco
me
from
sa
le
of
cut
tim
ber
is
the
dif
fere
nce
bet
wee
n sa
le p
rice
an
d th
e F
MV
of
stan
din
g
tim
ber
on
the
firs
t day
of
the
tax
yea
r in
whic
h i
t is
cut
min
us
cut-
n-h
aul
expen
ses.
* Th
e te
rm “
tim
ber
” i
ncl
ud
es e
verg
reen
tre
es
tha
t a
re m
ore
th
an 6
yea
rs o
ld w
hen
sev
ered
fro
m t
hei
r ro
ots
and
so
ld fo
r o
rna
men
tal
pu
rpo
se, su
ch a
s C
hri
stm
as
tree
s.
R
ep
ort
ing
an
d T
ax F
orm
s
For
qual
ifie
d t
imber
, m
ake
the
elec
tion f
or
the
yea
r th
e ti
mber
cutt
ing t
akes
pla
ce o
n L
ine
18,
Par
t II
of
Fo
rm T
. N
o e
lect
ion i
s al
low
ed
on
an
amen
ded
re
turn
(S
ecti
on
1.6
31
-1(c
)).
Rep
ort
th
e ca
pit
al
gai
ns
port
ion
on
Fo
rm
47
97
and
Fo
rm
1040
Sch
edu
le
D.
Rep
ort
ord
inar
y
inco
me
on
the
sale
s of
cut
tim
ber
on
Fo
rm
1040
Sch
edu
le C
. F
ile
Fo
rm T
when
you m
ake
a S
ecti
on 6
31
(a)
sale
.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 17
8
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
II. T
IMB
ER
SA
LE
S
3. F
AR
MIN
G A
ND
TIM
BE
R
T
yp
e o
f F
ore
st
Acti
vit
y
Wood
land
ow
ner
s m
ay o
wn f
arm
land
and
en
gag
e in
far
min
g o
per
atio
ns.
Far
mer
s m
ay
ow
n t
imber
, ei
ther
as
a m
inor
par
t of
thei
r fa
rmin
g bu
sines
s or
as
a se
par
ate
tim
ber
oper
atio
n.
Gen
eral
ly g
row
ing t
imber
is
not
trea
ted
as
par
t of
the
busi
nes
s of
“fa
rmin
g”
for
man
y
inco
me
tax p
rovis
ions,
such
as
expen
sing
of
wat
er an
d so
il c
onse
rvat
ion co
sts
and
en
dan
ger
ed
spec
ies
reco
ver
y
cost
s (t
ota
l d
educt
ion o
f su
ch e
xpen
ses
are
lim
ited
to
25%
of
gro
ss in
com
e fr
om
fa
rmin
g)
and
inco
me
aver
agin
g f
or
qual
ifie
d f
arm
ers.
Sta
ndin
g t
imber
sal
es m
ay b
e ca
pit
al g
ains
(pro
vid
ed t
hey
mee
t th
e re
quir
emen
ts,
see
pag
es 5
to 7
) w
hil
e sa
les
of
farm
cro
ps
are
gen
eral
ly o
rdin
ary b
usi
nes
s in
com
e.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
You a
re i
n t
he
busi
nes
s of
"far
min
g"
if y
ou
cult
ivat
e,
oper
ate,
or
man
age
a fa
rm
for
pro
fit,
incl
udin
g “
lives
tock
, d
airy
, poult
ry,
fish
, fr
uit
, an
d
truck
fa
rms"
as
w
ell
as
"pla
nta
tions,
ra
nch
es,
ranges
, an
d
orc
har
ds”
(I
RS
P
ubli
cati
on
22
5).
T
his
def
init
ion
typic
ally
d
oes
not
incl
ude
tim
ber
.
The
tax r
ule
s fo
r ti
mber
sal
es (
see
pag
es 5
to
7
) ap
ply
to
fa
rmer
s w
ho
also
o
wn
ti
mber
.
Qual
ifie
d
refo
rest
atio
n
cost
s m
ay
be
ded
uct
ed
and
amort
ized
by
a w
ood
land
ow
ner
and
a f
arm
er (
see
pag
e 1
4).
A f
arm
er m
ay e
xpen
se t
ree
pla
nti
ng c
ost
s und
er th
e C
onse
rvat
ion R
eser
ve
Pro
gra
m
along
wit
h
wat
er
and
so
il
conse
rvat
ion
expen
ses
up
to
25
%
of
gro
ss
farm
ing
in
com
e. T
his
excl
udes
wood
land
ow
ner
s.
R
ep
ort
ing
an
d T
ax F
orm
s
Use
F
orm
1
040
S
ch
edu
le
F
to
report
fa
rmin
g
inco
me
and
ex
pen
ses,
in
clud
ing
min
or
sale
s of
logs,
fir
ewo
od
, or
pulp
wood
if
tim
ber
is
a m
inor
par
t of
your
farm
ing
oper
atio
n.
Use
F
orm
1040
S
ch
ed
ule
D
an
d
Form
8949
to
report
sa
le
of
stan
din
g
tim
ber
ow
ned
as
capit
al a
sset
(se
e pag
e 1
and
5)
by a
wood
land
ow
ner
or
a fa
rmer
who a
lso
ow
ns
tim
ber
. R
eport
in
ves
tmen
t ti
mber
ex
pen
ses
on F
orm
104
0 S
ch
ed
ule
A (
see
pag
e 17
).
Use
Fo
rm 4
797
and
Fo
rm 1
040
Sch
edu
le
D
to
report
qual
ifie
d
capit
al
gai
ns
for
tim
ber
busi
nes
s (s
ee p
ages
6 a
nd
7).
Rep
ort
ti
mber
busi
nes
s ex
pen
ses
on
Fo
rm 1
040
Sch
edu
le C
(se
e pag
e 1
8).
18 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
9
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
You s
old
har
dw
ood
saw
tim
ber
for
$8
,000
. It
s ad
just
ed bas
is
was
$
1,0
00
. Y
ou pai
d
$800
to a
consu
ltin
g f
ore
ster
han
dli
ng t
he
sale
s. Y
our
tim
ber
is
an i
nves
tmen
t.
Sal
e pri
ce
$8
,00
0
- S
elli
ng e
xpen
ses
$
80
0
- A
dju
sted
bas
is (
"dep
leti
on")
: $1
,00
0
Gai
ns
$6
,20
0
You r
eport
the
sale
expen
ses
on t
he
new
F
orm
8949
and
Fo
rm 1
040
Sch
edu
le D
. It
is p
rud
ent
to f
ile F
orm
T (
see
pag
e 2
4).
II. T
IMB
ER
SA
LE
S
4. E
XP
EN
SE
S O
F S
AL
E
T
yp
e o
f F
ore
st
Acti
vit
y
Tim
ber
sal
e ex
pen
ses
are
the
cost
s in
curr
ed
dir
ectl
y f
rom
the
sale
of
tim
ber
, su
ch a
s:
th
e co
sts
of
adve
rtis
ing
;
ti
mber
cru
isin
g (
to d
eter
min
e ti
mber
volu
me)
;
over
nig
ht
trav
el (
excl
udin
g c
om
muti
ng
expen
ses)
;
m
ark
ing f
or
har
ves
ting;
sc
alin
g (
mea
sure
men
t of
pro
duct
s);
le
gal
fee
s; a
nd
fe
es p
aid
to
consu
ltin
g f
ore
ster
s
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
Tim
ber
sal
e ex
pen
ses
are
full
y d
educt
ible
fr
om
the
sale
pro
ceed
s.
To
support
your
tim
ber
sa
le
expen
ses,
ad
equat
e re
cord
s m
ust
be
mai
nta
ined
. T
his
incl
ude
rece
ipts
, ban
k s
tate
men
ts,
canc
eled
ch
eck
s, f
inan
cial
sta
tem
ents
, in
voic
es,
mil
l sc
ale
slip
s,
closi
ng
stat
emen
ts,
1099
-S
form
s (r
eport
ing g
ross
sal
e pro
ceed
s pai
d
to y
ou f
or
the
sale
of
your
tim
ber
), s
ales
co
ntr
acts
, an
d f
ore
st m
anag
emen
t pl
ans
to
sup
port
the
ded
uct
ion.
R
ep
ort
ing
an
d T
ax F
orm
s
If
yo
ur
tim
ber
hold
ing
is
an in
ves
tmen
t,
tim
ber
sa
le e
xpen
ses
are
report
ed on t
he
new
Fo
rm 8
94
9 a
nd F
orm
10
40
Sch
edu
le
D (
see
pag
e 5
).
If
yo
ur
tim
ber
is
a
busi
nes
s,
stan
din
g ti
mber
sa
les
and
th
e sa
les
expen
ses
are
report
ed
on F
orm
479
7
and
Fo
rm 1
040
Sch
edu
le D
(se
e pa
ge
6).
For
busi
ness
o
wner
s w
ho
elec
t to
tr
eat
tim
ber
cutt
ing a
s sa
le u
nder
Sec
tion 6
31
(a),
th
e ti
mber
sa
le
and
sa
le
expen
ses
are
report
ed
on F
orm
479
7
and
Fo
rm 1
040
Sch
edu
le D
and
Sch
edu
le C
(se
e pag
e 7
).
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 19
10
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
In 2
011
, you s
old
$20
,00
0 o
f ti
mber
, re
aliz
ing
a pro
fit
of
$1
8,0
00
. Y
ou
took
a n
ote
pay
able
in M
arch
2012
.
The
sale
is
consi
der
ed a
n i
nst
allm
ent
sale
bec
ause
you
rece
ive
one
pay
men
t in
the
tax
yea
r af
ter
the
yea
r of
sale
. S
o
you
report
th
e gai
n
in
2012
on F
orm
62
52
.
You
may
el
ect
not
to
use
th
e in
stal
lmen
t m
ethod
on
your
tim
ber
sa
le i
f you w
ant
to r
eport
the
$1
8,0
00
gai
n i
n 2
01
1,
the
yea
r of
tim
ber
sal
e.
II. T
IMB
ER
SA
LE
5. I
NST
AL
LM
EN
T S
AL
E
T
yp
e o
f F
ore
st
Acti
vit
y
An i
nst
allm
ent
sale
is
a sa
le i
n w
hic
h y
ou
rece
ive
one
or
more
pay
men
ts i
n a
tax
yea
r af
ter
the
yea
r of
tim
ber
sal
e ra
ther
than
in
full
in
the
yea
r of
sale
.
An i
nst
allm
ent
sale
may
all
ow
you t
o d
efer
ta
x a
nd s
pre
ad t
he
gai
n o
ver
the
inst
allm
ent
pay
men
t per
iod
s; o
ther
wis
e, y
ou m
ust
pay
taxes
on
the
enti
re
gai
ns
in
the
yea
r of
tim
ber
sal
e.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
If y
ou r
ecei
ve
sale
pro
ceed
s af
ter
the
yea
r of
sale
, you m
ust
use
the
inst
allm
ent
sale
re
port
ing.
You m
ay,
how
ever
, el
ect
not
to
use
the
inst
allm
ent
sale
s by r
eport
ing t
he
enti
re
pro
fit
in
the
yea
r of
sale
, ev
en
though y
ou w
ill
not
be
pai
d f
or
all
of
the
sale
pro
ceed
s unti
l la
ter.
Inte
rest
is
gen
eral
ly ch
arged
on
def
erre
d
pay
men
ts.
If
inte
rest
is
not
char
ged
, a
port
ion o
f th
e pa
ym
ent
must
gen
eral
ly b
e ca
lcula
ted a
s (i
mpute
d)
inte
rest
.
Inst
allm
ent
sale
s gen
eral
ly d
o not
apply
to
pay
-as-
cut
contr
acts
(ev
en w
ith "
a re
tain
ed
econom
ic i
nte
rest
") b
y t
he
IRS
reg
ula
tion.
R
ep
ort
ing
an
d T
ax F
orm
s
For
each
yea
r th
at y
ou r
ecei
ve i
nst
allm
ent
pay
men
ts,
report
the
gai
n on F
orm
625
2.
The
gai
n i
s th
en t
ransf
erre
d t
o F
orm
1040
Sch
edu
le
D
for
inves
tmen
t ti
mber
an
d
Fo
rm 479
7 f
or
busi
nes
s ti
mber
. F
orm
T
(T
imb
er)
, F
ore
st A
ctiv
itie
s S
ch
edu
le,
may
al
so
be
requir
ed
(see
pag
e 24
).
Inte
rest
pay
men
ts y
ou r
ecei
ve
on t
he
inst
allm
ents
ar
e re
port
ed a
s ord
inar
y i
nco
me.
You c
an
elec
t out
of
inst
allm
ent
sale
by i
ncl
udin
g th
e en
tire
gai
ns
on F
orm
10
40
Sch
edu
le D
or
Fo
rm 4
797
.
EX
AM
PL
E
In 2
011
, you s
old
tim
ber
for
$1
0,0
00
that
you b
ou
ght
in 2
00
0 f
or
$4
,00
0.
Sel
ling
expen
ses
wer
e $
1,0
00.
You a
re t
o r
ecei
ve
inst
allm
ent
paym
ents
of
$2
,000
in 2
011
an
d
201
2
and
$6
,00
0
in
2013
, pl
us
inte
rest
. Y
our
gro
ss
pro
fit
is
$5
,000
($
10
,000
- $
4,0
00
- $
1,0
00
). Y
our
gro
ss
pro
fit
per
cent
age
is 5
0%
($5
,00
0 p
rofi
t /
$10,0
00
contr
act
pri
ce).
You f
ile
Fo
rm 6
252
to r
eport
the
gai
ns
of
$1,0
00
(50
%
x
$2
,000
inst
allm
ent)
in
2
011
an
d
201
2
and
$3
,000
(50
%
x
$6,0
00
) fo
r 2
013
.
The
inte
rest
pay
men
ts
are
separ
atel
y
report
ed a
s ord
inar
y i
nco
me.
20 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
11
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
1. T
IMB
ER
BA
SIS
1)
Ba
sis
of
Pu
rch
as
ed
Tim
ber
T
yp
e o
f F
ore
st
Acti
vit
y
Bas
is o
f purc
has
ed t
imber
is
its
purc
has
e co
st.
Docu
men
ting t
he
tim
ber
bas
is i
s ben
efic
ial
bec
ause
: 1
) it
red
uce
s ti
mber
sal
e pro
ceed
s an
d t
hus
red
uce
s your
taxe
s on t
imber
sal
e;
2)
allo
ws
yo
u to
cl
aim
lo
ss d
educt
ion
if
your
tim
ber
is
lost
, d
amag
ed,
or
des
troyed
by c
asual
ty,
thef
t, c
ondem
nat
ion;
and 3
) it
al
low
s yo
u
to
reco
ver
th
e co
sts
of
refo
rest
atio
n t
hat
you m
ay i
ncu
r.
The
cost
of
wo
od
land p
urc
has
e sh
ould
be
allo
cate
d
among
the
capit
al
asse
ts
acquir
ed,
such
as
land
, ti
mber
, an
d o
ther
pro
per
ty,
bas
ed o
n i
ts r
elat
ive
shar
e of
thei
r fa
ir m
arket
val
ue.
The
bes
t ti
me
to e
stab
lish
the
ori
gin
al b
asis
of
your
tim
ber
is
at t
he
tim
e of
acquis
itio
n bec
ause
the
tim
ber
volu
me
and
val
ue
may
be
read
ily
avai
lable
th
en.
Ret
roac
tive
ly
det
erm
inin
g
tim
ber
bas
is
may
be
acce
pta
ble
but
the
cost
of
doin
g s
o s
hould
be
wei
ghed
agai
nst
an
y
pote
nti
al
tax
savin
gs.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
The
bas
is o
f purc
has
ed t
imber
incl
udes
the
purc
has
e pri
ce
of
the
tim
ber
an
d
oth
er
acquis
itio
n
cost
s,
such
as
le
gal
fe
es,
acco
unti
ng
fees
, ti
tle
sear
ch,
and
consu
ltin
g f
ore
ster
’s f
ees.
Docu
men
t your
tim
ber
bas
is
in
pre
-m
erch
anta
ble
ti
mber
an
d
mer
chan
table
tim
ber
ca
tegori
es
(such
as
saw
tim
ber
, pulp
wood
, et
c.).
In
clud
e both
ti
mber
volu
me
and
val
ue
in t
he
bas
is.
The
ori
ginal
bas
is of
tim
ber
m
ay c
han
ge
over
ti
me
by
adju
stm
ents
, su
ch
as
new
purc
has
e,
tim
ber
gro
wth
, ti
mber
lo
ss
or
sale
. T
he a
dju
sted
ba
sis
of
tim
ber
is
use
d
to d
eter
min
e th
e gai
ns
or
loss
es
of
tim
ber
sa
le,
casu
alty
, th
eft
loss
of
tim
ber
, or
cond
emnat
ion.
R
ep
ort
ing
an
d T
ax F
orm
s
Docu
men
t an
d r
eport
the
ori
gin
al b
asis
of
tim
ber
in
F
orm
T
(T
imber)
, F
ore
st
Act
ivit
ies
Sch
edu
le,
Pa
rt I
. If
you a
re n
ot
requir
ed t
o f
ile
Form
T,
you s
ho
uld
kee
p i
t
as
par
t of
yo
ur
reco
rds
(see
pag
e 24
).
Subse
quen
t ad
just
men
ts
to
tim
ber
bas
is,
such
as
ti
mber
gro
wth
an
d
reco
ver
y
of
bas
is f
rom
tim
ber
sal
e,
are
mad
e in
Pa
rt I
I of
Fo
rm T
.
EX
AM
PL
E
The
trac
t of
wood
land
nex
t to
your
pro
per
ty
was
ap
pra
ised
at
$4
0,0
00
($10
,000
for
the
land i
tsel
f an
d $
30,0
00
for
3,0
00
cord
s of
pulp
wood
tim
ber
on i
t).
You p
urc
has
ed i
t fo
r a
tota
l of
$38
,000
. T
he
sell
er
gav
e you
$2
,00
0
dis
count
bec
ause
you
pai
d
in
full
by
cash
. Y
ou
spen
t $
200
in
tit
le se
arch
and
$80
0 fo
r co
nsu
ltin
g
fore
ster
’s
fees
. S
o your
tota
l co
st w
as 3
9,0
00
($38
,00
0 +
$200
+ $
800
),
whic
h s
hould
be
allo
cate
d b
etw
een l
and
and
pulp
wood
ti
mber
in
pro
port
ion
to
thei
r fa
ir m
ark
et v
alue.
The
land’s
bas
is
is
$9
,750
($
39,0
00
x
$10,0
00
/$4
0,0
00
) an
d
the
pulp
wood
’s
bas
is
is
$29
,25
0
($39
,000
x
$30,0
00
/$4
0,0
00
).
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 21
12
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
On Ju
ne
2,
1998
, you in
her
ited
th
e w
ood
land
that
has
bee
n k
ept
in th
e fa
mil
y fo
r gen
erat
ions.
In 2
01
1,
you h
ad a
tim
ber
sal
e. Y
our
tax p
repar
er a
sked
your
tim
ber
’s
adju
sted
bas
is t
o f
ile
your
tax r
eturn
.
You d
idn’
t es
tabli
sh t
he t
imber
bas
is a
t th
e ti
me
of
inher
itan
ce.
But
your
fore
ster
was
ab
le t
o p
rovid
e a
pro
fess
ional
rep
ort
that
est
abli
shed
the
tim
ber
volu
me
and
fai
r m
ark
et
val
ue
on t
he
dat
e of
the
dec
eden
t’s
dea
th:
800
cord
s of
pulp
wood
at
$15
per
cor
d.
So
your
tim
ber
bas
is i
s $
12,0
00
($1
5 x
800
cord
s).
Pro
per
ly s
etti
ng u
p t
imber
bas
is s
aves
taxes
fro
m t
he
tim
ber
sal
es.
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
1. T
IMB
ER
BA
SIS
2)
Ba
sis
of
Inh
eri
ted
Tim
ber
T
yp
e o
f F
ore
st
Acti
vit
y
The
bas
is
of
inher
ited
ti
mber
is
th
e fa
ir
mar
ket
val
ue
of
the
tim
ber
on t
he
dat
e of
the
dec
eden
t’s
dea
th ("
step
ped
-up"
bas
is)
or
the
val
ue
on t
he
alte
rnat
e val
uat
ion d
ate
(6 m
onth
s af
ter
the
dat
e of
dea
th).
Th
ere
is
ano
ther
op
tion
for
2010
dec
eden
ts.
An
elec
tion
allo
ws
a li
mit
ed
step
ped
-up
bas
is,
but
the
esta
te
tax
is
elim
inat
ed e
nti
rely
, re
gar
dle
ss o
f th
e si
ze
of
the
esta
te.
Such
li
mit
is
$3
m
illi
on if
pas
sed
to
spou
se,
plu
s an
add
itio
nal
$1
.3
mil
lion t
o a
ny o
ther
hei
rs.
The
bas
is of
an in
her
ited
pro
per
ty und
er
the
spec
ial
use
val
uat
ion
(of
Sec
tion
2032
A)
is t
he
val
ue
under
such
met
hod
.
Your
bas
is
of
land
, ti
mber
, an
d
oth
er
capit
al
asse
ts
mu
st
be
separ
atel
y es
tabli
shed
.
See
pag
e 11
for
retr
oac
tive
det
erm
inat
ion
of
tim
ber
bas
is
and
th
e ad
van
tage
of
esta
bli
shin
g b
asis
.
See
IR
S P
ubli
cati
on
4895
, T
ax
Tre
atm
ent
of
Pro
per
ty A
cqu
ired
Fro
m a
Dec
eden
t D
yin
g i
n 2
010.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
Est
abli
shin
g
tim
ber
bas
is
requir
es
a d
eter
min
atio
n
of
the
tim
ber
volu
me
and
val
ue
on t
he
dat
e of
the
dec
eden
t’s
dea
th.
The
bas
is i
s se
t up b
y t
imber
acc
ount
(or
"blo
ck"
typic
ally
by
larg
e co
mm
erci
al
land
ow
ner
s):
for
exam
ple
, an
are
a w
ithin
geo
gra
phic
bound
arie
s,
poli
tica
l
bound
arie
s,
or
man
agem
ent
unit
s.
Kee
p tr
ack
of
tim
ber
volu
me
as
par
t of
the
tim
ber
bas
is.
Ret
ain r
ecord
s to
ver
ify y
our
tim
ber
bas
is
com
puta
tions.
R
ep
ort
ing
an
d T
ax F
orm
s
Docu
men
t th
e ori
gin
al b
asis
of
tim
ber
on
Fo
rm
T
(Tim
ber)
, F
ore
st
Act
ivit
ies
Sch
edu
le,
Pa
rt I
. If
you a
re n
ot
requir
ed t
o fi
le F
orm
T,
pre
pare
and
kee
p it
as
par
t of
your
reco
rds
(see
pag
e 24
).
Subse
quent
adju
stm
ents
to t
imber
bas
is,
such
as
tim
ber
gro
wth
and
rec
over
y o
f bas
is f
rom
tim
ber
sa
le, ar
e m
ade
on F
orm
T, P
art
II.
For
2010
dec
eden
ts,
the
esta
te m
ust
ele
ct
on F
orm
8939
by J
anuar
y 1
7,
201
2 t
o u
se
the
lim
ited
st
epped
-up
bas
is
(this
opti
on
avoid
s th
e es
tate
tax
enti
rely
).
22 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
13
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
1. T
IMB
ER
BA
SIS
3)
Ba
sis
of
Gif
ted
Tim
ber
T
yp
e o
f F
ore
st
Acti
vit
y
If
the
fair
m
ark
et
val
ue
(FM
V)
of
the
tim
ber
at
the
tim
e of
the
gif
t is
equal
or
more
than
the
donor’
s ad
just
ed b
asis
, your
tim
ber
bas
is i
s th
e d
onor’
s ad
just
ed b
asis
.
Gif
t ta
xes
pai
d b
y t
he d
onor
may
incr
ease
your
bas
is
by
all
or
a port
ion
of
it
dep
end
ing o
n t
he d
ate
of
the
gift
.
If t
he
tim
ber
's F
MV
at
the
tim
e of
the
gif
t is
les
s th
an t
he
donor’
s ad
just
ed b
asis
, your
bas
is i
s: 1
) th
e d
onor’
s ad
just
ed b
asis
for
figuri
ng g
ain w
hen
you l
ater
dis
po
se i
t; 2
) th
e F
MV
on t
he
dat
e of
gif
t fo
r fi
guri
ng
loss
fro
m t
he
sale
. Y
ou m
ay h
ave
nei
ther
a
gai
n n
or
loss
fro
m s
ale
of
gif
ted
tim
ber
if
you se
ll f
or
more
than
the
FM
V b
ut
not
more
than
the
donor’
s ad
just
ed b
asis
.
See
th
e ben
efit
s of
esta
bli
shin
g
bas
is
on
pag
e 11.
Als
o
see
the
expla
nat
ion
of
retr
oac
tive
det
erm
inat
ion
of
tim
ber
bas
is
on p
age
11
.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To
det
erm
ine
the
bas
is
of
gif
ted
ti
mber
, you
nee
d to
k
now
th
e d
onor'
s bas
is,
the
FM
V a
t th
e ti
me
of
the
gif
t, a
nd
gif
t ta
xes
pai
d, if
the
re w
ere
any.
Est
abli
shin
g t
he
ori
gin
al b
asis
of
tim
ber
at
the
tim
e of
gif
t sa
ves
ti
me
and
m
oney
bec
ause
ti
mber
val
ue
and
volu
me
info
rmat
ion m
ay b
e re
adil
y a
vail
able
.
R
ep
ort
ing
an
d T
ax F
orm
s
Docu
men
t an
d r
eport
the
ori
gin
al b
asis
of
tim
ber
in
F
orm
T
(T
imber)
, F
ore
st
Act
ivit
ies
Sch
edu
le,
Pa
rt I
. If
you a
re n
ot
requir
ed t
o f
ile
Form
T,
you s
ho
uld
kee
p i
t as
par
t of
your
reco
rds
(see
pag
e 24
).
Subse
quen
t ad
just
men
ts
to
tim
ber
bas
is,
such
as
ti
mber
gro
wth
an
d
reco
ver
y
of
bas
is f
rom
tim
ber
sal
e ar
e m
ade
on F
orm
T
, P
art
II.
EX
AM
PL
E
In 1
999
your
fath
er t
ransf
erre
d t
itle
to
you,
as
a gif
t,
a 4
9.5
-acr
e w
ood
land
th
at h
ad t
imber
wit
h a
fai
r m
arket
val
ue
(FM
V)
of
$16,0
00
. H
is
tim
ber
bas
is
was
$2,0
00
.
Sin
ce t
he
FM
V o
f ti
mber
of
$1
6,0
00
is
more
than
your
fath
er’s
ad
just
ed b
asis
of
$2
,00
0,
your
ori
gin
al bas
is fo
r th
e
tim
ber
was
$2
,00
0, th
e d
onor’
s bas
is.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 23
14
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
Ref
ore
stin
g your
tim
ber
tr
act
cost
you
$12,0
00
in
2
011
. Y
ou
can
ded
uct
$
10,0
00
outr
ight
in
20
11
. O
f th
e re
mai
nd
er,
you
can
elec
t to
d
educt
(a
mort
ize)
$143
in
2
011
((
$12
,000
-
$10,0
00
) x
1/1
4).
In 2
01
2 t
hro
ugh 2
017
, you
can
ded
uct
$
286
((
$12
,000
-
$10,0
00
) x 1
/7),
and
in 2
01
8,
you c
an
wri
te o
ff t
he
last
$14
3.
Aft
er y
ou h
ave
reco
ver
ed y
our
enti
re r
efore
stat
ion c
ost
s,
your
tim
ber
bas
is w
ill
bec
om
e ze
ro.
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
2. R
EF
OR
EST
AT
ION
CO
ST
S
T
yp
e o
f F
ore
st
Acti
vit
y
Ref
ore
stat
ion
cost
s in
clude
site
pre
par
atio
n,
seed
lings,
la
bors
, to
ols
, co
nsu
ltin
g f
ore
ster
's f
ee,
and
dep
reci
atio
n on e
quip
men
t u
sed
in p
lanti
ng a
nd
see
din
g.
It
also
in
cludes
post
-est
abli
shm
ent
bru
sh
contr
ol
to e
nsu
re t
he
surv
ival
of
the
stan
ds.
To r
ecover
the
refo
rest
atio
n c
ost
s in
curr
ed
afte
r O
ctober
22
, 2
004
: up t
o $
10,0
00 p
er
yea
r ($
5,0
00
if
mar
ried
fi
ling se
par
atel
y)
may
be
expen
sed
in
th
e yea
r of
refo
rest
atio
n p
er q
ual
ifie
d t
imber
pro
per
ty.
Any e
xce
ss a
mount
over
the
$10
,00
0 m
ay
be
ded
ucte
d
("am
ort
ized
")
over
an
84
-m
onth
per
iod
: in
the
yea
r of
refo
rest
atio
n,
you c
an d
educt
1/1
4th o
f th
e ex
cess
cost
s.
In
the
2nd
-7th
ye
ars,
1
/7th
of
the
exce
ss
cost
s ar
e ded
uct
ed,
and i
n t
he
8th y
ear,
the
final
1/1
4th i
s d
educt
ed.
The
$10
,00
0 e
xpen
sing w
as
incr
ease
d t
o b
e $
20,0
00
per
eli
gib
le p
roper
ty i
n t
he G
ulf
O
pport
unit
y Z
one
for
tim
ber
ow
ner
s w
ith
no m
ore
than
50
0 a
cres
, ef
fect
ive
August
2
7,
200
5 t
hro
ugh t
he
end o
f 2
007
. T
rust
s,
publi
cly
trad
ed
C-c
orp
ora
tions,
an
d
real
es
tate
inves
tmen
t tr
ust
s d
o n
ot
qual
ify.
His
tori
c
note
: T
he
10%
in
ves
tmen
t ta
x
cred
it (
appli
cable
for
refo
rest
atio
n p
rior
to
Oct
ober
23,
2004
) w
as n
o l
onger
avai
lable
af
ter
Oct
ober
22
, 200
4.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
“Q
uali
fied
ex
pen
dit
ure
” is
dir
ect
cost
s in
curr
ed
to
esta
bli
sh
com
mer
cial
ti
mber
st
and
s.
"Qual
ifie
d
tim
ber
pro
per
ty"
mea
ns
a w
ood
lot
loca
ted
in t
he U
nit
ed S
tate
s th
at
wil
l co
nta
in t
rees
in s
ignif
ican
t co
mm
erci
al
quan
titi
es.
Bot
h
nat
ura
l an
d
arti
fici
al
regen
erat
ion q
ual
ify.
Ind
ivid
ual
s,
esta
tes,
par
tner
ship
s,
and
corp
ora
tions
are
elig
ible
fo
r both
th
e $
10,0
00
re
fore
stat
ion
expen
sing
and
th
e am
ort
izat
ion
pro
vis
ion
s.
Tru
sts
are
only
el
igib
le f
or
the
amort
izat
ion
pro
vis
ion.
Ref
ore
stat
ion m
ust
be
kep
t se
par
atel
y f
rom
oth
er
tim
ber
ac
count
that
is
al
low
ed
for
dep
leti
on o
r ca
sual
ty l
oss
.
R
ep
ort
ing
an
d T
ax F
orm
s
You m
ake
amort
izat
ion e
lect
ion a
nd r
eport
th
e am
ount
on
Fo
rm
456
2
Pa
rt
VI.
A
mort
izat
ion el
ecti
on m
ay only
be
mad
e on
a ti
mel
y fi
led
retu
rn
(incl
udin
g
exte
nsi
on)
(Sec
tion 1
.19
4-4
(a))
. H
ow
ever
, fo
r a
tim
ely f
iled
ret
urn
wit
hout
mak
ing t
he
elec
tion,
the
IRS
al
low
s th
e ta
xpay
er
to
stil
l m
ake
such
ele
ctio
n b
y f
ilin
g a
men
ded
re
turn
wit
hin
6 m
onth
s o
f th
e d
ue d
ate
of
the
retu
rn
(excl
udin
g
exte
nsi
on).
W
rite
"F
iled
purs
uan
t to
Sec
tion 3
01
.91
00
-2"
on
Form
45
62
. A
ttac
h a
sta
tem
ent
to y
our
tax
retu
rn
giv
ing
the
purp
ose
, nat
ure
, an
d
amount
of
the
expen
dit
ure
s an
d t
he
dat
e,
loca
tion,
and
type
of
tim
ber
bei
ng g
row
n
(see
the
inst
ruct
ions
for
Fo
rm T
(T
imb
er),
F
ore
st A
cti
viti
es
Sch
ed
ule
).
For
tim
ber
hel
d
as
inves
tmen
t pro
per
ty,
report
th
e re
fore
stat
ion
ded
uct
ion
in
the
front
pag
e of
Fo
rm
1040
by
wri
ting
“re
fore
stat
ion”
and
th
e am
ount
in
the
"Ad
just
ed
Gro
ss
Inco
me"
se
ctio
n.
For
tim
ber
hel
d a
s busi
nes
s pro
per
ty,
report
the
refo
rest
atio
n a
mount
und
er O
ther
Expen
ses
on
Fo
rm
1040
S
ch
edu
le
C.
Fo
rm
T
(Tim
ber)
, F
ore
st A
ctiv
itie
s S
ch
edu
le P
art
IV s
hould
be
fill
ed o
ut
as p
art
of
the
reco
rd
if n
ot
requir
ed t
o f
ile
(see
pag
e 24
).
Note
: R
efo
rest
ati
on
exp
ensi
ng
an
d a
mo
rtiz
ati
on
can
be
ded
uct
ed
even
if
yo
u
do
n
ot
take
it
emiz
ed
ded
uct
ion
.
24 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
15
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
3. T
IMB
ER
DE
PL
ET
ION
DE
DU
CT
ION
T
yp
e o
f F
ore
st
Acti
vit
y
“D
eple
tion”
refe
rs
to
the
cutt
ing
of
stan
din
g t
imber
.
Dep
leti
on
Un
it =
Ad
juste
d B
asis
/ T
ota
l T
imb
er
Vo
lum
e
The
dep
leti
on u
nit
is
usu
ally
mea
sure
d i
n d
oll
ars
per
unit
of
tim
ber
, su
ch
as
ton
s,
thousa
nd
boar
d
feet
, or
cord
s (o
r per
in
div
idua
l tr
ee f
or
Chri
stm
as t
rees
).
De
ple
tio
n D
ed
uc
tio
n =
D
ep
letio
n U
nit x
Tim
be
r V
olu
me
Ha
rve
ste
d
Dep
leti
on a
llow
s o
wner
s to
rec
over
tim
ber
bas
is
at
the
tim
e of
tim
ber
sa
le.
The
amount
of
dep
leti
on i
s su
btr
acte
d f
rom
the
tim
ber
sa
le
pro
ceed
s in
co
mputi
ng
the
taxab
le g
ain o
r lo
ss.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
Dep
leti
on
ded
ucti
ons
are
allo
wed
to
th
e ow
ner
of
an e
cono
mic
inte
rest
in s
tand
ing
tim
ber
(S
ecti
on
1.6
11
-1(b
)).
The
tim
ber
ow
ner
s lo
ok
fo
r th
e re
turn
of
capit
al
inves
ted.
R
ep
ort
ing
an
d T
ax F
orm
s
The
dep
leti
on d
educt
ion i
s re
port
ed i
n t
he
yea
r th
e ti
mber
is
sold
. It
's p
rud
ent
to f
ile
Fo
rm
T
(Tim
ber)
, F
ore
st
Act
ivit
ies
Sch
edu
le,
wit
h y
our
tax r
eturn
to c
laim
the
dep
leti
on
ded
uct
ion
(see
pag
e 2
4).
Y
ou
calc
ula
te
the
dep
leti
on
ded
uct
ion
usi
ng
Pa
rt I
I of
Form
T.
You
must
re
tain
ad
equat
e re
cord
s to
su
bst
anti
ate
your
tim
ber
bas
is
and
the
tim
ber
dep
leti
on d
educt
ion.
EX
AM
PL
E
You h
ad a
tim
ber
sal
e in
2011
in w
hic
h
1,0
00 c
ord
s of
pulp
wood
was
sold
at
a lu
mp su
m of
$1
5,0
00
($
15
/cord
). T
he
tota
l am
ount
of
tim
ber
on y
our
pro
per
ty
was
3,0
00
cord
s, w
ith a
n a
dju
sted
bas
is
of
$6,0
00
. Y
our
sell
ing
expen
se
was
$
1,0
00
for
a co
nsu
ltin
g f
ore
ster
.
Your
tim
ber
d
eple
tion
unit
is
$
2/c
ord
($
6,0
00
/ 3
,000 c
ord
s).
Your
dep
leti
on
ded
uct
ion f
or
the
sale
was
$2,0
00
($
2 x
1
,00
0 c
ord
s so
ld).
The
taxab
le g
ain w
as
thus
$12
,00
0
($15
,000
-
$2
,000
dep
leti
on -
$1
,00
0 e
xpen
se).
It's
pru
den
t to
fil
e F
orm
T P
art
s II
an
d I
II w
hen
a
dep
leti
on d
educt
ion i
s cl
aim
ed.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 25
16
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
III.
CA
PIT
AL
AS
SE
T A
ND
CO
ST
RE
CO
VE
RY
4. D
EP
RE
CIA
TIO
N, S
EC
TIO
N 1
79
EX
PE
NSI
NG
, AN
D S
PE
CIA
L (
BO
NU
S)
DE
PR
EC
IAT
ION
T
yp
e o
f F
ore
st
Acti
vit
y
You m
ay t
ake
a d
epre
ciat
ion d
educt
ion o
n m
achin
ery an
d eq
uip
men
t over
it
s use
ful
life
—fo
r ex
ample
: tr
acto
rs,
truck
s,
har
ves
ting
equip
men
t,
and
co
mpute
rs.
Als
o,
land i
mpro
vem
ents
, su
ch a
s bri
dges
, cu
lver
ts,
and
tem
pora
ry r
oad
s, c
an a
lso b
e d
epre
ciat
ed.
How
ever
, th
e la
nd
can
not
be
dep
reci
ated
.
For
tim
ber
busi
nes
s, a
one-t
ime
firs
t-yea
r w
rite
-off
of
the
purc
has
e co
st
of
the
equip
men
t, u
p t
o a
set
lim
it,
is a
vai
lable
if
qual
ifie
d (
Sec
tion 1
79 e
xpen
sing).
In 2
01
1,
the
max
imum
S
ecti
on
179
ex
pen
sing
is
$500
,00
0,
subje
ct t
o $
2 m
illi
on p
has
e-o
ut
and
busi
nes
s ta
xab
le i
nco
me
lim
itat
ions.
A sp
ecia
l te
mpora
ry ad
dit
ional
(“
bonus”
) d
epre
ciat
ion d
educ
tion m
ay a
lso b
e ta
ken
.
In 2
01
1,
you m
ay t
ake
bonus
dep
reci
atio
n eq
ual
to
10
0%
of
the
cost
of
qual
ifie
d
pro
per
ty p
lace
d i
n s
ervic
e in
201
1.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To q
ual
ify f
or
the
dep
reci
atio
n d
educt
ion,
the
pro
per
ty m
ust
: 1
) be
use
d i
n a
busi
nes
s or
hel
d fo
r th
e pro
duct
ion of
inco
me;
2
) hav
e a
det
erm
inab
le u
sefu
l li
fe l
onger
than
1 y
ear;
and 3
) w
ear
out,
dec
ay,
or
get
use
d
up.
In
mo
st
case
s,
you
may
u
se
acce
lera
ted
dep
reci
atio
n
met
hod
s (s
uch
as
2
00
%
or
150%
d
ecli
nin
g
bal
ance
w
ith
hal
f-yea
r co
nven
tion)
or
elec
t to
use
a s
trai
ght-
line
met
hod
. T
her
e is
als
o a
unit
s-of-
pro
duct
ion
met
hod
fo
r la
nd
impro
vem
ent
such
as
lo
ggin
g r
oad
s.
To q
ual
ify f
or
Sec
tion 1
79
expen
sing,
the
pro
per
ty
mu
st
be
acquir
ed
by
purc
has
e.
Your
ded
ucti
on
is
lim
ited
to
th
e ta
xab
le
inco
me
from
your
acti
ve
busi
nes
s in
th
e
yea
r, i
ncl
udin
g w
ages
; an
y e
xce
ss o
ver
the
lim
it m
ay be
carr
ied to
ne
xt
year
. If
th
e to
tal
purc
has
e pri
ce e
xcee
ds
$2
mil
lion f
or
2011
, your
ded
uct
ion i
s re
duce
d.
Qual
ifie
d p
roper
ties
for
spec
ial
(“bonus”
) d
epre
ciat
ion
gen
eral
ly
are
tangib
le
pro
per
ties
w
ith
a re
cover
y
per
iod
of
20
yea
rs
or
less
. T
he
ori
gin
al
use
of
the
pro
per
ty m
ust
beg
in w
ith y
ou.
It m
ust
be
new
pro
per
ty.
R
ep
ort
ing
an
d T
ax F
orm
s
Dep
reci
atio
n
ded
uct
ion,
incl
udin
g
any
Sec
tion
179
ex
pen
sing
and
bonus
dep
reci
atio
n,
are
clai
med
on F
orm
456
2.
You
mu
st
elec
t to
use
th
e S
ecti
on
179
ded
uct
ions
on t
hat
form
. Y
ou e
lect
no
t to
ta
ke
the
spec
ial
bonus
dep
reca
tion
by
atta
chin
g a
sta
tem
ent
to y
our
retu
rn.
EX
AM
PL
E
You s
pen
t $
1,5
00
to p
urc
has
e eq
uip
men
t w
ith a
5-y
ear
use
ful
life
and
use
d i
t 80
% o
f th
e ti
me
in y
our
tim
ber
busi
nes
s in
2011
. Y
ou m
ay el
ect
to c
laim
$1
,200 (8
0%
of
$1,5
00
) as
a
Sec
tion
17
9
ded
ucti
on
(su
bje
ct
to
the
busi
nes
s ta
xab
le
inco
me
lim
it).
Alt
ernat
ivel
y,
you
may
use
ac
cele
rate
d
dep
reci
atio
n t
o d
educt
the
$1
,20
0 o
ver
5
yea
rs.
You
may
d
educ
t $2
40
(2
0%
of
$1,2
00
) in
the
1st
yea
r an
d $
480 (
32%
of
$1,2
00
) in
the
2nd y
ear
(usi
ng t
he
“200
%
dec
linin
g
bal
ance
” w
ith
“hal
f-yea
r”
conven
tion).
Or,
you m
ay e
lect
to u
se t
he
stra
ight-
line
met
hod
to
clai
m
a d
epre
ciat
ion
ded
uct
ion
of
$120
(1
0%
of
$1,2
00
) fo
r th
e 1
st y
ear
and
$2
40
(20
% o
f $
1,2
00
) fo
r th
e 2
nd y
ear.
If
it's
a
new
pro
per
ty,
you
may
use
th
e bonu
s d
epre
ciat
ion t
o d
educt
it.
26 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
17
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
IV. E
XP
EN
SE
S O
F W
OO
DL
AN
D M
AN
AG
EM
EN
T A
ND
PR
OT
EC
TIO
N
1. W
OO
DL
AN
D A
S A
N I
NV
EST
ME
NT
T
yp
e o
f F
ore
st
Acti
vit
y
Cost
s in
curr
ed t
o m
anag
e an
d p
rote
ct y
our
wo
od
land
as
a busi
nes
s m
ay b
e cu
rren
tly
ded
uct
ed.
Thes
e co
sts
may
in
clud
e fe
es
pai
d
to
consu
ltin
g
fore
ster
s,
over
nig
ht
trav
el ex
pen
ses,
th
e co
st
of
tools
w
ith a
use
ful
life
of
less
than
1 y
ear,
hir
ed l
abor
cost
s,
road
an
d
fire
bre
ak
mai
nten
ance
co
sts,
tim
ber
sta
nd
man
agem
ent
expen
ses,
an
d f
ire,
inse
ct,
and
dis
ease
contr
ol
cost
s.
Oth
er
ded
uct
ible
cost
s in
curr
ed
by
wo
od
land
ow
ner
s in
clud
e pro
per
ty
taxe
s an
d
inte
rest
on
ban
k
loan
s (“
carr
ying
cha
rges
”).
The
cost
s of
tim
ber
m
anag
emen
t an
d
pro
tect
ion
are
ded
ucti
ble
fo
r w
ood
land
hel
d
as
inves
tmen
t.
But,
th
ey
are
only
d
educt
ible
to
th
e ex
tent
that
su
ch
cost
s
exce
ed 2
per
cent
of
your
adju
sted
gro
ss
inco
me
(as
par
t of
tota
l m
isce
llan
eous
item
ized
ded
uct
ions)
. P
roper
ty
taxes
ar
e fu
lly
ded
ucti
ble
. In
tere
st
on
loan
s is
d
educt
ible
up t
o t
he n
et i
nves
tmen
t in
com
e (i
nves
tmen
t in
com
e m
inu
s in
vest
men
t ex
pen
ses)
in
a
yea
r,
wit
h
exce
ss
carr
ied
forw
ard
in
def
init
ely.
Alt
ernat
ivel
y,
you
may
ele
ct
to c
apit
aliz
e th
e ca
rryin
g c
harg
es
and
re
cover
th
em
from
ti
mber
sa
les
or
casu
alty
loss
es.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To
per
mit
th
e d
educt
ion
of
tim
ber
ex
pen
ses,
your
tim
ber
m
ust
be h
eld
wit
h th
e in
tent
ion t
o m
ake
a pro
fit.
Ded
uct
ible
ex
pen
ses
mu
st be
ord
inar
y a
nd
nec
essa
ry
fore
st m
anag
emen
t ex
pen
ses.
If y
ou t
ake
stan
dar
d d
educt
ion i
n a
yea
r,
capit
aliz
ing th
e ca
rryin
g ch
arges
m
ay
be
ben
efic
ial.
H
ow
ever
, you
may
n
ot
capit
aliz
e ca
rryin
g c
har
ges
incu
rred
in
any
yea
r th
at
your
pro
per
ty
is
pro
ducti
ve
(gen
erat
ing i
nco
me)
.
R
ep
ort
ing
an
d T
ax F
orm
s
Fore
st
man
agem
ent
expen
ses
for
tim
ber
pro
per
ty th
at i
s hel
d a
s an
in
ves
tmen
t is
re
port
ed o
n F
orm
10
40
Sch
edu
le A
subje
ct
to
the
2%
ad
just
ed
gro
ss
inco
me
floor.
Alt
ernat
ivel
y,
you m
ay e
lect
to c
apit
aliz
e th
e ca
rryin
g c
har
ges
by f
ilin
g a
stat
emen
t in
dic
atin
g y
our
elec
tion o
n a
tim
ely
file
d
retu
rn.
EX
AM
PL
E
This
yea
r you p
aid
$20
0 p
roper
ty t
ax
for
your
wood
land
hel
d
as
an
inves
tmen
t pro
per
ty.
Ad
dit
ional
ex
pen
ses
wer
e:
$150
for
consu
ltin
g f
ore
ster
’s f
ee
$25 f
or
tools
and
supply
fee
$
625
fir
ebre
ak m
ainte
nan
ce c
ost
Your
adju
sted
gro
ss
inco
me
was
$38,0
00
. T
he
$800
ti
mber
m
anag
emen
t ex
pen
ses
($1
50
+ $
25 +
$625
) ar
e ded
uct
ible
on
Fo
rm
104
0
Sch
edu
le
A,
Item
ized
D
edu
ctio
ns.
H
ow
ever
, it
is
su
bje
ct
to
the
2%
ad
just
ed g
ross
inco
me
floor.
Thus,
the
actu
al d
educt
ion w
as o
nly
$40
($800
-
$760
). T
he
$2
00 p
roper
ty t
ax m
ay b
e
ded
uct
ed i
n f
ull
on S
ch
edu
le A
.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 27
18
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
IV. E
XP
EN
SE
S O
F W
OO
DL
AN
D M
AN
AG
EM
EN
T A
ND
PR
OT
EC
TIO
N
2. W
OO
DL
AN
D A
S A
BU
SIN
ES
S
T
yp
e o
f F
ore
st
Acti
vit
y
The
fore
st
man
agem
ent
and
pro
tect
ion
cost
s (s
ee e
xam
ple
s o
n p
age
17
) in
your
tim
ber
gro
win
g
bu
sines
s ar
e fu
lly
ded
uct
ible
agai
nst
inco
me
from
any s
ourc
e
when
you
mat
eria
lly
par
tici
pat
e in
th
e busi
ness
(s
ee
"mat
eria
l par
tici
pat
ion"
on
pag
e 4
).
Tak
ing t
hes
e d
educt
ions
as p
art
of
busi
nes
s oper
atio
ns
has
ad
van
tages
over
ded
uct
ions
on i
nves
tmen
t pro
per
ty,
whic
h a
re s
ubje
ct
to t
he
2%
ad
just
ed g
ross
inco
me
floor
(see
pag
e 17
). D
educ
tions
by ti
mber
bu
sines
s oper
atio
ns
are
not
subje
ct t
o t
he
2%
flo
or
lim
itat
ion.
The
ded
ucti
on f
or
tim
ber
man
agem
ent
and
pro
tect
ion co
sts
incu
rred
in
a
busi
nes
s is
li
mit
ed i
f you d
o n
ot
mat
eria
lly p
arti
cipat
e
in t
he a
ctiv
ity (
see
pag
e 4
). T
he d
educt
ion
from
pas
sive
acti
vit
y
can
only
off
set
inco
me
from
pas
sive
acti
vit
y.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To
curr
entl
y
ded
uct
th
e w
ood
land
m
anag
emen
t an
d
pro
tect
ion
cost
s,
you
gen
eral
ly m
ust
mee
t th
e pro
fit
requir
emen
t an
d t
imber
oper
atio
ns
not
be
clas
sifi
ed a
s
hobby
acti
vit
y
(see
pag
e 3
).
Note
th
at
pro
fit
requir
emen
t in
clude
the
expec
tati
on
of
a fu
ture
pro
fit
from
ass
et a
ppre
ciat
ion.
The
expen
ses
mu
st
be
ord
inar
y
and
nec
essa
ry
in
carr
yin
g
on
your
bu
sines
s d
uri
ng t
he t
ax y
ear.
Als
o,
if y
our
wood
land
busi
ness
is
a pas
sive
acti
vit
y (
see
pag
e 4
),
and
your
busi
nes
s has
a lo
ss,
pas
sive
loss
ca
nnot
be
ded
ucte
d i
n t
he
curr
ent
yea
r.
R
ep
ort
ing
an
d T
ax F
orm
s
Rep
ort
your
ded
uct
ible
busi
nes
s ex
pen
ses
on
Fo
rm
104
0
Sch
ed
ule
C
. T
imber
oper
atio
n i
nci
den
tal
to f
arm
ing i
s re
port
ed
on F
orm
1040
Sch
edu
le F
.
Spec
ific
lin
es a
re l
iste
d f
or
taxes
, in
tere
st
and
tra
vel
and
mea
ls e
xpen
ses;
mo
st t
imber
m
anag
emen
t ex
pen
ses
that
ar
e not
separ
atel
y
list
ed
may
be
report
ed
under
"O
ther
Expen
ses"
.
28 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
19
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
In 2
011,
you r
ecei
ved
$3
,00
0 c
ost
shar
e pay
men
t to
im
pro
ve
the
tim
ber
sta
nd
s in
your
wood
land
he
ld
as
an
inves
tmen
t.
Your
ow
n
out-
of-
pock
et
cost
for
it w
as $
6,2
00
.
Bec
ause
th
e co
st
shar
e w
as
use
d
for
tree
st
and
impro
vem
ent,
a
ded
uct
ible
ex
pen
se
rath
er
than
a
capi
tal
expen
dit
ure
, you
report
$3
,00
0
und
er
“O
ther
in
com
e”
on
the
front
pag
e of
Fo
rm 1
040
. Y
ou d
educt
the
$9
,200 a
s par
t of
the
fore
st m
anag
emen
t ex
pen
ses
on F
orm
104
0 S
ch
ed
ule
A,
subje
ct t
o 2
% o
f your
adju
sted
gro
ss i
nco
me
floor
lim
itat
ion
for
tim
ber
hel
d
as
inves
tmen
t.
V. C
OS
T-S
HA
RE
PA
YM
EN
T
1. T
AX
TR
EA
TM
EN
T I
N G
EN
ER
AL
T
yp
e o
f F
ore
st
Acti
vit
y
Wood
land
ow
ner
s m
ay
rece
ive
finan
cial
as
sist
ance
(c
ost
sh
are
or
oth
er pay
men
ts)
when
they
und
erta
ke f
ore
st m
anag
emen
t or
conse
rvat
ion
pra
ctic
es
on
thei
r w
ood
land
pro
per
ty
reco
mm
end
ed
by
Fed
eral
an
d
Sta
te f
ore
stry
agen
cies
, fa
rm a
gen
cies
, or
nat
ura
l re
sourc
e co
nse
rvat
ion a
gen
cies
.
The
cost
-shar
e pay
men
ts ar
e re
port
ed on
Fo
rm 10
99
-G,
whic
h is
al
so
sent
to th
e IR
S.
You m
ust
acc
ount
for
the
pay
men
ts i
n your
tax r
eturn
.
Gen
eral
ly,
cost
-shar
e pay
men
ts a
re t
axab
le
inco
me
unle
ss t
hey
are
fro
m a
n a
ppro
ved
pro
gra
m
that
qual
ifie
s fo
r th
e in
com
e ex
clusi
on (
allo
wed
under
Sec
tion 1
26;
see
pag
e 20 f
or
excl
usi
on t
reat
men
t in
det
ails
).
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
Fore
stry
cost
shar
e pay
men
ts r
ecei
ved
for
purp
ose
s oth
er t
han r
efore
stat
ion o
r oth
er
capit
al
expen
dit
ure
m
ust
al
way
s be
incl
uded
in
gro
ss
inco
me.
T
he
expen
ses
may
th
en
be
ded
uct
ed,
subje
ct
to
the
pas
sive
acti
vit
y
rule
s (s
ee
pag
e 4
) fo
r busi
ness
and
the
2%
gro
ss a
dju
sted
inco
me
floor
rule
(s
ee
page
17
) fo
r in
ves
tmen
t ti
mber
.
Annual
re
nta
l pay
men
t or
the
one-t
ime
ince
nti
ve
paym
ent
und
er t
he
Conse
rvat
ion
Res
erve
Pro
gra
m
mu
st
be
report
ed
as
inco
me
(Rev
. R
ul.
200
3-5
9).
T
hes
e pay
men
ts m
ay n
ot
be
excl
ud
ed f
rom
gro
ss
inco
me
und
er S
ecti
on 1
26.
R
ep
ort
ing
an
d T
ax F
orm
s
For
a ti
mber
busi
nes
s, r
eport
the
cost
shar
e pay
men
t th
at
must
be
incl
uded
in
your
inco
me
on
Fo
rm 10
40
S
ch
edu
le
C.
For
tim
ber
inves
tmen
t pro
per
ty,
report
the
cost
shar
e pay
men
t th
at
must
be
trea
ted
as
inco
me
und
er “
Oth
er i
nco
me”
on t
he
front
pag
e of
Fo
rm 1
040
.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 29
20
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
In
20
11
, you
rece
ived
a
$4,0
00
co
st-
shar
e pay
men
t fo
r ca
pit
al e
xpen
dit
ure
in
your
wo
od
land
fro
m a
qual
ifie
d f
eder
al
pro
gra
m.
Such
co
st
shar
e pay
men
t qual
ifie
s fo
r in
com
e ex
clusi
on:
If y
ou h
ad n
o i
nco
me
fro
m t
he
pro
per
ty
in
the
last
3
yea
rs,
you
could
ex
clude
$3,8
76
((
$2.5
0
x 10
0 ac
res)
/
6.4
5%
).
The
inte
rest
rat
e (6
.45
%)
was
fro
m t
he
Far
m C
redit
Syst
em B
ank
(se
e R
ev.
Ru
l.
2011
-17 f
or
inte
rest
rat
es).
If y
ou had
$9,6
00
in in
com
e fr
om
th
e ti
mber
pro
per
ty,
use
$32
0
(10%
of
$9,6
00
/ 3
), w
hic
h i
s gre
ater
tha
n $
250
($2.5
0
x
10
0
acre
s)
to
calc
ula
te
the
excl
usi
on a
mount:
(1
0%
x (
$9,6
00
/ 3
)) /
6
.45
% =
$4,9
61
. S
ince
$4
,00
0 c
ost
shar
e is
le
ss
than
th
e ex
clud
able
am
ount
of
$4,9
61
, your
enti
re c
ost
shar
e of
$4
,000
may
be
excl
ud
ed.
Att
ach a
sta
tem
ent
to
your
tax r
eturn
des
crib
ing t
he
cost
-shar
e
pro
gra
m a
nd
your
calc
ulat
ions.
V. C
OS
T-S
HA
RE
PA
YM
EN
T
2. E
XC
LU
SIO
N F
RO
M I
NC
OM
E
T
yp
e o
f F
ore
st
Acti
vit
y
Qual
ifie
d
cost
sh
are
pay
men
t m
ay
be
par
tial
ly
or
enti
rely
ex
clud
ed
from
your
gro
ss i
nco
me
to t
he
exte
nt a
llow
ed u
nder
S
ecti
on 1
26
(S
ecti
on 1
26
and T
emp
ora
ry
and
P
ropo
sed
IR
S
Reg
ula
tion
1
6A
.126
-1
and 2
).
Your
cost
sh
are
pay
men
t in
curr
ed
for
refo
rest
atio
n
pro
ject
qual
ifie
s fo
r re
fore
stat
ion t
ax d
educt
ions
(see
pag
e 14
) if
th
e pay
men
t is
in
clud
ed i
n your
gro
ss
inco
me.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To qual
ify fo
r th
e in
com
e ex
clusi
on,
the
cost
sh
are
pay
men
t m
ust
co
me
fro
m
appro
ved
pro
gra
ms
(by
both
th
e U
S
Dep
artm
ent
of
Agri
cult
ure
an
d
the
Tre
asury
for
the
feder
al p
rogra
ms)
, su
ch a
s th
e F
ore
st H
ealt
h P
rote
ctio
n P
rogra
m,
the
Conse
rvat
ion
Res
erve
Pro
gra
m,
Conse
rvat
ion
Sec
uri
ty
Pro
gra
m,
Envir
onm
enta
l Q
ual
ity
Ince
nti
ves
Pro
gra
m,
Wil
dli
fe
Hab
itat
In
centi
ves
Pro
gra
m,
and
Wet
land
s R
eser
ve
Pro
gra
m.
Sev
eral
Sta
te p
rogra
ms
also
qual
ify.
Sec
ond
, th
e co
st
shar
e pay
men
t m
ust
be
use
d fo
r ca
pit
al e
xpen
dit
ure
. Y
ou ca
nnot
excl
ude
a pay
men
t fo
r an
expen
se y
ou c
an
ded
uct
in
the
yea
r you i
ncur
it.
The
excl
udab
le a
mount
is t
he
pre
sent
val
ue
of
the
gre
ater
of
$2.5
0 p
er a
cre
or
10%
of
the
aver
age
annual
in
com
e fr
om
th
e af
fect
ed a
cres
in t
he
last
3 y
ears
(se
e th
e E
xam
ple
for
calc
ula
tion s
teps)
.
You
may
not
ded
uct
an
expen
se
reim
burs
ed w
ith a
cost
-shar
e pay
men
t an
d
at th
e sa
me
tim
e ex
clud
e th
e co
st
shar
e fr
om
your
inco
me.
No
te:
what
in
tere
st
rate
to
use
is
not
spec
ific
ally
def
ined
. O
ne
sourc
e is
to u
se
Far
m C
redit
Syst
em B
ank
rat
es (
for
esta
te
val
uat
ion u
nd
er S
ecti
on 2
032
A).
R
ep
ort
ing
an
d T
ax F
orm
s
Att
ach
a st
atem
ent
to
your
retu
rn
that
sp
ecif
ical
ly
des
crib
es
the
qual
ifie
d
cost
sh
are
pro
gra
m an
d th
e ca
lcul
atio
n of
the
excl
udab
le p
ort
ion.
30 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
21
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
EX
AM
PL
E
A
fire
ca
use
d
an
$8
,00
0
loss
of
your
tim
ber
($9
,00
0 b
efore
-fir
e F
MV
- $
1,0
00
afte
r-fi
re F
MV
). Y
our
tim
ber
bas
is i
n t
he
affe
cted
pro
per
ty
is
$3,0
00
. Y
our
casu
alty
loss
ded
uct
ion i
s $
3,0
00
.
Rep
ort
the
loss
on F
orm
4684 a
nd a
dju
st
your
tim
ber
bas
is (
red
uci
ng i
t to
zer
o)
on
Fo
rm T
, P
art
II.
VI.
TIM
BE
R L
OS
SE
S
1. C
AS
UA
LT
Y L
OS
S T
yp
e o
f F
ore
st
Acti
vit
y
Loss
of
tim
ber
fro
m c
asual
ty e
ven
t su
ch a
s fi
re o
r st
orm
s is
ded
ucti
ble
. H
ow
ever
, th
e d
educt
ion
is
lim
ited
to
th
e le
sser
of
the
dec
reas
e in
fa
ir
mar
ket
va
lue
(FM
V)
cause
d b
y t
he
casu
alty
or
your
bas
is i
n t
he
tim
ber
hel
d
as
inves
tmen
t or
busi
nes
s pro
per
ty.
If
you
hav
e not
set
up
your
tim
ber
bas
is,
you
may
d
eter
min
e it
re
troac
tivel
y.
If
the
tim
ber
is
sa
lvag
eabl
e an
d
your
salv
age
sale
exc
eed
s th
e ad
just
ed b
asis
of
your
tim
ber
, you
hav
e a
taxab
le
gai
n.
How
ever
, you
may
po
stpo
ne
tax
on
the
gai
n
by
acquir
ing
qual
ifie
d
repl
acem
ent
pro
per
ty w
ithin
the
repl
acem
ent
per
iod.
The
appra
isal
fe
es
are
not
par
t th
e of
casu
alty
loss
. T
hey
are
ded
uct
ible
expen
ses
(mis
cell
aneo
us
item
ized
ded
uct
ion
s).
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To qual
ify,
the
loss
m
ust
re
sult
fr
om
an
id
enti
fiab
le e
vent
that
is
sud
den
, unusu
al,
and
unex
pec
ted,
such
as
: an
ea
rthquak
e,
fire
, hurr
ican
e, t
orn
ado,
or
flood
.
To es
tabli
sh th
e ti
mber
bas
is
or
appra
ise
the
FM
V
loss
of
you
r ti
mber
fr
om
th
e ca
sual
ty,
you
may
nee
d
to
consu
lt
a
pro
fess
ional
fo
rest
er
in
det
erm
inin
g
the
tim
ber
quan
tity
and
its
FM
V.
Cas
ual
ty l
oss
and t
he
FM
V l
oss
appra
isal
ar
e det
erm
ined
on t
he
“si
ngle
iden
tifi
able
pro
per
ty d
amag
ed o
r des
troyed
”. T
his
may
be
the
pro
per
ty m
aint
ained
in y
our
tim
ber
re
cord
/
acco
unt
(or
"blo
ck"
typic
ally
by
larg
e co
mm
erci
al l
and
ow
ner
s o
n F
orm
T).
It i
s im
port
ant
to k
eep r
ecord
s to
support
your
FM
V l
oss
appra
isal
and t
imber
bas
is
for
casu
alty
loss
ded
uct
ion.
Rep
lace
men
t pro
per
ty m
ay t
ake
the
form
of
refo
rest
atio
n,
purc
has
e of
new
ti
mber
land
, purc
has
e of
stan
din
g t
imber
or
purc
has
e of
stock
(a
t le
ast
80
%)
of
corp
ora
tions
that
ow
n
tim
ber
or
tim
ber
land
. G
ener
ally
, th
e re
plac
emen
t per
iod
end
s 2
yea
rs a
fter
the
close
of
the
firs
t ta
x
yea
r in
w
hic
h
you
real
ize
the
gai
ns.
R
ep
ort
ing
an
d T
ax F
orm
s
Rep
ort
cas
ual
ty l
oss
on F
orm
46
84
. T
hen,
for
tim
ber
inves
tmen
t pro
per
ty,
use
Fo
rm
1040
S
ch
edu
le A
or
use
Fo
rm 4
797
fo
r ti
mber
hel
d a
s busi
nes
s pro
per
ty.
Fo
rm
T
(Tim
ber)
, F
ore
st
Act
ivit
ies
Sch
edu
le,
should
al
so
be
pre
par
ed,
alth
ough y
ou m
ay o
r m
ay n
ot
be
requir
ed
to f
ile
it (
see
pag
e 24
).
To d
efer
the
gai
n f
rom
sal
vag
e sa
les,
fil
e
an a
ttac
hm
ent
to t
he
tax r
eturn
mak
ing t
he
elec
tion.
Ded
uct
th
e lo
ss
in
the
yea
r it
occ
urr
ed.
How
ever
, fo
r fe
der
ally
dec
lare
d
dis
aste
r ar
eas,
th
e lo
ss
may
be
ded
uct
ed
in
the
pre
ced
ing y
ear
upon e
lect
ion.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 31
22
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
VI.
TIM
BE
R L
OS
SE
S
2. T
HE
FT
LO
SS
T
yp
e o
f F
ore
st
Acti
vit
y
Loss
of
tim
ber
due
to t
hef
t is
ded
uct
ible
. F
or
tim
ber
pro
per
ty
that
is
hel
d
as
an
inves
tmen
t or
as a
busi
nes
s, t
he d
educt
ible
am
ount
due
to t
hef
t is
the
adju
sted
bas
is o
f
tim
ber
le
ss
any
insu
rance
or
oth
er
reim
burs
emen
t you
rece
ive
or
expec
t to
re
ceiv
e.
If
yo
u
rece
ive
reim
burs
emen
t in
a
late
r yea
r th
at a
re m
ore
than
what
you e
xpec
ted
when
yo
u
esti
mat
ed
the
ded
uct
ible
th
eft
loss
, in
clud
e th
e ex
cess
as
ord
inar
y i
nco
me
for
yea
r in
whic
h y
ou r
ecei
ve
it.
A t
hef
t m
ay r
esult
in a
tax
able
gai
n w
hen
you
rece
ive
reim
burs
em
ent
that
is
m
ore
th
an
your
adju
sted
bas
is
in
the
stole
n ti
mber
. Y
ou m
ay d
efer
the
tax o
n t
he
gain
if
you p
urc
has
e re
pla
cem
ent
pro
per
ty (
see
pag
e 21
) w
ithin
a
spec
ifie
d
repl
acem
ent
per
iod
(gen
eral
ly 2
yea
rs).
If
yo
u d
o n
ot
spen
d
all
of
your
reim
burs
emen
t on
qual
ifyin
g r
epla
cem
ent
pro
per
ty,
you m
ust
re
port
the
dif
fere
nce
as
inco
me.
The
bas
is
in r
epla
cem
ent
pro
per
ty i
s it
s co
st l
ess
any
gai
n t
hat
you d
efer
.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To pro
ve
a th
eft
ded
uct
ion,
a la
nd
ow
ner
m
ust
sh
ow
only
th
at
the
thef
t of
your
pro
per
ty
occ
urr
ed,
when
you
dis
cover
ed
that
your
pro
per
ty w
as s
tole
n,
and
whet
her
a
clai
m f
or
reim
burs
emen
t ex
ists
.
R
ep
ort
ing
an
d T
ax F
orm
s
Thef
t lo
sses
are
rep
ort
ed o
n F
orm
468
4.
Use
Sec
tion B
of
this
form
fo
r ca
lcula
tion
of
thef
t lo
sses
for
busi
ness
and i
nves
tmen
t pro
per
ty.
Rep
ort
your
thef
t lo
ss
on
busi
ness
pro
per
ty on F
orm
47
97
. R
eport
your
thef
t lo
ss
fro
m
tim
ber
hel
d
as
an
inves
tmen
t pro
per
ty
on
Fo
rm
1040
Sch
edu
le
A.
Als
o,
Fo
rm
T
(Tim
ber
),
Fo
rest
A
cti
viti
es
Sch
edu
le,
should
be
pre
par
ed,
alth
ough y
ou m
ay o
r m
ay n
ot
be
requir
ed t
o f
ile
it (
see
page
24
).
You c
an d
educt
the
thef
t lo
sses
in t
he
yea
r of
dis
cover
y.
To
def
er
the
taxab
le
gain
, you
file
an
at
tach
men
t to
your
retu
rn
indic
atin
g:
the
det
ails
of
the
thef
t, t
he
reim
burs
emen
t you
re
ceiv
ed, th
e ca
lcula
tion o
f th
e gai
n a
nd t
he
repla
cem
ent
pro
per
ty (
or
your
elec
tion t
o purc
has
e re
pla
cem
ent
pro
per
ty).
32 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
23
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
VI.
TIM
BE
R L
OS
SE
S
3. C
ON
DE
MN
AT
ION
T
yp
e o
f F
ore
st
Acti
vit
y
Cond
emnat
ion
is
the
law
ful
takin
g
of
pri
vat
e pro
per
ty f
or
publi
c use
wit
hout
the
land
ow
ner
's
con
sent
but
wit
h
com
pen
sati
on t
o t
he
ow
ner
s.
Pro
per
ty
sale
under
a
thre
at
of
cond
emnat
ion
is
trea
ted
the
sam
e as
a
cond
emnat
ion
if
you
can
pro
vid
e
reas
onab
le gro
und
s to
est
abli
sh th
at your
pro
per
ty w
ill
be
cond
emned
.
The
loss
d
ue
to
condem
nat
ion
is
det
erm
ined
in t
he
sam
e w
ay a
s th
at f
or
a ca
sual
ty l
oss
: th
e d
educt
ible
am
ount
is t
he
less
er o
f th
e fa
ir m
ark
et v
alue
(FM
V)
loss
or
the
pro
per
ty's
ad
just
ed b
asis
.
If
the
cond
emnat
ion
com
pen
sati
on
is
gre
ater
tha
n y
our
bas
is in
the
pro
per
ty,
a gai
n i
s re
aliz
ed.
How
ever
, you m
ay d
efer
th
e gai
ns
by
purc
has
ing
repla
cem
ent
pro
per
ty (
see
pag
e 21
).
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
To q
ual
ify,
your
pro
per
ty m
ust
hav
e bee
n co
nd
emned
or
hav
e bee
n t
hre
aten
ed w
ith
cond
emnat
ion.
If t
imber
is
cut
or
sold
by t
he
land
ow
ner
pri
or
to
cond
emnat
ion,
only
th
e la
nd
is
incl
uded
in t
he
loss
cal
cula
tion.
The
repl
acem
ent
per
iod
fo
r a
cond
emnat
ion
pro
per
ty
such
as
st
and
ing
tim
ber
end
s 3 y
ears
aft
er t
he
close
of
the
firs
t ta
x y
ear
in w
hic
h a
ny p
ort
ion o
f th
e gai
n f
rom
the
condem
nat
ion i
s re
aliz
ed.
R
ep
ort
ing
an
d T
ax F
orm
s
Rep
ort
tim
ber
loss
due
to c
ond
emnat
ion o
n F
orm
4
684
. F
or
busi
nes
s or
inves
tmen
t pro
per
ty hel
d fo
r m
ore
th
an 1
yea
r, you
report
on F
orm
4797
. R
eport
any g
ain o
r
loss
of
tim
ber
you h
eld
for
inves
tmen
t fo
r 1
yea
r or
less
on F
orm
10
40
Sch
edu
le D
.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 33
24
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
VII
. F
OR
M T
T
yp
e o
f F
ore
st
Acti
vit
y
Fo
rm
T
(Tim
ber)
, F
ore
st
Acti
vity
Sch
edu
le,
is a
form
on t
imber
tra
nsa
ctio
ns.
It
can
be
a par
t of
your
tim
ber
tax
rec
ord
s ev
en i
f you a
re n
ot
requir
ed t
o fi
le i
t.
Tim
ber
acq
uis
itio
n,
sale
, re
fore
stat
ion,
and
stan
d
man
agem
ent
acti
vit
ies
are
all
reco
rded
on F
orm
T.
Ho
w t
o Q
ualify
fo
r
Best
Tax T
reatm
en
ts
You ar
e re
quir
ed to
fi
le F
orm
T
only
if
you:
cl
aim
a t
imber
dep
leti
on d
educ
tion
;
se
ll c
ut t
imber
pro
duct
s in
your
busi
ness
(und
er S
ecti
on 6
31
(a))
; or
m
ake
an o
utr
ight
sale
of
stan
din
g
tim
ber
in y
our
busi
nes
s (u
nd
er S
ecti
on
631
(b))
.
Excep
tio
ns:
Y
ou ar
e not
requir
ed t
o fi
le
Form
T
"i
f you
only
m
ake
occ
asio
nal
ti
mber
sal
es (
one
or
two s
ales
ever
y 3
or
4
yea
rs)"
(F
orm
T
In
stru
ctio
ns)
. B
ut
"you
mu
st
mai
nta
in
adeq
uat
e re
cord
s."
It's
a
pru
den
t busi
nes
s pra
ctic
e to
use
Form
T.
R
ep
ort
ing
an
d T
ax F
orm
s
Use
F
orm
T
(T
imber)
, F
ore
st
Acti
vity
Sch
edu
le,
Pa
rt I
to
report
acq
uis
itio
n,
Pa
rt
II f
or
tim
ber
dep
leti
on,
Part
III
for
tim
ber
an
d la
nd
sale
s,
Pa
rt
IV
for
refo
rest
atio
n an
d t
imber
sta
nd a
ctiv
itie
s, a
nd P
art
V f
or
land o
wner
ship
.
If
yo
u
are
requir
ed
to
file
F
orm
T
, co
mple
te
all
the
par
ts
of
the
form
th
at
apply
.
34 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
25
F
ed
era
l In
co
me
Ta
x o
n T
imb
er
F
req
ue
ntl
y A
sk
ed
Qu
esti
on
s
MO
RE
IN
FO
RM
AT
ION
Wan
g,
L.,
an
d J
.L. G
reen
e. T
ax T
ips
for
Fore
st L
and
ow
ner
s fo
r th
e 2
01
1 T
ax Y
ear.
US
DA
Fore
st S
ervic
e S
ou
ther
n R
egio
n
Man
agem
ent
Bu
llet
in R
8-M
B 1
39
. A
vai
lab
le a
t <
htt
p:/
/ww
w.f
s.fe
d.u
s/sp
f/co
op/p
rogra
ms/
loa/
tax.s
htm
l> a
nd
<w
ww
.tim
ber
tax.o
rg>
(fr
ee d
ow
nlo
ad).
US
DA
Fore
st S
ervic
e F
ore
st T
ax w
ebsi
te:
<htt
p:/
/ww
w.f
s.fe
d.u
s/sp
f/co
op/p
rogra
ms/
loa/
tax.s
htm
l>.
Nat
ional
Tim
ber
Tax
web
site
: <
ww
w.t
imber
tax.o
rg>
.
Han
ey,
H.L
., J
r.,
W.L
. H
oov
er, W
.C.
Sie
gel
, an
d J
.L. G
reen
e. F
ore
st O
wner
s’ G
uid
e to
th
e F
eder
al I
nco
me
Tax
, U
SD
A F
ore
st
Ser
vic
e. A
gri
cult
ure
Han
db
ook
71
8 (
20
01
). W
ash
ingto
n, D
C.
Avai
lable
at
<htt
p:/
/ww
w.f
s.fe
d.u
s/pu
bli
cati
on
s/2
00
1/0
1ju
n1
9-
Fore
st_
Tax
_G
uid
e31
20
1.p
df>
and
<w
ww
.tim
ber
tax.o
rg>
(fr
ee d
ow
nlo
ads)
.
IRS
Pu
bli
cati
on 5
44
, S
ales
an
d O
ther
Dis
po
siti
on
s o
f A
sset
s. A
vai
lable
at
<w
ww
.irs
.gov/p
ub
/irs
-pd
f/p5
44
.pd
f> (
free
do
wn
load).
IRS
Pu
bli
cati
on 5
51
, B
asi
s o
f A
sset
s. A
vai
lable
at
<w
ww
.irs
.go
v/p
ub/i
rs-p
df/
p5
51
.pd
f> (
free
do
wnlo
ad).
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 35
Information taken from http://www.fsa.usda.gov/FSA/webapp?area=home&subject=diap&topic=efrp (March 2012)
OVERVIEW: USDA Farm Service Agency’s (FSA) Emergency Forest Restoration Program (EFRP) provides payments to eligible owners of nonindustrial private forest (NIPF) land in order to carry out emergency measures to restore land damaged by a natural disaster. Funding for EFRP is appropriated by Congress. PROGRAM ADMINISTRATION: EFRP is administered by FSA’s state and county committees and offices. Subject to availability of funds, locally-elected county committees are authorized to implement EFRP for all disasters except drought and insect infestations, which are authorized at the FSA national office. LAND ELIGIBILITY: County FSA committees determine land eligibility using on-site damage inspections that assess the type and extent of damage. To be eligible for EFRP, NIPF land must:
Have existing tree cover (or had tree cover immediately before the natural disaster occurred and is suitable for growing trees); and,
Be owned by any nonindustrial private individual, group, association, corporation or other private legal entity that has definitive decision-making authority over the land.
In addition, the natural disaster must have resulted in damage that if untreated would:
Impair or endanger the natural resources on the land; and,
Materially affect future use of the land. PAYMENTS: EFRP program participants may receive financial assistance of up to 75 percent of the cost to implement approved emergency forest restoration practices as determined by county FSA committees. Individual or cumulative requests for financial assistance of $50,000 or less per person or legal entity per disaster are approved by the county committee. Financial assistance from $50,001 to $100,000 is approved by the state committee. Financial assistance over
36 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Information taken from http://www.fsa.usda.gov/FSA/webapp?area=home&subject=diap&topic=efrp (March 2012)
$100,000 must be approved at the FSA national office. A payment limitation of $500,000 per person or legal entity applies per disaster. EMERGENCY FOREST RESTORATION PRACTICES: To restore NIPF, EFRP program participants may implement emergency forest restoration practices, including emergency measures:
Necessary to repair damage caused by a natural disaster to natural resources on nonindustrial private forest land; and
Restore forest health and forest-related resources on the land. Other emergency measures may be authorized by county FSA committees, with approval from state FSA committees and the FSA national office. TO APPLY OR GET MORE INFORMATION: Contact your local Farm Service Agency Office using the contact information below: Wayne County: Laura Meadows, Acting County Executive Director (CED) [email protected] Cabell/Wayne FSA Office 2631 5th Street Road Huntington, WV 25701 Phone: 304-697-6033 Lincoln County: Joshua S. Lewis, Acting County Executive Director (CED) [email protected] Hamlin Area FSA Office 8150 C Court Avenue Hamlin, WV 25523 Phone: 304-824-3236
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 37
38 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Assessing Timber Damage
Landowners with timber damaged by tornados, hurricanes and storms should assess losses and take steps to recover lost value and plan for the future. The West Virginia Division of Forestry strongly recommends that landowners consult with a professional forester. Professional foresters will protect the management ideals of the landowner while ensuring proper timber appraisal, sale administration and environmental compliance. The following are some general rules for assessing timber damage. It is not meant to be a complete guide but contains things to consider when talking with a professional forester. Pine stands suffer a wide range of lean and breakage in a tornado
• Trees leaning 15 degrees or less should recover • More mature pine (greater than 30 feet in height) can have
more lean and still recover, but most should be 20 degrees or less. • If the lean and wind throw has caused roots to become exposed or damaged, these trees should
be removed Breaks of main stems and branches on pines should be assessed
• Most pine trees will die if their tops are completely broken off • Most pines will survive if three or more live limbs remain; however, there will be substantial loss
of growth • Any breakage in the pine stem or roots and major wounds will become a prime entry point for
insects and disease including, southern pine beetle and blue stain fungus, which ultimately weaken the timber stand
• Large pine trees with stem breakage suffer serious wood structure damage, forcing sawmills to trim back four to six feet from the breakage point
Hardwoods can keep longer after wind damage as long as the roots are in the soil
• Unlike pines, a storm-damaged hardwood with a portion of the root ball attached to the ground may survive an additional 6-12 months
• However, wood may begin to degrade much sooner. These trees should be salvaged as soon as possible.
• Limb breakage in hardwoods is not as serious as in pines since most hardwoods sprout prolifically and redevelop a crown.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 39
Timber harvested in post-storm conditions present additional danger and cost
• Timber sold in post-storm conditions may have higher logging costs factored into the final sale, lowering the return to the landowner
• The timing of selling storm-damaged timber is important. Generally, after a major storm there is a temporary wood glut on the market, which may lower the price of the timber.
Source: Adapted from Alabama Forestry Commission
(http://www.forestry.state.al.us/PDFs/ResourceSheets/Storm_Recovery/Assessing_Timber_Damage.pdf)
Information from North Carolina Extension Service and www.forestpest.org
40 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
-
When storms damage forest stands and shade trees, woodland
owners have many questions about what to do with their
damaged trees. The following outline provides a guideline for
quick decision making and priority setting. No simple guideline
can fit all storm, seasonal and timber market conditions or the
availability of harvesting resources. Forest landowners will
unfortunately face situations where the salvage harvest of their
damaged timber will be dangerous and expensive. In addition,
many timber owners will be attempting to market their damaged
timber before it spoils. As a result, harvesting and manufacturing
firms will not be able to handle all of the available timber.
Priorities in salvaging damaged timber must be made.
When establishing priorities for salvaging storm-damaged timber, the first and highest priority
should be given to salvaging:
1. The timber that has the highest potential product value (in most cases sawtimber and
veneer)
2. The timber that is the easiest to cut (stands blown or felled in one direction)
3. The timber that is the most perishable (in most cases sawtimber and veneer)
In order to minimize the logging costs in storm-damaged stands of mixed sawtimber and
pulpwood, all salvageable sawtimber and pulpwood should be removed during the same
operation.
Type of Tree or Stand Woodlands Shade Trees
Windblown in one direction.
Trunk not broken. Most roots
out of ground.
Salvage as soon as possible for
best product. In mixed stands,
remove all merchantable
timber.
Remove with caution. Split
and use for firewood.
Large trees heavily skinned by
flying debris. Trees standing
or leaning less than 45-degree
angle from vertical.
Salvage as soon as possible for
best product. In mixed stands,
remove all merchantable
timber.
Remove. Split for firewood.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 41
Trunk broken. 0-3 live limbs. Salvage for pulpwood if and
when possible in next 6-12
months. If salvage not
possible, site prepare and
reforest by simplest means.
Remove. Split for firewood.
Trunk broken. At least 4-7 live
limbs. Trunk not leaning. No
root damage.
Can delay salvage for
pulpwood or other
management decision until
later or better market
conditions.
Tree should live. Remove
broken branches and trim
broken tops.
Wind-blown in one direction.
Trees leaning in less than a 45-
degree angle from vertical.
Most roots in ground. Trunk
not broken. At least 4-7 live
limbs.
Can delay salvage for
sawtimber or pulpwood, or
other management decisions
until later or better market
conditions.
Tree should live. Remove all
trees that pose hazard to
people, structures, utility
lines, etc.
Large trees lightly skinned by
flying debris. Trees standing or
leaning less than 45-degree
angle from vertical. At least 4
or more live limbs.
Can delay salvage or other
management decisions until
later or better market
conditions.
Tree should live. Trim away
loose bark.
Beware of Bark Beetles, Borers and Decay
Trees in jack-straw jumble. Salvage if possible. Logging
extremely hazardous. Site
prepare and reforest by
simplest means.
Remove with CAUTION.
Split and use for firewood.
Small non-merchantable trees
skinned and broken by flying
debris.
Site prepare and reforest by
simplest means.
Remove. Plant new tree.
Source: Adapted from Alabama Forestry Commission (http://www.forestry.state.al.us/PDFs/ResourceSheets/Storm_Recovery/Establishing_Priorities_for_Salvaging.pdf)
Information from North Carolina Extension Service and www.forestpest.org
42 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
What a Woodland Owner Should “KNOW” and “DO” When Marketing Forest Products
Before you sell the timber:
a. Know your boundaries. b. Contact professional foresters for a timber cruise and a plan. c. Learn what you have in the way of species, quality, volume, logging limitations and
accessibility. Obtain information regarding markets:
a. Who is buying timber? b. What are some of the prices being paid?
The timber sale involves development of a prospectus which includes:
a. Description of timber for sale b. Show-me-date (date that potential bidders can view the timber in person) c. Bid opening date d. Outline of some pertinent contract provisions
The contract should include:
a. Legal description b. Description of timber for sale c. Method of payment d. Length of contract e. Special provisions for damage, road developments, restrictions, etc
The harvest involves:
a. Planning the job with the logging contractor to locate: 1. Timber concentrations 2. Haulroads 3. Landings and skid trails4. Maintaining buffers (No cut areas) 5. Planning for water control structures 6. Determining development of permanent roads vs. temporary roads
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 43
Monitoring the active logging job involves:
a. Watching for contract compliance b. Checking on damages c. Maintenance of water control structures
Ending the harvesting includes:
a. Smoothing and waterbarring skid roads b. Smoothing and draining landings c. Smoothing and draining haulroads d. Cleaning or removing water control structures e. Seeding areas disturbed
The Logging Sediment Control Act:
a. Requires a valid logging license b. Requires a valid Certified Logger on each log site c. Requires a Timbering Operation Notification for each logging operation d. Requires a sign at logging operation e. Enforcement for activities causing erosion and/or stream sedimentation or the potential
thereof f. Reclamation to be completed within seven (7) days of the planned completion date or
the notification form. If it cannot be done within seven (7) days, the Division of Forestry must be contacted.
Any decision to initiate a timber harvest in your woodlands can be a bewildering experience.
However, both educational and technical assistance is available to lead you through the procedures of selling your forest products.
A properly planned timber harvest can result in immediate financial returns along with future benefits. These include more productive woodland, better wildlife habitat, increased property values due to increased accessibility, improved recreational potential for hiking and hunting, and the ability to better protect your woodland from fire, insects and disease.
44 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Timber Sale Checklist for Forest Landowners
Description of the Harvest Site Guaranteed by Landowner
a. Surveyed property lines (possible legal description)
b. Property lines verified with neighboring boundaries
c. Cutting boundaries designated with a margin of safety when near property boundaries
d. Clearly designated cutting boundaries within the landholding
Description of Timber to be Sold –
All require volume estimates (with the appropriate scale specified in each case)
a. By marked tree designation (single tree selection, crop tree release, etc.)
b. By merchantable timber designation
c. By species designation
d. By clearcut (must be boundary designation)
e. By diameter limit
Protecting the Property
NOTE: Have the logger register the logging operation with the Division of Forestry
a. Off-site water pollution restrictions
b. Soil protection
c. Waterways= protective measures (specify use of BMPs)
d. Residual tree damage restrictions
e. Structures to protect (fences, bridges, culverts, etc.)
f. Reclamation of critical area requirements
g. Removal of trash provision
h. Logger obligations for fire prevention, suppression and damages
Minimizing the Damage
a. Road planning requirements
b. Equipment specifications and restrictions
c. Wet weather operation restrictions
d. Subletting of contract restrictions
e. Landowner approval restrictions for roads, skid trails and log landing locations
f. Penalty clauses for excessive damage to residual timber stand
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 45
Retiring the Road System
a. Provisions for water diversion structures
1. Requirements for waterbars on skid trails and broad-based dips on haul
roads if future access is required
2. Requirements for roadside ditching
3. Provisions for culverts and bridges at stream crossings
b. Requirements for final grading of road, out-sloping and crowning
c. Requirements for lime, fertilizer, seed and mulch where required
Ownership, Handling and Disposal of Wood Waste
a. Specify who owns tree tops and slash during the contract period
b. Provide for disposal of wood waste following harvest
c. Provide for cleanups of log landings
Providing for Good Business Practices
a. State how much time allowed for removal of timber (term of contract and provisions for
extensions)
b. State the amount, method and time of payment
c. Provide for liability responsibilities in case of accidents
d. State proper names and signatures
e. Provide for penalties for cutting of unmarked trees (usually two to three times the stumpage
value)
f. Make special provisions for building sawmills and other facilities on premises
g. Provide a statement of how the buyer will have access to the property (ingress and egress)
h. Provide for methods for making additions or changes in contracts (require approval in writing by
both parties)
i. Provide for third-party designations to settle contract disputes
46 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Timber Sale Agreement — Sample
1/4 Inch International Scale
This AGREEMENT, made and entered into this ____ day of __________________, by and between ______________________________, whose address is ________________________________, _______________________________, hereinafter referred to as the SELLER, and _________________ ___________, whose address is __________________________________________________________, hereinafter referred to as the PURCHASER.
ARTICLE 1. The SELLER hereby agrees to sell and the PURCHASER agrees to purchase,
according to the conditions and requirements hereinafter mentioned, all timber marked or designated for cutting in the ____________ Magisterial District, _______________ County, West Virginia, and further described as follows: Deed Book ______, Page ______.
ARTICLE 2. The PURCHASER agrees to pay the SELLER the sum of $______________ for the designated trees whose volume is estimated to be _________________ feet board measure more or less.
ARTICLE 3. The PURCHASER further agrees to make payment according to the following schedule: payment in full on ____________________________________________________________.
ARTICLE 4. All operations on the sale area, including the removal of timber and/or lumber, may be suspended by the SELLER, in writing, if conditions and requirements set forth in the AGREEMENT are disregarded. Failure to comply with any one of the said conditions or requirements, if persisted in, shall be sufficient cause to suspend this AGREEMENT until said condition is in compliance.
ARTICLE 5. The PURCHASER further agrees to cut and remove said timber in strict accordance with the following conditions and requirements:
(A) Cutting and removal of all marked timber, regardless of size or species, shall continue in a progressive manner.
(B) All marked timber shall be removed from the premises of the SELLER
and designated cull trees deadened by the PURCHASER on or before _______________________ unless an extension of time is granted, in writing, by the SELLER.
(C) Construct temporary truck roads necessary for the removal of the
designated timber. Location of said roads to be determined by the PURCHASER and the Service Forester or SELLER.
(D) Suspend operation of logging equipment on main haul roads during
periods when such operations would cause excess erosion.
(E) To do all within his or his employee’s power, both independently and upon request of the SELLER, to prevent and suppress forest fires on the area.
(F) Fences, fields and roads shall be protected from unnecessary damage
during the logging operation, and shall be repaired to their original condition by the PURCHASER.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 47
(G) Young growth and trees left standing shall be protected from unnecessary damage and only dead or less valuable trees shall be used for construction purposes during the operation.
(H) Water bars shall be used to retard erosion when such is the result of logging
operation. All roads and landings will be seeded and Logging Sediment Control Act standards will be met.
(I) The PURCHASER shall keep all structures used in connection with this
sale, and the grounds in their vicinity, in a sanitary condition. When camps or other establishments are moved or abandoned, the PURCHASER shall dispose of all debris and abandoned structures.
(J) Undesignated trees which are cut or damaged through carelessness shall
be paid for at the following rate: Triple stumpage value.
(K) Purchaser shall indemnify, protect and hold SELLERS harmless against all claims, suits, demands, damages to persons or property, judgments or decrees asserted against owners because of any act or omission of PURCHASER, its agents, employees or invitees, on the premises.
ARTICLE 6. The SELLER agrees to the following conditions and requirements:
(A) To guarantee title to the forest products covered by this AGREEMENT and to defend it against all claims at his expense.
(B) To grant freedom of entry and right-of-way to the PURCHASER and
his employees on and across the area covered by this AGREEMENT, provided such entry does not conflict with specific provisions of this AGREEMENT.
ARTICLE 7. In case of dispute over the terms of this AGREEMENT, final decision
shall rest with arbitrators, one of whom shall be selected by each party of this contract; in case the two selected shall disagree, they shall select a third arbitrator and the decision of the majority shall be final with respect to either acts to be done or compensations to be paid by either party to the other.
IN WITNESS WHEREOF, the parties have subscribed their names on the date first above written.
_________________________________ Seller
_________________________________ Purchaser
WITNESSES:
48 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Erosion Control and Seeding Guidelines for Logging
Seed the Following Areas
a. Truck haul roads that
1. Exceed 10% slope
2. Are within the filterstrip
3. Cross streams with culverts (seed 100 feet each side of the crossing)
b. All skid roads and trails that
1. Exceed 15% slope (lopped slash can be placed on roads to supplement seeding)
2. Are within 100 feet of landing (seed roads for a distance of 100 feet from the landing)
3. Cross streams with culverts (seed 100 feet each side of the stream crossing)
4. Are within the filterstrip
Seed and Mulch the Following Areas
a. All landings
b. All road fill when road is within the filterstrip
c. 50 feet each side of perennial and intermittent stream crossings
Seeding Dates and Recommendations
a. Best – March to June, late August through September, and early October.
b. Frost Seeding – February through early March. Seeding on snow is acceptable.
c. Seeding may be done in June, July, late October, November, December and January with limited
success due to weather conditions.
d. Add annual ryegrass and/or winter wheat to seed mixtures to provide quick ground cover and
soil stabilization (at least 5# per acre).
e. Lime and fertilizer will ensure a continued grass cover on dry sites and areas where the subsoil is
exposed.
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 49
Seeding Rates per Acre
Shaded Woodland Areas
a. 30# lathco flat pea + 15# perennial ryegrass
b. 30# creeping red fescue + 15# perennial ryegrass
c. 20# orchard grass + 20# lathco flat pea + 3# Dutch white clover
Wildlife Mix for Log Landings
a. 8# bird’s-foot trefoil + 3# redtop + 4# orchard grass
b. 8# tioga deertongue + 6# ladino clover
c. 25# physter fescue or johnstone (endophyte-free) fescue + 2# ladino clover
d. 60# winter wheat + 8# orchard grass + 4# ladino clover + 6# timothy
e. 4# white ladino clover +5# red clover +3#birdsfoot trefoil
Critical Areas, such as Stream Crossings, When Heavy Grass Cover is Needed
a. 40# Kentucky-31 fescue + 3# ladino clover + 3# redtop
b. 60# winter wheat + 40# tall fescue
50 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Res
ourc
e M
arke
ts fo
r Lin
coln
and
Way
ne c
ounti
es, W
est V
irgin
ia
Com
pany
Ty
pe o
f pla
ntAd
dres
sLo
catio
nCo
ntac
t per
son
Phon
e nu
mbe
rTy
pe o
f woo
d pu
rcha
sed
Amer
ican
Tim
ber M
kt.
Saw
mill
PO B
ox 3
4Fa
yette
ville
, WV
258
40Al
an R
ice
304-
438-
8933
saw
logs
Brew
er T
imbe
rSa
wm
illRo
ute
1 Bo
x 17
2BKe
rmit,
WV
256
74Pa
ul B
rew
er30
4-39
3-93
81sa
wlo
gs
Cabi
n Cr
eek
Lum
ber
Saw
mill
Cabi
n Cr
eek
Road
Cavi
n Cr
eek,
WV
250
3530
4-59
5-11
06sa
wlo
gs
Clon
ch In
dust
ries
Saw
mill
PO B
OX 2
83Di
xie,
WV
250
59Hu
ey C
lonc
h30
4-63
2-26
41sa
wlo
gs
Colu
mbi
a Fo
rest
Pro
duct
sPl
ywoo
d Pl
ant
1 Ca
llahn
Roa
dCr
aigs
ville
, WV
2620
5Re
ed M
orga
n30
4-74
2-53
17ye
llow
-pop
lar
peel
er lo
gs
Djm
Har
dwoo
dsLo
gyar
dPO
Box
26
McA
rthu
r, O
H 45
651
Denn
is Ak
ers
304-
743-
8441
logs
Face
mey
er R
esou
rces
Saw
mill
PO B
ox 7
48Ri
pley
, WV
252
71Le
s Fac
emey
er30
4-37
2-48
62sa
wlo
gs
Fred
B L
umbe
r Co
Saw
mill
540
Rive
r Isla
nd R
oad
Julia
n, W
V 2
5529
304-
756-
1294
saw
logs
Gilb
ert F
ores
t Pro
duct
sSa
wm
illPO
Box
121
0Gi
lber
t, W
V 2
5621
Ever
ett H
anna
h30
4-66
4-89
65sa
wlo
gs
Hann
ah L
umbe
rSa
wm
illRo
ute
52Va
rney
, WV
256
96Ev
erett
Han
nah
304-
426-
5156
saw
logs
Jim C
Ham
er C
oSa
wm
illPO
Box
425
Mad
ison,
WV
251
30Ra
ymon
d Bu
rns
304-
369-
3889
saw
logs
Mea
dor W
ood
Prod
ucts
Saw
mill
PO B
ox 3
1Fl
at To
p, W
V 2
5841
Bill
Mea
dor
304-
787-
4475
saw
logs
New
Riv
er H
ardw
oods
Saw
mill
212
Reso
urce
Driv
eBe
ckle
y, W
V 2
5801
304-
392-
6220
saw
logs
Pier
son
Lum
ber C
oSa
wm
ill15
00 C
lay
High
way
Clay
, WV
250
43Da
ve P
iers
on30
4-58
7-48
14sa
wlo
gs
Port
er &
Por
ter
Saw
mill
PO B
ox 1
57Fo
rt G
ay, W
V 2
5514
Stew
art P
orte
r30
4-64
8-70
73sa
wlo
gs
Suga
rtre
e Lu
mbe
rSa
wm
illPO
Box
121
Griffi
thsv
ille,
WV
255
2130
4-52
4-26
55sa
wlo
gs
Tolsi
a Lu
mbe
r Co
Saw
mill
PO B
ox 6
7Ft
. Gay
, WV
255
14Ev
erett
Han
nah
304-
648-
7041
saw
logs
Twin
Riv
er H
ardw
oods
Saw
mill
2030
3 Ka
naw
ha V
alle
y Ro
adSo
uths
ide,
WV
251
87To
ny W
ooda
rd30
4-67
5-75
98sa
wlo
gs
Way
ne L
umbe
rSa
wm
illPO
Box
486
Way
ne, W
V 2
5570
Jack
ie S
ykes
304-
272-
3938
saw
logs
Wey
erha
euse
r Cor
pora
tion
OSB
Pla
nt36
01 G
aule
y Pi
keHe
ater
s, W
V 2
6621
Chuc
k Be
ach
304-
422-
6033
soft
hard
woo
d st
rand
woo
d
I-Lev
el B
y W
eyer
haeu
ser
Engi
neer
ed L
umbe
r10
0 TJ
M D
rive
Buck
hann
on, W
V 2
6201
304-
472-
8564
yello
w-p
opla
r pe
eler
logs
West Virginia Resource Markets
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 51
Ohi
o Re
sour
ce M
arke
ts fo
r Lin
coln
and
Way
ne c
ounti
es, W
est V
irgin
ia
Com
pany
Ty
pe o
f pla
ntAd
dres
sLo
catio
nCo
ntac
t per
son
Phon
e nu
mbe
r
Type
of
woo
d pu
rcha
sed
Art S
aylo
r Log
ging
Sa
wm
ill34
3 Sl
ab H
ill R
oad
Oak
Hill
, OH
4565
6Ar
t Say
lor
740-
682-
7146
Saw
logs
Beav
er W
ood
Prod
ucts
Saw
mill
190
Buck
Hol
low
Roa
dBe
aver
, OH
456
1374
0-22
6-62
11
Blan
kens
hip
Lum
ber I
ncSa
wm
ill10
487
Stat
e Ro
ute
772
Otw
ay, O
H 45
657
740-
372-
0191
Brow
n Fo
rest
Pro
duct
sSa
wm
ill11
235
Stat
e Ro
ute
348
Luca
svill
e, O
H 4
5648
Tom
Bro
wn
740-
372-
4601
Saw
logs
C Fi
ve In
cSa
wm
ill/p
lani
ng m
ill79
10 C
arey
s Run
Pon
d Cr
eek
Road
Wes
t Por
tsm
outh
, OH
4566
374
0-25
9-64
63
Clar
ksvi
lle S
tave
& V
enee
r Co
Logg
er/s
awm
ill19
1 Se
if Ro
adPi
keto
n, O
H 45
661
740-
289-
1000
Davi
d Ad
kins
Log
ging
Logg
er/fi
rew
ood
1260
Tow
nshi
p Ro
adIro
nton
, OH
4536
874
0-53
3-02
97
Face
mye
r For
est P
rodu
cts
Saw
mill
PO B
ox 8
9M
iddl
epor
t, O
H 45
760
740-
992-
5965
Saw
logs
Fitz
gera
ld L
oggi
ng
Saw
mill
Scio
tovi
lle, O
H 45
662
Mar
k Fi
tzge
rald
740-
776-
2159
Saw
logs
G L
Logs
& V
enee
r LLC
Sa
wm
ill62
9 St
ate
Rout
e 52
2W
heel
ersb
urg,
OH
456
94Gr
eg L
ands
740-
574-
2805
Saw
logs
Gary
Ray
Bro
wn
& S
on S
awm
illSa
wm
ill35
75 S
tate
Rou
te 3
48O
tway
, OH
4565
774
0-37
2-50
22
Glatf
elte
rPu
lpm
illCh
illic
othe
, OH
4560
1Ge
ne S
hutle
r30
4-86
3-30
37Pu
lpw
ood
Jona
s J H
oste
tler
Palle
t mill
162
Stat
e Ro
ute
233
Patr
iot,
OH
456
58Jo
nas J
Hos
tetle
rN
one
Mid
wes
t Tim
ber a
nd L
and
Saw
mill
88 Ja
sper
Roa
dPi
keto
n, O
H 45
661
Bill
Robb
ins
740-
222-
1123
Saw
logs
Mut
h Lu
mbe
r Co
Sa
wm
ill13
01 A
dam
s Lan
eIro
nton
, OH
4536
8Ri
char
d M
uth
740-
533-
0800
Saw
logs
S &
J Lu
mbe
r Com
pany
LLC
Sa
wm
ill36
67 G
arne
rs F
ord
Road
Thur
man
, OH
4568
5Al
an S
mith
740-
245-
5804
Saw
logs
S &
S L
umbe
r Co
LLC
Sa
wm
illM
cDer
mott
, OH
4565
2Jo
hn F
Spr
iggs
Saw
logs
Siss
el L
oggi
ng L
LCSa
wm
ill69
Pon
d Li
ck R
oad
Wes
t Por
tsm
outh
, OH
4566
3M
icha
el S
issel
Saw
logs
Sout
hwor
th W
ood
Prod
ucts
Saw
mill
2882
Ada
ms R
oad
# A
Beav
er, O
H 45
613
740-
226-
8202
Supe
rior H
ardw
oods
Of O
hio
Saw
mill
134
Wel
lston
Indu
stria
l Par
k R
Wel
lston
, OH
4569
2Em
mett
Con
way
740-
384-
5677
Saw
logs
Tayl
or L
umbe
r Com
pany
Sa
wm
ill18
253
Stat
e Ro
ute
73M
cDer
mott
, OH
4565
2Gr
eg S
Lut
e74
0-25
9-62
22Sa
wlo
gs
Tim
Str
ickl
and
Logg
ing
Sa
wm
ill13
168
Stat
e Ro
ute
279
Oak
Hill
, OH
456
56Ta
ra S
tric
klan
d74
0-93
2-40
01Sa
wlo
gs
Ohio Resource Markets
52 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Kent
ucky
Res
ourc
e M
arke
ts fo
r Lin
coln
and
Way
ne c
ounti
es, W
est V
irgin
ia
Com
pany
Ty
pe o
f pla
ntAd
dres
sLo
catio
nCo
ntac
t per
son
Phon
e nu
mbe
r
Type
of
woo
d pu
rcha
sed
Begl
ey L
umbe
r Co
Inc
Saw
mill
5922
Hig
hway
7 N
Whi
tesb
urg,
KY
4185
860
6-63
3-85
75Sa
wlo
gs
C &
E R
aybu
rn L
umbe
r Co
Saw
mill
1932
9 W
est U
S Hi
ghw
ay 6
0O
live
Hill,
KY
4116
4Ch
elm
ar R
aybu
rn60
6-28
6-60
51Sa
wlo
gs
Coal
field
Lum
ber C
o In
cSa
wm
ill1
Red
Oak
Driv
eIn
ez, K
Y 41
224
Brya
n Ju
de60
6-29
8-31
50Sa
wlo
gs
Euge
ne R
aybu
rn L
umbe
r Co
Inc
Saw
mill
394
Sple
ndor
Lan
eO
live
Hill,
KY
411
64Eu
gene
Ray
burn
606-
286-
6832
Saw
logs
Fred
eric
k &
May
Lum
ber C
oSa
wm
ill/L
ogya
rd91
9 Pr
esto
nsbu
rg S
tree
tW
est L
iber
ty, K
Y 4
1472
Kevi
n W
. Slo
as60
6-74
3-31
36Sa
wlo
gs
Graf
Bro
ther
s Flo
orin
g In
cSa
wm
ill67
9 Jo
hnso
n La
neSo
uth
Shor
e, K
YDa
vid
R. G
raf
606-
932-
3117
Saw
logs
Hann
ah L
umbe
r Co
Saw
mill
Hatfi
eld,
KY
Ralp
h W
ard
606-
237-
1023
Saw
logs
Hick
ory
Grov
e Ha
rdw
oods
Saw
mill
7736
Sta
te R
oute
60
Ashl
and,
KY
Chris
Bar
nett
606-
928-
1376
Saw
logs
May
Bro
ther
s Lum
ber C
o In
cSa
wm
illPO
Box
30
Kim
per,
KY 4
1539
Don
May
606-
631-
1608
Saw
logs
Kelly
Mou
ntai
n Lu
mbe
r Inc
Saw
mill
PO B
ox 2
02M
yra,
KY
4154
9Ro
dney
Wrig
ht60
6-63
9-60
14Sa
wlo
gs
Mar
tin B
roth
ers L
oggi
ngSa
wm
ill33
39 O
hio
Rive
r Roa
d Gr
eenu
p, K
Y 41
144
Pete
Mar
tin60
6-47
3-71
63Sa
wlo
gs
Ohi
o Ri
ver S
hipp
ers I
ncSa
wm
illPO
Box
48
Argi
llite
, KY
4112
1Ph
illip
Bla
ckbu
rn60
6-47
3-95
35Sa
wlo
gs
Ohi
o Va
lley
Chip
ping
HAE
LLC
Woo
dchi
p Ya
rdPi
keto
n, O
H 4
5661
Jeff
Brew
ster
740-
222-
4123
Roun
dwoo
d
Pain
tsvi
lle W
ood
Prod
ucts
LLC
Saw
mill
PO B
ox 9
11
Pain
tsvi
lle, K
Y Ar
kus F
outs
606-
297-
2612
Saw
logs
Phil
Erw
inSa
wm
illCa
tlett
sbur
g, K
YPh
il Er
win
606-
739-
8032
Saw
logs
Pine
Mou
ntai
n Ha
rdw
ood
Lum
ber
Logy
ard
PO B
ox 7
07W
hite
sbur
g, K
Y 41
858
Larr
y Jo
hnso
n60
6-66
6-38
22Sa
wlo
gs
Kentucky Resource Markets
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 53
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
A &
K E
nter
prse
s Inc
Anita
Sm
ith70
1 Ca
vend
ish R
dRa
inel
leW
V25
962
A M
Bra
gg T
ruck
ing
Adam
Bra
ggPO
Box
109
3Gr
een
Sulp
hur S
prin
gsW
V25
966
Adam
s Tru
ckin
gAd
am H
ansh
ew Jr
PO B
ox 1
78Da
nese
WV
2583
1
Adki
ns &
Son
s Lea
sing
Cliff
ord
Adki
ns38
0 Go
dby
Bk R
dCh
apm
anvi
lleW
V25
508
Alle
n Ru
nyon
Alle
n Ru
nyon
1595
5 Co
olvi
lle R
idge
Rd
Athe
nsO
H45
701
Amer
ican
Tim
ber M
arke
ting
Grou
p LL
CDa
vid
Ric
e (A
lan)
PO B
ox 3
4Fa
yette
ville
WV
2584
0
Ande
rson
Log
ging
Harv
ey A
nder
son
Jr15
41 W
avey
Run
Rd
Ripl
eyW
V25
271
Arm
stea
d Lo
ggin
gTh
omas
Arm
stea
dRt
2 B
ox 1
72Hu
rric
ane
WV
2552
6
B &
B L
oggi
ngDa
nny
Berr
y25
Red
ston
e Dr
Danv
ille
WV
2505
3
B &
B T
imbe
r LLC
Greg
Nes
tor
PO B
ox 2
32Di
xie
WV
2505
9
B &
G L
oggi
ngGr
eg A
rthu
rRR
2 B
ox 1
13B
Eliza
beth
WV
2614
3
B &
S S
awm
ill In
cFr
eddi
e Bu
sh16
21 B
ear R
unRe
edy
WV
2527
0
B J L
oggi
ng In
cRi
char
d Sm
ith Jr
9414
Web
ster
Rd
Sum
mer
svill
eW
V26
651
Back
woo
ds L
oggi
ng C
ompa
nyRi
char
d Co
ok L
Hc 8
4 Bo
x 35
BFr
amet
own
WV
2662
3
Bake
r Log
ging
Thom
as B
aker
(Joe
)62
44 S
trai
ght F
ork
Swee
tland
WV
2552
3
Barr
ett L
oggi
ngDa
vid
Barr
ett18
1 Tw
p Rd
115
6Ch
esap
eake
OH
4561
9
BDJ L
oggi
ngM
ark
Lest
er22
1 Fo
unda
tion
Fork
Sim
onW
V24
882
Bear
Run
Log
ging
Inc
Ott
Mar
tin54
1 Be
ar R
unRe
edy
WV
2527
0
Bear
hs L
oggi
ng &
Tru
ckin
gTi
m B
earh
s43
354
Pom
eroy
Pik
ePo
mer
oyO
H45
769
Benn
ett L
oggi
ngW
illia
m B
enne
ttHC
85
Box
200
Jum
ping
Bra
nch
WV
2596
9
Bera
cah
Tim
ber a
nd L
ives
tock
Roya
l Cox
II (D
)26
6 Ki
ngs R
dCo
ttage
ville
WV
2523
9
Billy
Tay
lor L
oggi
ngBi
lly T
aylo
rRt
1 B
ox 1
37Aa
Eliza
beth
WV
2614
3
Bird
Log
ging
LLC
Fred
die
Bird
PO B
ox 1
34Li
zem
ores
WV
2512
5
Blac
kbur
n Lo
ggin
gCl
aude
Bla
ckbu
rn15
2 Da
vis B
ranc
h Rd
Crum
WV
2566
9
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
54 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Bobb
y M
arcu
m L
oggi
ng L
LCBo
bby
Mar
cum
246
Davi
s Bra
nch
RdCr
umW
V25
669
Bobb
y Ro
bert
s Log
ging
Bobb
y Ro
bert
s Jr
863
Glad
e Cr
Rd
Dane
seW
V25
831
Bow
ling
Tim
ber &
Log
ging
Jam
es B
owlin
gRt
1 B
ox 6
6Li
bert
yW
V25
124
Bow
man
Log
ging
& T
imbe
r LLC
Jero
ld B
owm
an26
62 M
iddl
e Fo
rkRe
edy
WV
2527
0
Brag
g W
ood
Prod
ucts
Inc
Gary
Bra
ggPO
Box
108
1Gr
een
Sulp
hur S
prin
gsW
V25
966
Brew
er C
ontr
actin
gBi
lly Jo
e Br
ewer
1194
Que
ens C
reek
Rd
Pric
hard
WV
2555
5
Bria
n Pe
pper
KBr
ian
Pepp
erRt
2 B
ox 1
61A
Eliza
beth
WV
2614
3
Burn
s Log
ging
Inc
Ralp
h Bu
rns
Rt 3
Box
461
Faye
ttevi
lleW
V25
840
C &
A L
oggi
ng In
cRe
becc
a Jo
hnso
n C
Rt 1
/10
Box
148
Wha
rncl
iffe
WV
2565
1
C &
B L
oggi
ng In
cGe
orge
Pos
t Sr
PO B
ox 5
42Ce
dar G
rove
WV
2503
9
C &
S L
oggi
ngCa
rl Sm
ith52
5 Ka
naw
ha A
ve A
pt 3
Rain
elle
WV
2596
2
Call
Logg
ing
Tim
Cal
lRt
2 B
ox 4
00 S
ugar
Cam
p Rd
Win
field
WV
2521
3
Catfi
sh L
oggi
ngLa
rry
Mcc
omm
asPO
Box
225
Indo
reW
V25
111
Ceda
r Rid
ge L
umbe
r & L
ogs I
ncRo
nald
Lus
kPO
Box
782
Mul
lens
WV
2588
2
Cher
ry E
xcav
ation
Harr
y Bu
tler (
Jim)
PO B
ox 2
96He
nder
son
WV
2510
6
Cher
ry W
ood
Serv
ices
LLC
Eric
Che
rry
M55
4 M
undy
Hol
low
Rd
Char
lest
onW
V25
312
Chris
s Tre
e Cu
tting
Chris
Gun
ter
98 H
igh
StM
eado
w B
ridge
WV
2597
6
Chris
toph
er A
dkin
sCh
risto
pher
Adk
ins
365
Big
Ugl
y Rd
EHa
rts
WV
2552
4
Clon
ch In
dust
ries I
nc.
Dale
Clo
nch
LPO
Box
283
Dixi
eW
V25
059
Coal
field
Lum
ber C
o In
cBr
yan
Jude
PO B
ox 1
656
Inez
KY41
224
Cobb
s Log
ging
Ivan
Cob
b (L
ee)
4086
Loc
ust R
idge
Rd
Leon
WV
2512
3
Cook
Log
ging
Cliff
ord
Cook
2708
Pad
dle
Cree
k Rd
Fort
Gay
WV
2551
4
Cove
nant
Tim
ber
Dwig
ht Ja
mes
3274
Mea
thou
se F
ork
RdRa
vens
woo
dW
V26
164
Cox
Logg
ing
Henr
y Co
x K
PO B
ox 1
54Fl
at To
pW
V25
841
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 55
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Cros
s Cut
Tre
e Se
rvic
esGr
ant S
tratt
onPO
Box
434
Milt
onW
V25
541
Cutle
r Log
ging
LLC
Gary
Cut
ler E
5964
Lau
rel R
idge
Rd
Ivyd
ale
WV
2511
3
D &
K L
oggi
ng In
cDu
ane
Duffe
r20
37 U
plan
d Rd
Fraz
iers
Bott
omW
V25
082
D &
L L
oggi
ngDo
nald
Moo
re R
7 N
edra
Dr
Barb
ours
ville
WV
2550
4
D &
M T
imbe
rDa
vid
Nic
hols
J II
PO B
ox 8
5Le
ft Ha
ndW
V25
251
D &
P E
nter
prise
s Of K
entu
cky
LLC
Paul
Wel
lsPO
Box
412
Stan
ton
KY40
380
D &
R L
oggi
ng A
nd E
xcav
ating
Davi
d Va
nce
PO B
ox 4
29M
adiso
nW
V25
130
D &
S C
ontr
actin
gEa
rl M
orga
n L
PO B
ox 8
35O
cean
aW
V24
870
D J G
ray
Logg
ing
Dorm
an G
ray
JRt
1 B
ox 5
9Gl
enw
ood
WV
2552
0
Dam
ron
Logg
ing
Jare
d Da
mro
n10
3 W
oodl
and
DrHu
nting
ton
WV
2570
5
Dani
el L
ee S
chre
cken
gost
Log
ging
Dani
el S
chre
cken
gost
(Lee
)26
2 Cr
anes
Nes
t Run
Pale
stine
WV
2616
0
Darr
ell N
ull L
Darr
ell N
ull
Rt 2
Box
108
Eliza
beth
WV
2614
3
Dave
Tim
berin
g Co
mpa
nyDa
vid
Adam
sRt
2 B
ox 3
7El
izabe
thW
V26
143
Davi
d W
atso
nDa
vid
Wat
son
3951
1 Su
mne
r Rd
Pom
eroy
OH
4576
9
Davi
s Log
ging
LLC
Jimm
y Da
vis I
I18
32 U
pper
Gra
gsto
n Ck
Rd
Pric
hard
WV
2555
5
Dcf F
ores
try
Dan
Fitz
wat
er60
7 N
ewar
k Ac
res
Eliza
beth
WV
2614
3
Deck
er L
oggi
ngJa
mes
Dec
ker
2551
Dec
ker D
rCu
llode
nW
V25
510
Delta
Con
trac
ting
Nor
man
Fox
2744
Cric
ker R
dDa
nese
WV
2583
1
Dillo
n Lo
ggin
gJa
mes
Dill
onRt
2 B
ox 5
55M
ilton
WV
2554
1
Ding
ess L
oggi
ngM
icha
el D
inge
ss (R
ay)
211A
Rut
ledg
e Rd
Char
lest
onW
V25
311
Dm L
oggi
ngDo
nald
Moo
re7
Ned
ra D
rBa
rbou
rsvi
lleW
V25
504
Dona
ld R
unyo
nDo
n Ru
nyon
3902
5 St
Rt 6
81Al
bany
OH
4571
0
Dorm
an G
ray
J II
Dorm
an G
ray
J II
Rt 1
Box
59
Glen
woo
dW
V25
520
Doub
le D
Mill
Ser
vice
s LLC
Dona
ld D
obbi
nsPO
Box
434
Fram
etow
nW
V26
623
56 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
DR L
oggi
ngDa
niel
Ros
eber
ry14
25 B
ig B
ranc
h Rd
Dunl
owW
V25
511
E S
Logg
ing
Eric
Sha
ffer W
179
Shaff
er L
ane
Elkv
iew
WV
2507
1
East
Riv
er T
imbe
r LLC
Terr
y O
wen
RPO
Box
548
Blue
field
VA24
605
Ervi
n Yo
der
Ervi
n Yo
der
281
Grat
e Rd
Patr
iot
OH
4565
8
Exlin
e Fa
rms
Char
les E
xlin
e T
Rt 3
Box
408
AEl
izabe
thW
V26
143
Face
mye
r Res
ourc
es L
LCLe
slie
Face
mye
rPO
Box
748
Ripl
eyW
V25
271
Faye
tte F
ores
t Pro
duct
s Inc
Emor
y Bi
shop
124
John
son
StO
ak H
illW
V25
901
Fore
stry
Ass
ocia
tes I
ncDa
vid
Harp
er R
PO B
ox 9
14Su
mm
ersv
ille
WV
2665
1
Fran
ks T
ruck
ing
Fran
klin
Geo
rge
RPO
Box
169
Anst
edW
V25
812
Gebh
ardt
Con
stru
ction
& T
ruck
ing
Dwig
ht G
ebha
rdt
RR 1
Box
199
AGl
enw
ood
WV
2552
0
Gebh
ardt
Con
stru
ction
LLC
Tim
othy
Geb
hard
tRR
1 B
ox 1
99A
Glen
woo
dW
V25
520
Gera
ld D
amro
n Lo
ggin
gGe
rald
Dam
ron
197
Tow
nshi
p Rd
115
6Ch
esap
eake
OH
4561
9
Gibs
on L
oggi
ngJa
son
Gibs
on14
31 B
uckh
orn
RdM
t Neb
oW
V26
679
Gilb
ert F
ores
t Pro
duct
s LLC
Ever
ett H
anna
hPO
Box
172
0Gi
lber
tW
V25
621
Gile
s Har
dwoo
d In
cW
illia
m G
iles N
17 S
tone
gate
Dr
Sum
mer
svill
eW
V26
651
Glob
al F
ores
try
Inc
Davi
d Ha
rper
RPO
Box
914
Sum
mer
svill
eW
V26
651
GR B
urw
ell
Gera
ld B
urw
ell J
rPO
Box
214
Leiv
asy
WV
2667
6
Gras
sy C
reek
Log
ging
LLC
Jeffr
ey R
usse
ll16
08 G
rass
y Cr
eek
RdLe
ivas
yW
V26
676
Gree
n Lo
ggin
g Ge
nera
l Par
tner
ship
John
Gre
enPO
Box
103
Sum
erco
WV
2556
7
GTR
Harv
estin
g LL
CTo
dd R
usse
ll16
14 G
rass
y Cr
eek
RdLe
ivas
yW
V26
676
Gunn
oes T
ruck
ing
Mar
k Gu
nnoe
PO B
ox 1
52M
t Neb
oW
V26
679
Gwp
Logg
ing
Gree
nway
Par
sley
Rt 2
Box
252
LFo
rt G
ayW
V25
514
H B
Aker
s Lum
ber I
ncAl
len
Aker
sPO
Box
363
Dani
els
WV
2583
2
Haja
Log
ging
LLC
Jam
es B
odki
nsPO
Box
142
Lize
mor
esW
V25
125
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 57
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Halte
rman
Log
ging
Corb
ett H
alte
rman
4082
Loc
ust R
idge
Rd
Leon
WV
2512
3
Hard
y Ru
mbu
rg In
cHa
rdy
Rum
burg
1001
Hill
top
DrPr
ince
ton
WV
2474
0
Helm
ick
Brot
hers
Jam
es H
elm
ick
6757
Nic
ut R
dO
rma
WV
2526
8
Hers
hber
ger L
oggi
ngHe
nry
Hers
hber
ger A
2257
Cla
y Ba
nner
Rd
Oak
Hill
OH
4565
6
Hillt
op L
oggi
ng In
cKe
ith M
artin
R20
3 Cu
mbo
Rid
ge R
dO
ak H
illW
V25
901
Holc
omb
Logg
ing
Roge
r Hol
com
bPO
Box
252
Bick
mor
eW
V25
019
Holc
omb
Reso
urce
sJo
nath
an H
olco
mb
PO B
ox 1
1Li
zem
ores
WV
2512
5
How
ard
Runy
on T
How
ard
Runy
on T
1590
0 Co
olvi
lle R
idge
Rd
Athe
nsO
H45
701
How
ard
Woo
ds L
oggi
ngHo
war
d W
oods
9670
St R
t 781
Peeb
les
OH
4566
0
Hubb
ard
Logg
ing
Jeffr
ey H
ubba
rdRt
2 B
ox 7
0Se
cond
Cre
ekW
V24
874
Hunt
Lum
ber C
ompa
nyAl
vin
Hunt
C17
2 Ga
be R
dCl
ende
nin
WV
2504
5
J & M
Far
m S
uppl
yJe
ff Br
own
3249
1 Co
urt S
t Rd
Raci
neO
H45
771
J and
J Lo
ggin
gJo
hn F
lora
R33
35 1
6 M
ile R
dSo
uths
ide
WV
2518
7
J L L
oggi
ngJa
ckie
Bro
wn
PO B
ox 1
32In
dore
WV
2511
1
J W Jo
nes C
ontr
actin
g LL
CJe
rry
Jone
s W55
Bom
ont R
dBo
mon
tW
V25
030
Jake
s Log
ging
LLC
Jaco
b Jo
nes
64 Ji
mst
one
Ridg
e Rd
Lize
mor
eW
V25
125
Jam
es D
yeJa
mes
Dye
685
Vine
Rd
New
ton
WV
2526
6
Jam
es W
ard
Logg
ing
(E)
Jam
es W
ard
EHC
78
Box
100-
7Hi
nton
WV
2595
1
Jaso
n D
Eden
s Exc
avati
ng In
cJa
son
Eden
s D64
Dut
ch H
ollo
w R
dCh
arle
ston
WV
2531
2
Jaso
n Ha
nnah
Lum
ber C
oJa
son
Hann
ahRt
3 B
ox 2
27A
Delb
arto
nW
V25
670
Jeffe
ry B
urns
Dw
ayne
Jeffe
ry B
urns
923
Broa
d St
Mt H
ope
WV
2588
0
Jew
ells
Logg
ing
Com
pany
Jaso
n Je
wel
lHC
69
Box
61He
rndo
nW
V24
726
Jim C
Ham
er C
ompa
nySt
ephe
n Ha
mer
PO B
ox 4
18Ke
nova
WV
2553
0
Jimm
y Va
nnat
er Jr
Jimm
y Va
nnatt
er Jr
PO B
ox 7
9Da
nvill
eW
V25
053
58 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Jm A
rmst
ead
Woo
d Pr
oduc
tsJo
hn A
rmst
ead
161
A Ha
le S
tHu
rric
ane
WV
2552
6
Jmj L
oggi
ng L
LCJim
my
Tayl
or Jr
205
Land
mar
k Dr
Bick
mor
eW
V25
019
John
Gra
y W
John
Gra
y W
Rt 1
Box
68
Glen
woo
dW
V25
520
John
Mill
er L
oggi
ng S
John
Mill
er S
3533
0 O
ak H
ill R
dLo
ng B
ottom
OH
4574
3
John
Ode
ll Lo
ggin
gJo
hn O
dell
F34
42 A
mm
a Rd
Amm
aW
V25
005
John
sons
Log
ging
Co
Mar
y Jo
hnso
n E
Rt 1
/10
Box
73W
harn
cliff
eW
V25
651
Jone
s Con
trac
ting
CoM
alco
m Jo
nes
PO B
ox 1
1Le
ivas
yW
V26
676
Joyc
e Lo
ggin
gCl
aren
ce Jo
yce
HC 6
5 Bo
x 32
0To
rnad
oW
V25
202
JR L
oggi
ngVe
rnon
Wils
on Jr
685
Billy
s Bra
nch
RdGe
noa
WV
2551
7
JW L
oggi
ngJa
mes
Wils
on36
7 W
ilson
Cem
etar
y Rd
Geno
aW
V25
517
K &
D S
awm
ill C
orp
Davi
d Bu
sh19
69 R
eedy
ville
Rd
Spen
cer
WV
2527
6
K &
L E
nter
prise
sRa
ndal
l Mul
lins
PO B
ox 3
48Jo
loW
V24
850
K R
C Lo
ggin
gKe
nnet
h Cu
mm
ings
1189
Pum
pkin
Rid
ge R
dPr
ocio
usW
V25
164
Kat C
ontr
actin
g LL
CCh
arle
s Wim
er A
217
Blue
Cre
ek R
dEl
kvie
wW
V25
071
Kenn
eth
M H
ardy
Co
Inc
Barb
ara
Hard
yPO
Box
46
Step
hens
onW
V25
928
Kenn
y Ad
kins
Log
ging
Kenn
y Ad
kins
642
Phill
ip K
uhn
RdO
ak H
illO
H45
656
Kenn
y Dy
e Lo
ggin
gKe
nnet
h Dy
eRt
3 B
ox 2
36 B
Eliza
beth
WV
2614
3
King
Log
ging
Co
John
Kin
g Jr
Rt 1
Box
155
Fram
etow
nW
V26
623
L &
L E
xcav
ating
& L
and
Clea
ring
LLC
Larr
y St
rickl
and
E56
Jim
Ree
se R
dO
ak H
illO
H45
656
Larr
y Ho
dge
Logg
ing
Larr
y Ho
dge
7365
Dee
r Pen
Rd
Lesa
geW
V25
537
Larr
y Ho
lley
Logg
ing
Larr
y Ho
lley
206
Azza
ra A
veBe
ckle
yW
V25
801
Lil B
it Lo
ggin
g LL
CJe
nnife
r Mill
erPO
Box
480
Iaeg
erW
V24
844
Linc
oln
Logg
ing
Corp
orati
onRe
xal C
oope
rPO
Box
192
Griffi
thsv
ille
WV
2552
1
Lind
a Su
e Co
ok L
oggi
ng In
cLi
nda
Mila
mHC
77
Box
75Hi
nton
WV
2595
1
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 59
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
LLB
Tim
berin
g In
cSa
vann
ah B
ooth
e Bl
anke
nshi
p48
61 H
uff C
reek
Rd
Cycl
one
WV
2482
7
Low
e Lo
ggin
gJe
ff Lo
we
Rt 1
Box
96
Eliza
beth
WV
2614
3
Luik
art L
oggi
ngJo
shua
Lui
kart
518
Jim R
idge
Rd
Leon
WV
2512
3
Lusk
Log
ging
John
Lus
kPO
Box
803
Prin
ceto
nW
V24
740
M &
B L
oggi
ngM
ark
Adki
nsPO
Box
106
2Gr
een
Sulp
hur S
prin
gsW
V25
966
M &
M H
ardw
oods
Mar
ty M
cclu
rePO
Box
154
Alko
lW
V25
501
M &
M L
oggi
ngM
ark
Mcc
oy33
6 Ch
urch
Hou
se R
dCr
umW
V25
669
M E
Tru
ckin
g Co
mpa
nyM
artin
For
tner
PO B
ox 3
04Gi
lber
tW
V25
621
M W
agne
r Log
ging
& F
irew
ood
Matt
hew
Wag
ner
RR 1
Box
176
CRe
d Ho
use
WV
2516
8
Mea
dor W
ood
Prod
ucts
Inc
Will
iam
Mea
dor
PO B
ox 3
1Fl
at To
pW
V25
841
Mea
dow
Riv
er H
ardw
ood
Lum
ber C
o LL
CLe
onar
d W
aid
PO B
ox 6
05 S
nake
Isla
nd R
dRa
inel
leW
V25
962
Mer
rills
Doze
r Ser
vice
Dann
y M
erril
l R55
6 Sl
ate
Cree
k Rd
Eliza
beth
WV
2614
3
MM
& A
LLC
Darr
ell S
evy
(Sha
ne)
PO B
ox 2
22Lo
okou
tW
V25
868
Moo
re F
ores
try
Serv
ices
LLC
John
Moo
re52
2 M
t Leb
anon
Rd
Gand
eevi
lleW
V25
243
Mud
Run
Tim
ber
Jam
es R
edm
an K
PO B
ox 1
62Sa
ndyv
ille
WV
2527
5
Mur
rays
Saw
mill
Donz
al M
urra
y68
00 P
arke
rsbu
rg R
dSa
ndyv
ille
WV
2527
5
New
hous
e &
Com
pany
Kenn
eth
New
hous
ePO
Box
607
Elkv
iew
WV
2507
1
Nor
man
Wag
ner L
oggi
ngN
orm
an W
agne
r WPO
Box
773
Poca
WV
2515
9
NS
Cont
racti
ng L
LCN
eil S
tric
ker
407
Haye
s St
Elkv
iew
WV
2507
1
Ohi
o Va
lley
Vene
er In
cEd
war
d Ro
bbin
s16
5 N
o N
ame
RdPi
keto
nO
H45
661
Out
helia
Log
ging
Com
pany
LLC
Out
helia
Tay
lor
PO B
ox 4
0Li
zem
ores
WV
2512
5
P H
Glatf
elte
r Co
Gene
Shu
tler
100
Pape
r Dr
Was
hing
ton
WV
2618
1
Pack
s Log
ging
Garla
nd P
ack
PO B
ox 9
58Fo
rt G
ayW
V25
514
Pate
Log
ging
Lyle
Pat
eBo
x 22
Mid
way
Rd
Poca
WV
2515
9
60 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Patr
ick
Nic
hola
sPa
tric
k N
icho
las
170
Griff
en R
dCh
loe
WV
2523
5
Paul
Run
yon
Shan
non
Paul
Run
yon
Shan
non
2565
Ule
r Rd
New
ton
WV
2526
6
Phill
ips L
oggi
ngBo
bby
Phill
ips
PO B
ox 2
78Sp
ence
rW
V25
276
Pier
son
Lum
ber C
ompa
ny In
c.Da
vid
Pier
son
Jr.PO
Box
146
Clay
WV
2504
3
Plan
ts L
oggi
ngM
ark
Plan
ts14
02 T
abne
r Moo
re R
dAp
ple
Grov
eW
V25
502
Port
er &
Por
ter L
umbe
r Co
Inc
Stew
art P
orte
rPO
Box
157
Fort
Gay
WV
2551
4
Port
ers P
alle
ts In
cSt
ewar
t Por
ter
PO B
ox 1
57Fo
rt G
ayW
V25
514
Proffi
tt L
oggi
ngSh
eldo
n Pr
offitt
6155
St R
t 775
Patr
iot
OH
4565
8
R &
E H
ardw
oods
LLC
Dani
el A
kers
SPO
Box
155
Fraz
iers
Bott
omW
V25
082
R &
N T
imbe
r Ser
vice
s LLC
Nat
han
Butc
her
723
Orc
hid
Fork
Rd
Dille
WV
2661
7
R &
R L
oggi
ngM
ark
Rich
ards
1322
Wes
t For
k Rd
Chap
man
ville
WV
2550
8
RAW
Log
ging
Ralp
h W
agne
r, Jr
A51
8 Jim
Rid
ge R
dLe
onW
V25
123
Ray
Karic
khoff
LLC
Ray
Karic
khoff
1029
Win
dyvi
lle R
dSp
ence
rW
V25
276
Ray
Logg
ing
& T
imbe
ring
Fost
er R
ay A
750
Ray
Ridg
eHa
rmon
yW
V25
243
Rich
mon
d Lo
ggin
gEd
die
Rich
mon
d N
PO B
ox 1
503
Hint
onW
V25
951
Rick
y Ad
kins
Rick
y Ad
kins
21 H
ill C
limb
RdHa
rts
WV
2552
4
Robe
rt W
atts L
oggi
ngRo
bert
Watt
sPO
Box
72
Fort
Gay
WV
2551
4
Roge
r Per
kins
Log
ging
LLC
Bett
y Pe
rkin
s36
1 Pe
rkin
s Rd
Chill
icot
heO
H45
601
RP L
oggi
ngRa
ndal
l Pur
sley
883
Drift
Run
Rd
Sand
yvill
eW
V25
275
RPM
Res
ourc
es L
LCM
eliss
a N
icho
ls15
66 L
aure
l For
kLo
oney
ville
WV
2525
9
RS T
imbe
r Con
trac
ting
LLC
Rick
Str
icke
r40
7 Ha
ys S
tEl
kvie
wW
V25
071
RST
Cont
racti
ngSc
ott T
hom
pson
(Rob
in)
Rt 1
Box
154
Eliza
beth
WV
2614
3
RST
Logg
ing
Inc
Triss
a Ha
tfiel
d S
PO B
ox 1
912
Gilb
ert
WV
2562
1
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 61
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Runy
on L
oggi
ng (1
)Ja
son
Runy
on L
ee38
147
King
sbur
y Rd
Pom
eroy
OH
4576
9
Runy
on L
oggi
ng (2
)Je
rmey
Run
yon
3799
3 St
Rt 1
43Po
mer
oyO
H45
769
Runy
on L
oggi
ng (3
)W
ayne
Run
yon
3450
1 Co
rn H
ollo
w R
dRu
tland
OH
4577
5
Runy
on L
umbe
r Co
(1)
Jerr
y Ru
nyon
3814
3 St
Rt 1
43Po
mer
oyO
H45
769
Runy
on L
umbe
r Co
(2)
Jona
than
Run
yon
3874
0 St
Rt 6
84Po
mer
oyO
H45
769
Russ
ell T
ruck
ing
LLC
Russ
Bow
en (D
avid
)3
Whi
tney
Lan
e / L
ower
Don
ly R
dCh
arle
ston
WV
2530
4
Scog
gan
Logg
ing
& C
ontr
actin
gJa
quett
Sco
ggan
54 B
urlw
ood
DrGl
enW
V25
088
Seco
nd H
and
Trad
ition
Ltd
Ryan
Rad
er J
PO B
ox 6
7M
t Neb
oW
V26
679
Sett
le L
oggi
ngRo
dney
Sett
leRt
3 B
ox 3
54El
izabe
thW
V26
143
Shad
e Tr
ee L
oggi
ngN
atha
n Ha
rriso
n83
2 Di
vide
Hill
Kenn
aW
V25
248
Shirl
ey C
Tru
ckin
gSh
irley
Cum
min
gs11
65 P
umpk
in R
idge
Rd
Proc
ious
WV
2516
4
Sing
leto
n Lu
mbe
r Co
Paig
e Si
ngle
ton
Rt 1
Box
10
AFr
amet
own
WV
2662
3
Smith
For
est P
rodu
cts L
LCM
elin
da C
onar
d36
68 G
arne
rs F
ord
RdTh
urm
anO
H45
685
Smith
Log
ging
Perr
y Sm
ith30
381
Salse
r Rd
Raci
neO
H45
771
Smith
Log
ging
Stins
on S
mith
3727
1st
Cre
ek R
dKe
nna
WV
2524
8
Smith
s Exc
avati
ngCo
lvin
Sm
ith94
Col
eman
Hill
Rd
Wes
t Ham
linW
V25
571
SS T
imbe
rline
Con
trac
ting
LLC
Stew
art S
tric
ker
414
Haye
s St
Elkv
iew
WV
2507
1
Stev
es L
oggi
ng L
LCSt
eve
Nay
lor
PO B
ox 5
8Gl
enW
V25
008
Supe
rior H
ardw
oods
Of O
hio
Inc
Emm
ett C
onw
ayPO
Box
606
Wel
lston
OH
4569
2
SWE
Truc
king
Stan
ley
Eker
sRt
1 B
ox 1
128A
Way
neW
V25
570
T &
D L
oggi
ngDa
rlene
Nic
hola
sPO
Box
124
Arno
ldsb
urg
WV
2523
4
T &
R L
oggi
ngRi
ckey
Con
ley
PO B
ox 4
03Ch
apm
anvi
lleW
V25
508
Tayl
or L
oggi
ngHa
rlan
Tayl
or47
57 C
lay
Hwy
Bick
mor
eW
V25
019
Tayl
or T
imbe
r Har
vesti
ng In
cM
itche
ll Ta
ylor
Rt 3
Box
355
-CEl
izabe
thW
V26
143
62 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
TAZ
Logg
ing
LLC
Lero
y Co
lem
an L
PO B
ox 4
80Ia
eger
WV
2484
4
Thom
pson
Log
ging
Mic
hael
Tho
mps
on78
31 W
ebb
RdCr
umW
V25
669
Thom
pson
Log
ging
Mik
e Th
omps
onPO
Box
79
Danv
ille
WV
2505
3
Thre
e Do
g Lo
ggin
gHa
rry
Tole
r Jr
PO B
ox 3
60Bo
ltW
V25
817
Tim
ber &
Lan
d Re
sour
ces I
ncTr
acy
Evan
s19
50 A
rmst
rong
Rd
Sum
mer
svill
eW
V26
651
Tim
berla
nd M
anag
emen
t Inc
Paul
Giro
d E
6254
Web
ster
Rd
Sum
mer
svill
eW
V26
651
TKL
Logg
ing
Inc
Bruc
e Ha
ga Jr
(Elm
er)
PO B
ox 1
283
Pine
ville
WV
2487
4
Tom
Ros
e Lo
ggin
gTh
omas
Ros
ePO
Box
285
Beav
erW
V25
813
Top
Not
ch L
oggi
ng L
LC (W
V)Ja
mes
Wya
nt M
457
Port
er R
dRa
vens
woo
dW
V26
164
Tram
pas E
nter
prise
s Inc
Tram
pas S
hann
onPO
Box
796
Hano
ver
WV
2483
9
Tree
s R U
s Inc
Step
hen
Ham
er A
PO B
ox 4
18Ke
nova
WV
2553
0
Tri C
ount
y Lo
ggin
g LL
CJo
hnny
Bow
enPO
Box
463
Delb
arto
nW
V25
670
Trip
le J
Fore
st P
rodu
cts L
LCJa
son
Burk
e32
5 Be
ane
Ridg
e Rd
Char
lest
onW
V25
312
Trip
pett
s Log
ging
Dale
Trip
pett
Rt 1
Box
52
Glen
woo
dW
V25
520
TSW
Tim
ber
Donz
el W
hitin
g R
2372
Sta
tts M
ills R
dRi
pley
WV
2527
1
Twin
Riv
er H
ardw
oods
Inc
Tony
Woo
dyar
d20
404
Kana
wha
Val
ley
RdSo
uths
ide
WV
2518
7
V &
R L
oggi
ng In
cVi
rgin
ia Jo
hnso
n(Cl
ine)
PO B
ox 1
86Gi
lber
tW
V25
621
Valle
y Lu
mbe
r And
Fen
cing
Inc
Vict
or A
rbog
ast
4220
Sce
nic
Hwy
Sum
mer
svill
eW
V26
651
Wag
ner L
oggi
ngKe
nny
Wag
ner
RR 1
Box
176
-CRe
d Ho
use
WV
2516
8
Wag
ner L
oggi
ngN
orm
an W
agne
r GRt
1 B
ox 1
58-2
Red
Hous
eW
V25
168
Wag
ner L
oggi
ng Ii
Nor
man
Wag
ner J
r34
Spr
ing
Bran
ch R
dLe
onW
V25
123
Way
ne L
umbe
r & M
ulch
Inc
Davi
n Sc
ites
PO B
ox 4
86W
ayne
WV
2557
0
Whe
atle
y Ex
cava
tion
And
Tim
ber
Edw
ard
Whe
atle
y12
7 Ra
ilroa
d Av
eDa
nvill
eW
V25
053
Whi
tting
ton
Logg
ing
Ceci
l Whi
tting
ton
PO B
ox 2
3Po
caW
V25
159
TORNADO TIMBER DAMAGE INFORMATION WV Division of Forestry 63
Wes
t Virg
inia
Log
ging
Com
pani
esCo
mpa
ny
Ow
ner
Addr
ess
City
Stat
eZI
P
West Virginia Logging Companies
Wild
Cat
Log
ging
LLC
Mic
hael
Jone
s (Eu
gene
)64
Jim
Sto
ne R
idge
Rd
Lize
mor
eW
V25
125
Will
iam
John
son
Jr d
ba W
J Log
ging
Will
iam
John
son
Jr38
9 Pa
nthe
r Bra
nch
RdFo
rt G
ayW
V25
514
With
row
Tru
ckin
gRo
y W
ithro
w17
475
Mid
land
Tra
ilAn
sted
WV
2581
2
Youn
g Lo
ggin
gRo
nald
You
ng W
Rt 4
Box
108
Hurr
ican
eW
V25
526
64 WV Division of Forestry TORNADO TIMBER DAMAGE INFORMATION
1900 Kanawha Boulevard EastCharleston WV 25305
304-558-2788www.wvforestry.com
