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Income Tax Considerations for Forest Landowners in the South: A Case Study on Tax Planning

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Abstract:

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are also calculated to illustrate the effects of tax planning on returns to a timber investment over time. Landowners who fail to take advantage of the many tax provisions can lose a third or more of their timberland revenues to income taxes.

Document Type: Journal Article

Affiliations: Research Economist, Forest Resource Law and Economics Research Unit, USDA Forest Service, Southern Research Station, New Orleans

Publication date: April 1, 1999

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.
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