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Reforestation amortization and expenses

You can deduct up to $10,000 for qualifying reforestation costs you paid or incurred after Oct. 22, 2004 (or $5,000 if married filing separately). To qualify, reforestation costs must be direct costs of planting or seeding for the purpose of forestation or reforestation a qualified timber property. Qualifying expenses include: costs associated with preparing the site, what you paid for seeds or seedlings, labor costs, tool costs and depreciation on equipment used in planting and seeding.

Reforestation expenses are reported on line 36 of Form 1040.

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