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Keyword: taxes (23)

Conservation Easements: A Step-by-Step Guide

A 4-page how-to guide to conservation easements.

Current Use Criteria Booklet

A link to a reference of the latest current use taxation information and criteria used to determine eligibility.

Current Use: Frequently Asked Questions

Answers are provided to common questions about current use by SPACE (N.H.'s current use coalition).

Deceptive Forestry Business Practices

Summarizes the deceptive forestry business practices law (RSA 227-J:15) which requires a written contract, with mutually agreed upon prices and amounts, as well as a time-line for remuneration for all forest products subject to a "notice of intent to cut."

Eligibility and Enrollment in New Hampshire's Current Use Taxation Program

This report examines current use around the state, published in 1995.

Emergency Forest Restoration Payments- Are They Taxable Income?

Gives suggestions as to how to treat payments made under the Emergency Forest Restoration Program for federal income tax purposes.

Essential Farm Accounting Practices for Managing Agricultural Income Taxes

Essential Farm Accounting Practices for
Managing Agricultural Income Taxes

Estate Planning- November 18, 2009

Presentations given at the Nov. 18, 2009 workshop on Estate Planning for Private Landowners in NH, especially related to land conservation.

Federal Income Tax on Timber: A Key to Your Most Frequently Asked Questions

Fourth edition published in 2012 and examines the most common situations noncorporate taxpayers face when calculating federal income tax on their timber holdings. It addresses the type of forest activity, how to qualify for best tax treatment, and reporting and tax forms for many common situations. Taxpayers should consult the other sources of information listed at the end of this publication for a more comprehensive discussion of these issues.

Federal Timber Income Taxes- November 17, 2009

Workshop presentations and handouts including: establishing capital accounts, basis and record-keeping; reforestation tax incentives; cost-share and conservation payments; passive loss rules; operating expenses and carrying charges; depreciation and section 179 deduction; timber sale income; involuntary conversion; forest taxation; and Christmas trees.

Forest Landowners' Guide to the Federal Income Tax (Ag Handbook 731)

This guide updates and supersedes Agriculture Handbook No.718, Forest Landowners’ Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012.

Forest Stewardship and Current Use: A Primer

Describes what is needed to meet the current use requirements of the "forest land with documented stewardship" category.

Income Tax Deduction for Timber Casualty Loss

Describes when "casualty losses" may be claimed for timber damaged or destroyed by hurricane, fire, earthquake, ice, hail, tornado, high winds and other storms.

Managing Agricultural Income Taxes for Profit

Managing Agricultural Income Taxes for Profit

New Hampshire Timber Yield Tax Overview (RSA 79)

Outlines the requirements of New Hampshire's timber tax law.

Overview of Current Use Assessment RSA 79-A

Topics include: the basics; applying; acreage requirements; land categories and assessment ranges; recreation adjustments; penalties; other issues.

Publications Available from Forestry Information Center

A list of publications are available through the UNH Cooperative Extension Forestry Information Center. If you are interested in receiving any, please check them off and return the list to: Forestry Information Center, 211 Nesmith Hall, 131 Main Street Durham, NH 03824-3597.

Tax Tips for Forest Landowners

Tax tips for forest landowners updated every year by experts with the USDA Forest Service.

Timber Basis Decision Model

Documentation for an online calculator to aid in federal timber tax-related decisions. The online calculator, known as the Timber Basis Decision Model, can be found at https://extension.unh.edu/timber-basis/

Timber Basis Decision Model: A Calculator to Aid in Federal Timber Tax-Relates Decisions

A brief overview about an online calculator to aid in federal timber tax-related decisions. The online calculator, known as the "Timber Basis Decision Model," can be found at https://extension.unh.edu/timber-basis/ 

Tornado Damage and the Timber Tax

This technical information release (TIR) provided information to municipalities and property owners regarding timber tax compliance as a result of the 2008 tornado


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