Can you explain timber depleton?

Dear James,

Thank you for your question! Timber depletion's a deduction that takes place at the time of a timber cut. It's designed to help you recover the time and money you invested in developing the timber you are now felling. There are several ways of calculating this deduction, and I have attached some links that can help you navigate the tax code conduction with timber depletion:

Forisk Blog, "What is Timber Depletion?" This article offers a longer form explanation, along with two different methods of calculating the deduction.

Timberland Pt. II offers a more tax based approach to calculating the depletion amount.

Timber Tax Website, and here is the actual tax code itself pertaining to timber depletion. This website is also an excellent resource in general as we go through this tax season.

If you have any other questions feel free to contact us at


Dan Hubbell