There is not a box to enter the over $10,000 amount. Instead, per the instructions in the "Learn More" link on the Reforestation Deduction page, you must calculate the amortization “manually” and add the amortization for the current year and add that to the $10,000, and enter the total in the “Reforestation Deduction” box. Note that the line above the box is asking for “total …reforestation deduction for 2019”.
Per the instructions in the “Learn More” link on the Reforestation Deduction page, here’s how you would calculate your amortization for 2019:
For example, Denise spent $94,000 on reforestation expenses on April 1, 2019, she can deduct $10,000 this year and amortize the balance of $84,000 over 84 months. For 2019, Denise can deduct $10,000 plus 6 months' amortization of $6,000 ($84,000 / 84 X 6) for a total of $16,000.
In the above example, the total of $16,000 is entered into the “Reforestation deduction” box.
Note that the instructions in the “Learn More” link include a requirement to attach a separate statement for each property for which you amortize reforestation costs. As a result, you will need to print and mail the tax return with the supporting statement(s).
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