The amount entered for reforestation (as Business Deduction) flows to Schedule 1 Line 24d Reforestation, which is included in all adjustments to income on Form 1040 Line 10.
Amortization is calculated on Form 4562, which must be associated with a farm or business asset, even if you are not in the business of raising and selling timber. This is a program limitation. The deduction would be reported on Schedule 1 Line 3, 5, or 6, depending how you chose to report the amortization.
In summary, the amortization and the $10,000 reforestation would be reported as Adjustments to Income for your adjusted gross income on Form 1040 Line 11.
@PAUL0828
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