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    Author(s): William C. Siegel
    Date: 2005
    Source: National Woodlands, Volume 28(2): 22-24
    Publication Series: Miscellaneous Publication
    PDF: Download Publication  (650 KB)


    Woodland owners who receive a cost-share payment from a federal or state government program generally must report the payment as part of their gross income. However, under the provisions of Section 126 of the internal Revenue Code, the recipients can then choose to exclude from their income all or part of such payments that meet two requirements.

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    Siegel, William C. 2005. Tax treatment of government cost-share payments. National Woodlands, Volume 28(2): 22-24

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