Handles all routine contracting independently while seeking advice of Regional Office experts for unusual and unique situations. Reviews all timber sale and stewardship contracts with commercial timber volume and pre-sale data, including environmental documents to insure that necessary provisions are included to implement all management objectives and to protect associated environmental values including appropriate logging systems and developing special requirements for unique situations.
Reviews appraisals and related documents prior to advertisement to assure compliance with planning documentation, legal requirements, and policies. Routinely interacts with Forest timber sale administrators, timber sale purchasers, contractors, and permittees to interpret and explain contract provisions.
Plans, evaluates, and provides professional leadership to the overall Forest Timber Sale Administration Program and assures work meets Forest and Regional standards. Develops recommended programs of work and budgets.
Serves as a consultant and advisor in all aspects of timber management functions and practices with a focus on integration between program areas. Develops local policy, technical guides, and standards for timber marking and sale preparation, contract selection and harvesting techniques to meet integrated program objectives. Oversees and conducts team-based technical field reviews of project implementation of timber sales and integrated resources contracts to assess consistency with Forest Service direction.
Plan for and arrange required training. Recommends solutions to problems raised and advises on action to be taken. Oversees and conducts team-based technical field reviews of project implementation of timber sales and integrated resources contracts. Maintains liaison with Regional Office Directors and Assistant Directors, local operators, collaborative groups, and industry representatives. Attends industry group meetings as Forest representative, to explain various phases of the Timber Management Program.
Periodically makes speeches or presentations to schools, conservation groups, collaborative groups or other interested organizations. Explains and interprets Forest Service timber or multiple use management policies and programs to these groups. You must possess the Basic Requirements identified below to be considered eligible for this position. Transcripts must be provided for qualifications based on education.
Bachelor's degree or higher, in forestry or related field, that included at least 30 semester hours in any combination of biological, physical, or mathematical sciences or engineering, of which at least 24 semester hours were in forestry. The curriculum must have included courses in each of the following areas: 1 Management of Renewable Resources i. Combination of education and experience — at least 30 semester hours of course work in the combination of biological, physical, or mathematical sciences or engineering, of which at least 24 semester hours were in forestry.
The requirements for diversification of the 24 semester hours in forestry are the same as described above, plus appropriate experience or additional education. My resume reflects the experience used to meet this requirement. Specialized experience is defined as experience that is typically in or related to the work of the position to be filled and has equipped you with the particular knowledge, skills, and abilities to successfully perform the duties of the position.
GS 3 years of progressively higher level graduate education leading to a Ph. Specialized experience may include the following: Reviewed plans and schedules with purchasers to ensure common understanding of conditions and responsibilities. Corrected deficiencies and assessed penalties, when needed.
Demonstrated expertise in timber valuation and appraisal principles, timber sale contract preparation and administration, as well as regulations to audit and inspect contract operations and identify potential contractual problems. State income taxes and property taxes that are deductible when computing regular taxable income are not deductible when computing AMTI.
Also, in determining AMTI, miscellaneous itemized deductions are not allowed. For depreciable property placed in service after , if the percent declining balance method is used for regular tax purposes for 3-, 5-, 7-, or year property, then the percent declining balance method and regular tax depreciation period must be used for AMTI purposes for these items. For all other depreciable property placed in service after , no AMTI adjustment is required, as AMT and regular tax depreciation are identical.
In addition, AMTI adjustments are required for certain depreciable property placed in service before Adjustments that is, less favorable treatment in computing AMTI also exist for tax shelter farm losses, incentive stock options, and certain types of tax-exempt interest.
As well, an alternative tax net operating loss deduction is used in calculating AMTI in lieu of the regular tax net operating loss deduction.
For a complete list of AMT adjustments and preferences, and the manner in which they are computed, consult IRS Form and its instructions. You may owe self-employment tax if you are engaged in a timber trade or business as a sole proprietor, independent contractor, or member of a partnership or limited liability company. This tax is used to provide Social Security and Medicare coverage to self-employed taxpayers. The tax is imposed on net earnings from self-employment, which includes earnings derived by an individual from a trade or business, less all business deductions allowed for income tax purposes.
The self-employment tax of All net earnings without limit from self-employment, however, are subject to the Medicare portion of the self-employment tax. You are not exempt from the self-employment tax if you are receiving Social Security benefits, are fully insured under Social Security, or are not otherwise required to file an income tax return.
Nor are you exempt on account of age. If income from timber operations is considered as received in the course of a trade or business, it may be subject to the selfemployment tax, even if the timber transactions are infrequent and the taxpayer is primarily engaged in some other business or profession. For example, a farmer whose property includes a tract of timber, or a person employed in the city who owns forest land outside the city, who occasionally cuts timber for firewood and sells it may be liable for self-employment tax on the income received.
If you are a sole proprietor of a trade or business and your spouse works for you, he or she may be your employee. If so, you and your spouse should report the business income on a partnership return, IRS Form U. Return of Partnership Income. Qualified Joint Ventures. For tax years beginning after December 31, , spouses who join together to conduct a qualified joint venture and who file a joint Federal tax return can elect to be treated as two sole proprietorships rather than a partnership for Federal income tax purposes.
If the spouses make the election, then all items of income, gain, loss, deduction, and credit are divided between them according their interests in the venture; each files his or her own business and self-employment tax forms; and each receives individual credit for paying Social Security and Medicare taxes.
The following timber-related items are not included in computing net earnings from self-employment:. Christmas Tree Growers. Growers of Christmas trees are subject to the rules applicable to timber producers in general. The self-employment tax applies to ordinary income received from the sale of the trees. Gains from the sale of Christmas trees, however, may qualify as capital gains as discussed in chapter 5 and therefore not be subject to the self-employment tax. Other Forest Products. The sale of forest products other than standing timber generally produces ordinary income, as discussed in chapters 5 and Net receipts from these products, thus, are included in self-employment income.
Cost-Sharing Payments. Net payments received under Federal cost-sharing programs, as well as those received under certain State cost-sharing programs, are included in self-employment income if the activity is considered a business, unless the payments meet the requirements under IRC section to be excluded from reportable income for Federal income tax purposes, and the taxpayer makes a specific election to exclude them.
Conservation Reserve Program Rental Payments. CRP annual rental payments, however, are subject to the self-employment tax, whether the recipient qualifies or does not qualify as a material participant in their farm operation. If you work as an employee and earn wages or salary subject to withholding that equals or exceeds the maximum amount subject to the Social Security portion of the self-employment tax, and also have income from a trade or business, you do not pay Social Security tax on your earnings from the trade or business.
If you earn wages subject to withholding that total less than the maximum amount, however, and also have income from timber operations subject to the self-employment tax, the net timber income will be taxed to the extent of the difference between your wages and the maximum amount. In addition, all self-employment income is subject to the Medicare tax.
For example, certain public employees and some school teachers do not pay Social Security tax. You also should be able to make this determination from the annual report you receive from the Social Security Administration. If you need to make additional contributions to obtain full benefits, you may prefer not to elect under IRC section a to treat the cutting of timber as a sale.
Such income would then be ordinary income and not a capital gain. Remember, however, that if you have made a section a election in a prior year you generally may not forgo the election in any following year without permission from the Commissioner of Internal Revenue. If you dispose of standing timber held primarily for sale to customers in the ordinary course of a trade or business, in general, the gain will be ordinary income subject to the self-employment tax unless you dispose of it in such a way that the provisions of IRC section b apply, as discussed in chapter 5.
Capital gains cannot be reported as self-employment income simply to receive Social Security credit. If you hire an individual to do work on your forest property, that person may be your employee. If so, as an employer you have several tax responsibilities.
Most employers must withhold, deposit, report, and pay the following employment taxes:. An IRS Form W Wage and Tax Statement, which shows wages paid and taxes withheld during the past year, must be prepared by the employer at the end of each year.
Copies are sent to the Social Security Administration and to the employee. You also should check with your State regarding any State income and unemployment tax requirements. An individual is an employee for Federal employment purposes if he or she has the status of an employee under the commonlaw rules applicable in determining an employer-employee relationship. In other words, an employee is subject to the will and control of the employer, not only as to what is to be done, but also as to how it is to be done.
Independent contractors are not subject to this right of control and direction. Therefore, it is irrelevant if a bona fide employee is called an independent contractor, a partner, or an agent. The IRS has developed a set of 20 factors to use as a guide in determining whether a worker is an employee or an independent contractor. Reviewing them can help ascertain whether sufficient control is present to establish an employer-employee relationship. The factors should be used with caution, however.
The degree of importance of each factor varies, depending on occupation and the factual context under which services are performed. The factors are grouped into three categories. Behavioral Control. Facts that show whether the person for whom the services are being performed has a right to direct and control how the worker does the task for which hired. These facts include, among others, the type and degree of the following:. Financial Control. These facts, among others, include the following:.
Type of Relationship. Facts that show the type of relationship between the two parties, including the following:. If you pay a worker for services rendered on your forest land, and you are not certain whether the payee is an employee, you can obtain an IRS ruling on the question. The return must be filed with the IRS by February 28 of the following year, with a copy to the payee by January 31 of that year. For the latest up-to-date ag webinars on all things agriculture, visit the Agriculture Webinar Portal.
Handbook No. Example Calculation of Gross Profit Percentage. Potential Liability for the AMT Your potential liability for the AMT depends on the structure of your timber activities, your other sources of income and losses, and the tax preference items that you claim. Treatment of Spouses If you are a sole proprietor of a trade or business and your spouse works for you, he or she may be your employee.
Excluded Income The following timber-related items are not included in computing net earnings from self-employment: Rental payments: Payments received for the use of real estate, and for personal property leased with real estate, if the recipient is not a real estate dealer and does not provide substantial services with respect to the rental activity.
Rental payments for leasing timberland for hunting generally are excluded unless the owner provides lodging, guiding, and other services. Gains that qualify for capital gain treatment: Gains from the sale or other disposal of standing timber generally qualify as capital gains if the timber is not held primarily for sale to customers in the ordinary course of a trade or business, or if it is disposed of under the provisions of IRC section b as discussed in chapter 5.
The profit on the sale of the logs or manufactured products, however, may be subject to the selfemployment tax. Other Considerations Christmas Tree Growers. Social Security and Medicare taxes both employer and employee portion. Federal unemployment tax FUTA. This tax is coordinated with any State unemployment tax paid. Employee Status Determination An individual is an employee for Federal employment purposes if he or she has the status of an employee under the commonlaw rules applicable in determining an employer-employee relationship.
The 20 Factor Test The IRS has developed a set of 20 factors to use as a guide in determining whether a worker is an employee or an independent contractor. These facts include, among others, the type and degree of the following: Instructions given to the worker: An employee generally is subject to instructions about when, where, and how to work. Even if no instructions are given, sufficient behavioral control may exist if the person doing the hiring has the right to control how the work is done.
Training given to the worker: An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods. These facts, among others, include the following: The extent to which the worker has unreimbursed business expenses: Independent contractors are more likely than employees to have unreimbursed business expenses. Fixed ongoing costs that are incurred regardless of whether work currently is being performed are especially important.
Employees also may incur unreimbursed expenses in connection with the services they perform, however. A significant investment is not necessarily required, however, to be termed an independent contractor. The extent to which the worker makes his or her services available to other businesses or individuals in the relevant market.
How the worker is paid: An employee generally is paid by the hour, week, or month.
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