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Step 5: Filling out and Submitting the Cutting Report

MFL and FCL Harvesting

Approximate time to complete step #5: One day.

Filling out the cutting report

Within 30 days of the harvest completion, you will need to fill out and submit your cutting report and send to the local DNR Tax Law Forestry Specialist. The cutting report lists the specific information about the number and/or volume of trees that were harvested. You may find it helpful to request assistance from a forester or logger in completing the cutting report.

The Tax Law Forestry Specialist should have returned your original cutting notice and report form to you and/or your representative after the cutting notice portion was submitted prior to the harvest. This form should be used to complete page two, which is the cutting report.

The cutting report must include the following information:

  • Tree species
  • Timber product
  • Volume harvested
    • Log products are reported in board feet (i.e. 3,000 board feet)
    • Other products are reported in whole cords or tons (i.e. 55)
    • Christmas trees are reported in number of trees cut (i.e. 50)
  • Landowner(s) or Authorized Representatives signature(s)
  • Confirmation that the practice was completed as described on the form and cut volumes are accurately reported

Submitting the cutting report

The Managed Forest Law (MFL) and Forest Crop Law (FCL) require that only the landowner has the ultimate responsibility for submitting the cutting report. Within 30 days after cutting is complete, a cutting report must be submitted to the DNR Tax Law Forestry Specialist for approval.

DNR Tax Law Forestry Specialist Review

Once the cutting report has been submitted, the DNR Tax Law Forestry Specialist will review it to determine if it can be approved. As part of their review, the DNR Tax Law Forestry Specialist may:

  • inspect the harvest area to verify that the cutting was conducted according to the landowner’s management plan and consistent with sound forestry practices;
  • if the property is part of the MFL Certified Group, ensure the harvest conforms with forest certification standards;
  • inspect the harvest area to ensure BMPs for water quality were implemented correctly; and

The DNR Tax Law Forestry Specialist will then approve the cutting report. If the DNR Tax Law Forestry Specialist determines that additional work is needed to fulfill what was prescribed in the cutting notice, they will prescribe additional steps to be completed before approval.

Once the cutting report is approved, the DNR Tax Law Forestry Specialist will update the landowner’s management plan, including verifying or modifying the next harvest date.


There can be consequences to landowners for the items listed below. The consequence can include citations or withdrawal from the MFL or FCL program with a withdrawal tax and fee assessed to the landowner. The DNR Tax Law Forestry Specialist's main goal is to keep landowners in compliance with the MFL and FCL programs and to avoid these situations. For additional information, please contact the DNR Tax Law Forestry Specialist.

  • Failure to submit the cutting report.
  • Submitting a cutting report with false information on it.
  • Harvesting in a manner inconsistent with sound forestry or the landowner's management plan.
  • If your property is participating in the MFL Certified group, you are required to report any pesticide use.

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