35 Miss. Code R. § 3-05-09-104
Since the RTC may be carried forward and claimed until such time as 100% of the credit is utilized, the taxpayer must maintain appropriate records to substantiate the amount of the credit earned, by year, up to the maximum lifetime $10,000 credit; copies of the reforestation prescription(s) or plan(s); copies of the RTC forms containing the signature of the forester certifying the completion of the prescription or plan; and copies of all RTC forms filed so that the utilization of the credit against tax liability can be verified. When claiming RTC carried over from an earlier year or years, a copy of the RTC form containing the original certification of a qualified forester for the tax year in which the RTC was earned should be attached to the RTC form filed for the current year. Recordkeeping is extremely important since failure to adequately document the credit may result in the disallowance of the credit claimed.
35 Miss. Code. R. § 3-05-09-104