The Carbon Calculation Tool 2007, CCT2007.exe, is a computer application that reads publicly available forest inventory data collected by the USDA Forest Service's Forest Inventory and Analysis Program (FIA) and generates state-level annualized estimates of carbon stocks on forest land based on FORCARB2 estimators. Estimates can be recalculated as new inventory data become available. The input set of FIA data files available on the Internet (as well as some older inventory files used to fill in gaps) are summarized by the application, converted to carbon stocks, and saved as part of a state or substate level "survey summary" file. This is used to produce state-level and national tables with annualized carbon stocks and flux (or net stock change) beginning with the year 1990. This user's guide includes instructions for use, example data sets, and a discussion of methods and assumptions.