Fuscoporia formosana is distinguished by the effused-reflexed to pileate basidiomes, the abundant straight setae measuring 5–6 x 24–30 µm and the hyaline to yellowish broadly ellipsoid basidiospores measuring 1.8–2.5 x 3.5–4 µm. Fuscoporia formosana is morphologically similar to I. iodinus (Mont.) G. Cunn., I. tabacinus (Mont.) P. Karst. and I. nodulosus (Fr.) P. Karst. However, I. iodinus has small hyaline basidiospores 1.5–2 x 2.5–3 µm ; I. tabacinus has thin basidiomes, small pore size with 8–9 mm-¹ and small hyaline basidiospores 1.5–2 x 2.5–3 µm ; I. nodulosus has hoof-shaped to triquetrous basidiomes, larger setae 6–12 x 15–40 µm, and ellipsoid to subglobose basidiospores 3.5–4 x 4.5–5 µm. Fuscoporia formosana is relatively simple in its cultural characteristics. It has only generative hyphae but no other specialized hyphae and structures. The species is also very similar to F. scruposa, with a difficult morphological distinction between them (Chang & Chou 1998, Wagner & Fischer 2002).

The GBIF does not present reports for this species, however, due to its strong morphological similarity with Fuscoporia gilva complex, it is very likely that specimens are wrongly identified.

Although there are no records in GBIF, the type species is from Taiwan. For Brazil, six specimens are registered in GenBank and SpeciesLink.

In Brazil, the species is found in Atlantic Forest and Cerrado.

In Brazil, the Atlantic Forest and Cerrado are already hotspots.

Some of the records in Brazil are in unprotected areas.

Other areas should be studied in order to assess the distribution of this species and also molecular analysis of similar species.

None.