Summary:
Features include 1) resupinate growth on hardwood, 2) an orange-red to brown-orange fruitbody (when young and wet violaceous red and in the herbarium ochraceous) that is smooth to tubercular, 3) margin that is distinctly bounded and when young may be whitish to yellowish and slightly fringed, 4) spores that are cylindric to elliptic, smooth, inamyloid, colorless, and in a spore print faintly pink, 5) cystidia of 2 types: thin-walled sulfocystidia and thick-walled encrusted metuloids, and 6) a monomitic hyphal system, the hyphae with clamp connections.

Microscopic:
SPORES 7.5-9.5 x 3.5-4.5 microns, cylindric to elliptic, smooth, inamyloid, colorless, spore deposit faintly pink; BASIDIA 4-spored, 40-50 x 5-6 microns, cylindric-clavate, with basal clamp connection; CYSTIDIA of two types: 1) gloeocystidia 100 microns and longer, 8-12 microns wide, sulfo-positive, "thin-walled, arising ascuslike out of the base", 2) lamprocystidia thick-walled, with fusiform, encrusted upper part 40-60 x 8-13 microns; HYPHAE monomitic, hyphae 3-4 microns wide and branched, thin-walled to thick-walled, septa with clamp connections, (Breitenbach), SPORES 8-12 x 3.5-5 microns, broadly cylindric - narrowly elliptic, smooth, thin-walled, light red in spore print; BASIDIA 4-spored, 35-45 x 5-7 microns, "narrowly clavate, often somewhat sinuously constricted, thin-walled", "smaller in old fruitbodies than in young ones", with basal clamp connection; CYSTIDIA of 2 types: 1) numerous thin-walled sulfocystidia with granular contents, "growing to long tubes with the thickening of the fruitbody, reaching a length of 200 microns or more and a width of 10-15 microns", 2) fewer encrusted metuloids, at first thin-walled and naked, "then covered with an outer layer of encrustation, the interior filled with a crystalline substance, leaving only a narrow central lumen", total size of encrusted part 30-60 x 7-15 microns; HYPHAE monomitic, 3-4 microns wide, thin-walled, with clamp connections, "densely united, richly branched in the thickening hymenium, basally often a thin subiculum of straight, parallel hyphae", (Eriksson)

Notes:
Peniophora incarnata has been found in BC, WA, OR, AB, MB, NF, NS, ON, AK, AL, CA, CO, DC, FL, GA, IA, IL, KS, KY, MA, MD, ME, MI, MO, ND, NH, NM, NY, OH, PA, SC, VT, WI, and WV, (Ginns). It has also been found in Europe including Switzerland, and Asia, (Breitenbach), and Scandinavia (Eriksson).