On July 28, 2016, at 1907 central daylight time, a Piper PA 28R-200, N94JR, was substantially damaged during a forced landing in Panama City, Florida. The flight instructor was not injured, and the pilot receiving instruction sustained minor injuries. Visual meteorological conditions prevailed, and no flight plan was filed for the instructional flight, which was conducted under the provisions of 14 Code of Federal Regulations Part 91. The flight departed Enterprise Municipal Airport (EDN), Enterprise, Alabama, about 1830, and was destined for Northwest Florida Beaches International Airport (ECP), Panama City, Florida.During an interview with a Federal Aviation Administration inspector, the flight instructor stated that the purpose of the flight was to conduct a training session for the pilot receiving instruction, who was pursuing an instrument rating. While preparing for landing at ECP, at an altitude of 3,500 feet mean sea level (msl), the pilot reduced engine power to slow the airplane during the descent. He subsequently attempted to add power and level off; however, the engine was unresponsive and then lost all power. The flight instructor took control of the airplane and performed the engine failure checklist, but was unsuccessful in his attempts to restart the engine. He contacted the air traffic control tower and advised that they were unable to glide to the airport, and performed a forced landing in a wooded area about 3 miles north of ECP. Examination of the accident scene by an FAA inspector revealed that the airplane came to rest upright on the floor of a pine forest. The engine and forward section of the airplane were displaced upward and aft, and the propeller blades were undamaged. The right wing exhibited leading edge damage, had separated from the fuselage at the root, and was displaced up and aft. The right fuel tank was breached and was devoid of fuel. The left wing sustained leading edge damage and remained attached, and was nearly full of fuel. The empennage remained attached and was undamaged. The landing gear was found extended. The airplane was examined again at a salvage facility by an FAA inspector. The inspector used water-detection-paste on a 10-gallon fuel sample drained from the left fuel tank and the fuel was absent of water. The engine crankshaft was rotated by hand at the propeller, and exhibited thumb compression on all four cylinders. Spark was detected at the spark plug leads from the left magneto (which had an impulse coupling) on cylinder Nos. 1, 3 and 4, as the propeller was rotated by hand. Spark could not be detected using this method at the lead for cylinder No. 2, or from any leads from the right magneto, possibly due to insufficient propeller rpm when rotated by hand. The fuel lines leading to the fuel flow gauges, the fuel servo and the fuel distribution manifold were wet with fuel when opened, but did not contain a measurable amount of fuel. The gascolator contained a small amount of fuel and was unobstructed. The fuel pump was connected to an external power source, and produced suction and pressure at the inlet and outlet, respectively. The four-seat, low-wing, retractable tricycle-gear airplane was manufactured in 1969 and powered by a Lycoming IO-360, 200-hp engine. Review of maintenance records by an FAA inspector revealed that the airplane's most recent annual inspection was completed on April 11, 2016, at which time the engine had accrued a total of 4,008 hours, with 106 hours since overhaul. The airplane flew about 21 hours since that inspection.