The pilot reported that when he departed, about 50 minutes before the accident, the wind was “light out of the north, northwest." As he continued the flight, the wind became variable southwest to northeast. Once he reached his destination, an off-airport snow-covered site, landing the wheel/ski-equipped airplane required a correction for a right quartering headwind that was gusting 20 to 25 knots. During the approach, about 20 to 25 feet above the site, the wind shifted to a tailwind. The airplane landed hard in a three-point attitude. A postaccident inspection of the airplane revealed structural damage to the empennage. There were no reported preaccident malfunctions or failures with the airplane that would have precluded normal operation. The airplane landed hard in a three point attitude.