Key Points for Filing Form 2290 for Logging Vehicles
Logging vehicles are exclusively used for the transportation of lumber and other forestry goods to and from a forest site. Logging vehicles are taxed at a lower rate as opposed to other heavy vehicles, so it helps to know if your vehicle falls in the logging vehicle category.
TABLE OF CONTENTS
1. Define Logging Vehicle2. Is your Vehicle Eligible as a Logging Vehicle3. What are Harvested Products?4. Indicating Logging Vehicle in Form 22905. Reasons to Declare a Vehicle as a Logging Vehicle6. Is Filing Form 2290 Compulsory for Logging Vehicles?7. Steps to File Form 22908. Estimated Tax on Logging Vehicles9. Gross Weight Category10. Deadline to File HVUT Return for Logging Vehicles11. Logging Vehicle Vs Agricultural Vehicle
Does your Vehicle Qualify as a Logging Vehicle?
Your vehicle will qualify as a logging vehicle if it fits the below criteria:
- Your vehicle is exclusively used to transport harvested products from the forest during the tax period
- Your vehicle is used to transport the products to and from a forested site
- You have a registered highway motor vehicle which is being used to transport harvested forest products under the state law in which your vehicle is registered
On the whole, a vehicle should be registered as a logging vehicle and also it has to be used for transporting the harvested forest materials only.
What is ‘Harvested Material’?
Products harvested from the forested site are called ‘Harvested material. It may include timber that has been processed for commercial use by sawing into lumber, chipping, or other milling operations if the processing occurs before transportation from the forested site.
If you use your vehicle to transport such harvested materials, you need to check the box “Used for Logging” when filing your form 2290 so that you can apply for a lower tax rate.
How to Indicate that your Vehicle is a Logging Vehicle?
If you are filing your form 2290 online through eForm2290.com, you will be prompted whether you are filing for a logging vehicle. You need to check the “yes” box to indicate that your vehicle is a logging vehicle.
Why do you need to specify a vehicle as a logging vehicle?
You need to declare to the IRS(1) that you possess a logging vehicle. Moreover, logging vehicles need to pay less tax compared to other heavy vehicles. Therefore, it is important to indicate that you are filing tax for a logging vehicle.
Should you file Form 2290 for your Logging Vehicle?
Yes, logging vehicles are required to file IRS Form 2290 and pay the Heavy Highway Vehicle Use Tax just like other heavy vehicles. The only difference is that logging vehicles have low tax rates.
How To File 2290 Form For Logging Vehicles?
Anyone who owns a heavy vehicle in the United Nations of America is supposed to file form 2290 before the due date. You should file your 2290 form if you fulfill the below criteria:
- Log in to your eForm2290.com account using your registered email address and password.
- Enter your business name and address, EIN, ZIP code, city, state and country along with the number of employees.
- Enter the name, title and phone number of the signing authority along with the pin number.
- If a third party designee is involved select ‘yes’ and enter his/her name, phone number and PIN number. If you don’t have a third party designee, select ‘No’.
- Choose the number of vehicles you are filing tax for (single truck or multiple trucks)
- Select your business or add a new business.
- Specify the tax period, first used month and indicate whether it is your final return.
- Check the logging vehicle box to indicate that you are filing for a logging vehicle. Enter the vehicle type, VIN, gross weight, and tax amount.
- Review the filing information once again before submission. Ensure that you did not make mistakes on your form.
- Select the mode of payment (EFW, EFTPS, Debit/ Credit Card, check/ money order) and make the payment
Note: logging vehicles are required to file form 2290 online and pay the Heavy Highway Vehicle Use Tax just like other heavy vehicles. The only difference is that logging vehicles have low tax rates.
How much tax should a Logging Vehicle pay?
Logging vehicles are taxed at reduced rates. The tax amount for heavy highway vehicles starts at $100. For logging vehicles, the amount is reduced to $75. The tax amount will increase depending on the gross weight of your logging vehicle.
Taxable Gross Weight Category For Logging Vehicles:
The below table contains the vehicle category and the IRS tax amount that you need to pay. The tax amount depends on the “First Used” month (FUM) of your logging vehicle. In the below case, the FUM is July.
You can also use our hvut tax calculator tool to find out the exact tax amount that you need to pay. All you need to do is enter the “first used month”, gross weight, and the vehicle category.
Category | Taxable Gross Weight (lbs) | IRS Form 2290 tax amount |
A | 55,000 | $75.00 |
B | 55,001 - 56,000 | $91.50 |
C | 56,001 - 57,000 | $108.00 |
D | 57,001 - 58,000 | $124.50 |
E | 58,001 - 59,000 | $141.00 |
F | 59,001 - 60,000 | $157.50 |
G | 60,001 - 61,000 | $174.00 |
H | 61,001 - 62,000 | $190.50 |
I | 62,001 - 63,000 | $207.00 |
J | 63,001 - 64,000 | $223.50 |
K | 64,001 - 65,000 | $240.00 |
L | 65,001 - 66,000 | $256.50 |
M | 66,001 - 67,000 | $273.00 |
N | 67,001 - 68,000 | $289.50 |
O | 68,001 - 69,000 | $306.00 |
P | 69,001 - 70,000 | $322.50 |
Q | 70,001 - 71,000 | $339.00 |
R | 71,001 - 72,000 | $355.50 |
S | 72,001 - 73,000 | $372.00 |
T | 73,001 - 74,000 | $388.50 |
U | 74,001 - 75,000 | $405.00 |
V | Over 75,000 | $412.50 |
What is The Due Date For Filing Form 2290 For Logging Vehicles?
Like other heavy vehicles, you need to file Form 2290 on the last day of the month following the “first used” month. The due date for filing your form 2290 is August 31st of each year. If the due date falls on a weekend or a legal holiday, you need to file your form by the next business day.
For example, if you used your logging vehicle on a public highway in April for the first time, your Form 2290 will be due by May 31.
Difference between Logging Vehicle and Agricultural Vehicle?
Logging vehicles | Agricultural vehicles |
Logging vehicles are used to transport harvested products from forested sites, such as timber. | Agricultural vehicles are used for agricultural activities such as harvesting and transporting agricultural goods such as crops, feed, seed, poultry, and more. |
The mileage limit for logging vehicles is 5,000 miles. | Agricultural vehicles have a maximum mileage limit of 7,500 miles per year. |
Final Thoughts
Although logging vehicles get tax reductions, the filing process remains the same. Choose a competent IRS approved e-filing provider such as eFom2290.com to file your taxes online. If you’re still confused about the filing formalities, our customer support team is just a phone call away. File today with eForm2290.com to enjoy carefree drives.
