Form 2290: Logging

Tisha Morris

Logging can mean multiple things, from keeping a book log in a truck or an office, to logging trees.

But what exactly does it mean when it is asked in the 2290 Heavy Vehicle Usage Tax Form? Should you select yes or no?

When you are adding a vehicle, whether it is taxable or tax suspended, you will see an option that says ‘Logging’. You will have to choose either yes or no. Below we will explain what logging is in the 2290 form to better help you decide which option is best for you.

Logging in the 2290 form means the following: A vehicle is considered a logging vehicle if it is used to transport tree products, such as logs or wood chips, to and from the forest. The IRS instructions for the 2290 form, has a more detailed list of instructions for what a logging vehicle is. https://www.irs.gov/pub/irs-prior/i2290--2017.pdf

A vehicle qualifies as a logging vehicle if: It is used exclusively for the transportation of products harvested from the forested site, or it exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations); and It is registered (under the laws of the state or states in which the vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products. 

A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if the vehicle is so registered under a state statute or legally valid regulations. 

In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required. Products harvested from the forested site 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.

So, if the vehicle is not used for the purposes listed above, then your response to this section of the 2290 will be ‘no’. If it is, you will select ‘yes’.

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