What are Logging Vehicles in Tax Form 2290? 

In IRS Form 2290, logging vehicles refer to highway motor vehicles that are used exclusively for transporting forest products, such as logs, from the forest to a mill or processing location. These vehicles are eligible for a reduced tax rate than regular heavy vehicles. 

What are the requirements to qualify as a logging vehicle? 

To qualify as a logging vehicle, you must meet both of the following conditions. They are 

1. Vehicles must be used only for the transportation of harvested forest products (like timber, logs, etc.). 
2. Vehicles must be registered as logging vehicles under state laws. 

If you meet the above conditions, you should mention that your vehicle is a “Logging Vehicle” on Form 2290. 

Note: If a vehicle does not meet both criteria, it must be taxed as a regular vehicle. 

Is there any tax benefit for logging vehicles? 

Yes, logging vehicles do receive a tax benefit when filing IRS Form 2290. These vehicles qualify for a reduced Heavy Vehicle Use Tax (HVUT) rate – specifically, a 25% concession compared to regular heavy vehicles. 

The table below shows the different vehicle categories along with their tax amounts for regular and logging vehicles. 

Note: You can download the above image in PDF format. 

How to File Form 2290 for Logging vehicles using TaxZerone? 

1. Sign in to TaxZerone 
   Sign in to your TaxZerone account to begin your HVUT 2290 filing. 

2. Access the Excise Tax Dashboard 
   • Go to the Excise Tax Form dashboard and click on the “Dashboard” button. 
   • Select the “Start New Return” 

3. Add Your Business Information 
   • New to TaxZerone? Select “Add New Business” and enter your business details to begin the filing process. 
   • Returning User? Choose “Select From Address Book” to autofill your saved business information. 
   • AutoMagic2290 (Recommended): Upload your prior year Schedule 1 and we will automatically carry forward the relevant data to save you time. 

Tip: Click here to watch the AutoMagic2290 video 

4. Enter Filing Details 
   Fill in the required information for your return:  
   • Vehicle details  
   • Tax period and First Used Month (FUM)  
   • Taxable vehicles (make sure to indicate if it’s a logging vehicle)  
   • Suspended and prior year suspended vehicles (if any)  
   • Credit vehicles (if any)  
   • IRS payment details 

5. Add Additional Services (if needed) 
   Choose any additional services if needed and provide your card details. 

6. Transmit to the IRS 
   Review your Form 2290 return and securely transmit it to the IRS.