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What Is A Logging Vehicle For IRS Form 2290?

When you file your IRS Form 2290, you will come across the word “Logging Vehicle”. So what is logging vehicle? Few tax filers confuse it with the vehicle that logs (track) fuel or mileage. But that is incorrect. A logging vehicle is used to transport the forestry goods and trees to and from the harvest location.Truck Transfer

Logging Vehicle for IRS Form 2290

A vehicle is considered as a logging vehicle under the following cases:

  1. When a vehicle is specially used to transport the harvested products from the forest during a certain period or
  2. When a vehicle is used to transport the products to and from within the forest or
  3. If the vehicle is registered as a highway motor vehicle and it is used to transport the harvested forest products under the law of the state in which the vehicle is registered then it is termed as a logging vehicle.

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. But from IRS perspective, what is a harvested material?

According to the guidelines of the  IRS, harvested materials from the forest may include any raw timber taken from a forest OR any timber that has been processed on the forested site for commercial processes, meaning the timber has already been sawed into lumber, chipped, or milled in some way.

When your vehicle suits the above-said guidelines of the IRS, then make sure that you mention your vehicle as logging vehicle while e-filing your IRS 2290 form.

How to specify that your vehicle is a logging vehicle?

A license plate or a special tag mentioning the vehicle as a vehicle that is used for transporting the harvested products is not necessary for a vehicle to be considered as a logging vehicle. In order to mention that your vehicle is a logging vehicle, you need to specify the same during filing the Form 2290. While e-filing Form 2290, you will be prompted whether you are filing for a logging vehicle? In that case select “yes” and if not select “no”. This is how you can specify your vehicle as a logging vehicle for IRS Form 2290.

Why do you need to specify a vehicle as a logging vehicle?

You are required to mention your vehicle as a logging vehicle when it transports woods or other harvested products from the forest. In addition to that, when you mention that your vehicle as a logging vehicle, you also get a reduced tax. So why need to pay extra tax if you use a logging vehicle.


Still, you have questions related to logging vehicles or about e-filing IRS 2290 form? Just you are a call away from our customer support team. Call us at 703 229 0326 or email us at support@tax2efile.com.

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