IRS Form 2290 for Commercial Vehicle Vs Logging vehicle

Did you purchase a heavy vehicle weighing more than 55,000 pounds? Are you operating a business to transport timber or forest goods? Then your vehicle is considered a logging vehicle. Moreover, the Heavy Vehicle Use Tax is low when compared to commercial vehicles.

Getting confused? Don’t worry! We will let you know about IRS 2290 Tax Form for commercial vehicles and logging vehicles. You’ll also get to know how the taxes are calculated, how to file the form, and when the taxes are due to the IRS.

irs form 2290 for commercial vehicle

What is a 2290 Commercial Vehicle?

2290 commercial vehicles are trucks used to haul any type of goods except forest-related products. This means any highway motor vehicle weighing 55,000 lbs and travels more than 5,000 miles on public roads are commercial vehicles. This includes trucks, tractors, busses etc. For instance, if you have purchased a truck with a gross weight of 65,000 pounds. Then the truck is considered a taxable vehicle and commercial vehicle as it is used for transportation activities. Thus, the truck tax is imposed according to the taxable gross weight of the vehicle.

When does your 2290 vehicle qualify as a logging vehicle?

If your vehicle fits in the below criteria, then consider it is as a logging vehicle:

  • The vehicles exclusively used to transport harvested products such as timber etc throughout the tax year.
  • Transports harvested materials to and from forested sites using public highways within the United States.
  • If you register the highway motor vehicle to specifically use for transporting harvested forest products under the state law.

Furthermore, if you file Form 2290 under a logging vehicle, then you should use the vehicle to transport harvested forest materials only.

Why do you need to specify your vehicle category on Form 2290?

According to the IRS, every trucker must identify the heavy vehicle before filing IRS Form 2290. Because, the Heavy Vehicle Use Taxes differ for commercial, logging, and suspended vehicles. For commercial vehicles, 2290 taxes are calculated based on the taxable gross weight and mileage limit. On the other hand, there is no HVUT imposed for suspended vehicles. Moreover, logging vehicles are taxed at 25% lower rate than actual highway tax.

For example, if the taxable gross weight of the vehicle is 75,000 lbs and using it as a commercial vehicle, then you need to pay $550 for using public roads. If you’re using the vehicle to haul only forest-related goods, then the total tax amount will be $412.5.

How to file 2290 Tax Form for logging and commercial vehicles?

2290 filing process for a logging vehicle or a commercial vehicle looks similar. The only difference is the process of calculating 2290 taxes. Follow the below instruction to file Form 2290:

  • Log in/create an e-file account with an IRS authorized 2290 e-file provider.
  • New users must provide the business details like business name, address, and Employer Identification Number. Ensure to provide the business information that matches the information on EIN. Already existing filers can select the business or add new business details.
    If you have a third-party designee, provide your name, phone number, and PIN. Select “No” if you don’t have a third-party designee.
  • Select the number of vehicles you’re going to file a tax return for a tax period i.e., single truck or multiple trucks. You can use the bulk upload feature when you’re filing HVUT returns for a fleet.
  • Choose the tax period you’re filing, FUM of the vehicle, and make sure to provide information whether it is your final return.
  • Check the vehicle you’re filing i.e., logging or commercial. Then provide the gross weight, VIN, and the tax amount. You can use the HVUT calculator to calculate taxes accurately.
  • Be sure to review the information you have to provide before transmitting it to the IRS.
  • Finally, select the mode of HVUT payment i.e., EFTPS, EFW, credit/debit card, check, or money order.
  • Make the payment to the IRS within the deadline.

Does 2290 due date differ for logging and commercial vehicle?

No, the due date doesn’t differ for commercial vehicles and logging vehicles. Like other vehicles, if you purchased a new vehicle and transporting forest goods, you need to efile 2290 Form on the last date of the following of FUM. For already existing vehicles, the taxes are due to the IRS annually by August 31st every calendar year. Suppose, if the due date falls on Saturday, Sunday, or legal holiday, truckers are required to file IRS Form 2290 and pay 2290 taxes by the next business day.

For instance, if you have purchased the vehicle in the month of June and started using it to transport harvested goods to and from forest sites. Then file Form 2290 under the logging vehicle category by Jul 31st.

Form 2290 Filing is the best 2290 e-file provider which provides 100% US-based customer support to resolve the queries 24*7. Create an account for free and file multiple VIN at once for a tax period using our bulk upload feature.


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