"Public Harvester Forest Excise Tax Return" - Washington

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Public Harvester Forest Excise Tax Return is a legal document that was released by the Washington State Department of Revenue - a government authority operating within Washington.

Form Details:

  • Released on December 13, 2021;
  • The latest edition currently provided by the Washington State Department of Revenue;
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State of Washington
Department of Revenue
Forest Tax Program
PO Box 47472, Olympia WA 98504-7472
1-800-548-8829, Fax (360)-705-6174
On-line at www.foresttax.dor.wa.gov
FOREST EXCISE TAX RETURN
Quarter
Year
Tax Registration Number: ___________________________________
Name: __________________________________________________
Street Address: ___________________________________________
City, State, Zip: ____________________________________________
Make any address changes above. If permit ownership has changed, attach transfer information.
NO HARVEST THIS QUARTER. Check this box, sign your name at the bottom and
ALL HARVESTING IS COMPLETED. Check this box. You will
mail in page 1. Or go online to dor.wa.gov. Or call 1-800-547-9815 after the end of
no longer receive a return.
the quarter.
SUMMARY TOTAL FROM DETAIL PAGE(S)
Check to
Check
Check
Stump-
Delete
if No
Detail
County
Contract/Permit
to
Approved
Amount of
Total Taxable
Contract/
Land
Rge
age
Haul
Harvest
Delete
Page
Name/
Number &
Sec.
Twn
EARR
EARR
Permit
on this
Type
E or W
Value
Zone
Stumpage Value
Sec.
#
Number
Name
Credit
Credit
*
Sec.
Area
(  )
(  )
(  )
* See Instructions for Closure
Grand Total Taxable
$
Stumpage Value
Tax Due = Grand Total
$
Stumpage Value Times
x
Signature
Current Rate 0.05
(Do Not Round)
$
Less EARR Credit
Print Name
-
$
Subtotal
Daytime Phone
Date
$
Penalty
+
(Do Not Round)
Email Address
Total Amount Due
$
Make Check Payable To: Department of Revenue
If subtotal for the quarter is less than $50, send completed
return without a payment.
See Reporting Instructions on Page 4
Page 1
Internet/Fax
(12/13/21)
State of Washington
Department of Revenue
Forest Tax Program
PO Box 47472, Olympia WA 98504-7472
1-800-548-8829, Fax (360)-705-6174
On-line at www.foresttax.dor.wa.gov
FOREST EXCISE TAX RETURN
Quarter
Year
Tax Registration Number: ___________________________________
Name: __________________________________________________
Street Address: ___________________________________________
City, State, Zip: ____________________________________________
Make any address changes above. If permit ownership has changed, attach transfer information.
NO HARVEST THIS QUARTER. Check this box, sign your name at the bottom and
ALL HARVESTING IS COMPLETED. Check this box. You will
mail in page 1. Or go online to dor.wa.gov. Or call 1-800-547-9815 after the end of
no longer receive a return.
the quarter.
SUMMARY TOTAL FROM DETAIL PAGE(S)
Check to
Check
Check
Stump-
Delete
if No
Detail
County
Contract/Permit
to
Approved
Amount of
Total Taxable
Contract/
Land
Rge
age
Haul
Harvest
Delete
Page
Name/
Number &
Sec.
Twn
EARR
EARR
Permit
on this
Type
E or W
Value
Zone
Stumpage Value
Sec.
#
Number
Name
Credit
Credit
*
Sec.
Area
(  )
(  )
(  )
* See Instructions for Closure
Grand Total Taxable
$
Stumpage Value
Tax Due = Grand Total
$
Stumpage Value Times
x
Signature
Current Rate 0.05
(Do Not Round)
$
Less EARR Credit
Print Name
-
$
Subtotal
Daytime Phone
Date
$
Penalty
+
(Do Not Round)
Email Address
Total Amount Due
$
Make Check Payable To: Department of Revenue
If subtotal for the quarter is less than $50, send completed
return without a payment.
See Reporting Instructions on Page 4
Page 1
Internet/Fax
(12/13/21)
INSTRUCTIONS FOR PAGE 3 (Detail)
Quarter/Year – Enter the quarter and year being reported.
Line A – Total Timber Charges: Enter the total of all timber
charges (include cull charges and per acre material; do not
Detail Page – Enter the page number on each Detail page.
include Access Road Revolving Fund (ARRF) or associated
Block 1 – Your Account ID is the 9-digit assigned by the
charges).
Department of Revenue. If you do not have a number or are
unsure call (360)-534-1324.
Line B – Road Costs: (DNR/non-Federal Sales) the taxable
values are the actual costs incurred by the purchaser.
Block 2 – Timber owner’s name.
Include all considerations that have value lasting beyond the
Block 3 – Check appropriate landowner box.
timber sale such as gates, rock stockpiling, roads, or similar
Block 4 through 9 – Transfer the information from page 1.
improvements. Costs for abandoned roads that existed
Block 10 – Enter number of acres harvested this quarter
before the sale are taxable if required by the selling agency
(rounded to the nearest acre).
(WAC 222-24-052(3). Temporary road costs are not taxable.
Block 11 – If harvesting is completed in this quarter and
Line C – Specified Road Costs: Specified road costs are
initial deposit has been reported, check yes; if not, check no.
other considerations (taxable) that apply only to USFS
Block 12 – If the contract/permit has been approved for the
sales and projects. Tax is due in the quarter when the
EARR Credit as shown on page 1, check yes; if not, check
costs are incurred and the taxable value is the amount
no.
reported in the USFS statement for specified roads. The
taxable value may need to be adjusted to reflect
Block 13 – Enter the species and volume harvested. Round
information provided in later USFS reports.
to nearest thousand board feet (MBF).
Line D – Quarterly Escalation: Quarterly escalation applies
Douglas Fir
DF
Other Hardwoods
OH
only to USFS sales. Enter the adjustment to the timber
Western Hemlock
Ponderosa Pine
(includes all other
WH
charges as shown on the quarterly escalation statement.
PP
(includes White Pine)
conifer not listed)
Line E – **Other Adjustments: Enter any other
Chipwood
CHW
Small Logs
SML
adjustments needed. Examples: Deductions for falling,
Western Redcedar
RC
Red Cedar Poles
RCL
bucking, and hauling when decked log or contract log sales
Red Alder
RA
Douglas Fir Poles
DFL
are purchased, or when additional timber is added to a sale.
Write an explanation of adjustments on the lines at the
bottom of page 3.
To convert tons to thousand board feet (MBF) below.
Line F – Total Taxable Stumpage Value: Add lines A
SVA 1 through SVA 5
through E; this is your Total Taxable Stumpage Value.
Conifer - Chipwood (Pulp)
Transfer this amount to page 1 in the column that matches
Divide by 9.0
the correct contract/permit number.
Conifer Sawlog
Line G – EARR Credit: If the EARR credit is allowed for this
Divide by 8.0
contract/permit, multiply the Total Taxable Stumpage Value
Hardwood Sawlog or Chipwood
by 0.008, this is the amount of the EARR credit. Transfer this
Divide by 8.5
amount to the EARR column on page 1 that matches the
correct contract/permit number.
SVA 6
Conifer
Note: Timber harvesting is considered a business activity
Divide by 6.5
under Washington law. Those harvesting timber may also be
subject to Business & Occupation (B&O) tax for extracting
Block 14 – Total Taxable Stumpage Value: The Total
timber. A small harvester is allowed an annual $100,000
Taxable Stumpage Value is the purchase price in cash or other
deduction on the B&O tax. For more information, call our toll
consideration for all timber sold by competitive bidding.
Information for Block 14 is available from the selling agency.
free number 1-800-548-8829.
*Non – Competitive Sale: If you harvest 2 million board feet
or more in a calendar year, you must report using the
Standard Detail Page and Stumpage Value Tables. However,
the pre-printed Public Summary Page(s) must still be used.
Internet/Fax
(12/13/21)
Page 2
Quarter
Year
Forest Excise Tax Return
Public Detail
Detail Page #
Instructions on page 2
•
Each contract/permit number must have a separate detail page. Page 1 may not list all your contract/permit numbers;
however, you must report all active permits. Additional Detail pages can be downloaded from our website at
www.foresttax.dor.wa.gov.
Non-competitive sales; see detail page instructions.*
•
1. Tax Registration Account Number
2. Timber Owner
3. Landowner
Forest Service
DNR
Other
Land Type
4. County Name/Number
5. Contract/Permit Number
6. Sec.
Twn
Rge
East
7. Stumpage
8. Haul Zone
Value Area
West
9. Sale Name
10. Number of acres harvested this
11. Is harvest completed for this sale (with
12. Has DNR approved the EARR Credit?
quarter
initial deposit reported)?
Yes
No
Yes
No
Refer to page 1.
If yes, check Delete Contract/Permit on page 1.
14. Total Taxable Stumpage Value
Species Code
Volume Harvested
13.
(from page 2)
(round to the
nearest MBF)
A.
Total Timber Charges (This Quarter)
$
B.
Permanent (taxable) Road Costs and
$
other considerations (DNR)
C.
Specified Road Costs (USFS)
$
D.
Quarterly Escalation (USFS)
$
E.
Other Adjustments **
$
F.
Total Taxable Stumpage Value
$
G.
EARR Credit - If block 12 is yes,
multiply Total Taxable Stumpage Value
$
(block F) by 0.008. This is the EARR
credit amount.
Transfer totals from lines F and G to page 1.
Contract Type:
Lump Sum/Cash
Scale
TOTAL
Decked Logs/Sort Sale
Direct Sale
** Explanation of Other Adjustments (Block 14, Line E)
Page 3
Internet/Fax
(12/13/21)
INSTRUCTIONS FOR PAGE 1 (Summary)
Page 1 of the Forest Excise Tax Return is the Summary page. A Detail page (page 3) or several Detail pages will
need to be filled out before completing page 1. Detail page instructions are on page 2.
Errors and Omissions – If there are errors or omissions
Calculations:
in the pre-printed information on page 1, cross out the
Grand Total Taxable Stumpage Value – Add the
•
errors. Enter correct information.
Total Taxable Stumpage Value column. Enter the
No Harvest This Quarter – If you did not harvest timber
amount in the Grand Total Taxable Stumpage Value
this quarter, you can:
block at the bottom of page 1.
Tax Due – Multiply the Grand Total Taxable
•
Check the box on Summary Page
•
Stumpage Value amount by the current rate (0.05)
Go online to dor.wa.gov
•
and enter the tax due in this block.
•
Call our automated line (360)-705-1324, available
EARR Credit – Add all amounts from the EARR
•
24 hours a day 7 days a week
Credit column on page 1. Enter this amount in the
Or call (360)-534-1324 during normal business
•
Less EARR Credit block.
hours
.
Subtotal – Subtract the EARR Credit from the Tax
•
All Harvesting is Completed – If harvesting is completed
Due. Enter this amount in the Subtotal block.
on all contract/permit numbers and you do not need to
Penalty – Return must be postmarked by the due
•
receive future returns, check this box.
date to avoid penalties.
Detail Page Number – You must fill out a separate detail
Penalty Calculation: Subtotal multiplied by
•
page for each contract/permit. Identify by numbering this
appropriate penalty rate.
column to the corresponding detail pages you complete
(upper right hand corner of detail page).
Penalty rates:
Check to Delete Contract/Permit – If harvesting is
9% penalty assessed after due date;
completed on all sections of this specific contract/permit
19% penalty assessed after the last day of the month
check this box.
following the due date;
CAUTION: A deleted contract/permit number indicates
29% penalty assessed after the last day of the second
harvest is completed for all sections under the
month following the due date.
contract/permit. It will no longer appear on your return.
Total Amount Due – Subtotal plus Penalty equals
•
Check to Delete Section – If harvest for this specific
Total Amount Due. Make check payable to
section is complete check this box.
Department of Revenue. (If the subtotal is less than
Check if No Harvest on this Section – If no harvest
$50, send completed return without payment.)
occurred on this specific section, check this box.
Signature and Telephone Number – Sign your name,
EARR Credit – Taxpayers are allowed a credit for timber
print your name. Enter your daytime telephone number
harvested under a Department of Natural Resources
with area code. Enter the date. Enter your email address
(DNR) approved contract/permit subject to Enhanced
(optional).
Aquatic Resource Requirements (EARR). Look for the
yes or no in the EARR credit column on page 1 to see if
you’re eligible.
For tax assistance or to request this document in an alternate format, please call 1-800-548-8829. Teletype (TTY) users may use the Washington Relay
Service by calling 711.
Page 4
Internet/Fax
(12/13/21)
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