Forest Excise Tax Return - Private Land - Small Harvester Page 4
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4INSTRUCTIONS FOR PAGE 1 (Summary)
Page 1 of the return is the Summary page. A Detail page (page 3) or several Detail pages will need to be filled out before
completing page 1.
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
amount in the Grand Total Taxable Stumpage
timber this quarter, check this box. Or call 1-800-548-
Value box at the bottom of page 1.
8829 during normal business hours. Or call our
Tax Due – Multiply the Grand Total Taxable
automated line 1-800-547-9815, 24 hours a day, 7 days a
Stumpage Value amount by the current rate (0.05)
week, from Washington, Oregon, or Idaho.
and enter the tax due in this box.
All Harvesting is Completed – If harvesting is
EARR Credit – Add all amounts from the EARR
completed on all sections and you do not want to receive
Credit column on page 1. Enter this amount in the
future returns, check this box.
Less EARR Credit box.
Detail Page Number – You must fill out a separate
Subtotal – Subtract the EARR Credit from the Tax
detail page for each permit. Identify by numbering this
Due. Enter this amount in the Subtotal box.
column to the corresponding detail pages you complete
Penalty – Return must be postmarked by the due
(upper right hand corner of the detail page).
date to avoid penalties.
Delete Permit – Check column if harvesting for all
Penalty Calculation: Subtotal multiplied by the
sections of this specific permit is completed. This will
appropriate penalty rate.
delete the permit from future tax returns.
Penalty rates:
CAUTION: A deleted permit indicates that harvest is
5% penalty assessed after due date;
completed for all sections under the permit. If the permit
has been transferred, please attach transfer information.
15% penalty assessed after the last day of the
month following the due date;
Delete Section – Check column if harvesting for this
section is completed. This will delete the section from
25% penalty assessed after the last day of the
future tax returns.
second month following the due date.
Sections With No Harvest – Check this column if no
Total Amount Due – Subtotal plus Penalty equals
harvesting has occurred in this section.
Total Amount Due. Make check payable to:
Department of Revenue. (If the tax due minus the
EARR Credit – Taxpayers are allowed a credit for
EARR credit is less than $50, send the return
timber harvested under a DNR approved permit subject
without payment.)
to Enhanced Aquatic Resource Requirements (EARR).
Look for the yes in the EARR credit column on page 1 of
Signature and Telephone Number – Sign your name,
your tax return to determine eligibility.
print your name. Enter your daytime telephone
number with area code. Enter the date. Enter your
Optional Reporting Method – If you harvest less than
Email address (optional).
two million board feet in a calendar year you are also
eligible to report using the Standard Harvester method
which calculates tax based on the Department’s Stumpage
Value Tables. These forms and tables can be requested
by phone or by accessing our Internet home page at
To request this document in an alternate format, call 1-800-647-7706. Teletype (TTY) users may call (360) 705-6718.
Page 4
REV 62 0064
(1/20/11)
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