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Federal Free Printable Form 6197 (Rev. October 2023) for 2024 Federal Gas Guzzler Tax

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Gas Guzzler Tax
Form 6197 (Rev. October 2023)

6197 Gas Guzzler Tax Form (Rev. October 2023) Department of the Treasury Internal Revenue Service Name (as shown on Form 720) Computation of Tax If the fuel economy (mpg) of the automobile model type is: (a) At least (b) But less than (c) Tax rate 1 22.5 — $0 2 21.5 22.5 3 20.5 4 5 6 13 Employer identification number Quarter ending (d) Number of cars sold (e) Tax due (multiply column (c) by column (d)) Line number Line number Part I OMB No. 1545-0242 Go to www.irs.gov/Form6197 for the latest information. Attach to Form 720. If the fuel economy (mpg) of the automobile model type is: (a) At least (b) But less than (c) Tax rate 7 16.5 17.5 $3,000 1,000 8 15.5 16.5 3,700 21.5 1,300 9 14.5 15.5 4,500 19.5 20.5 1,700 10 13.5 14.5 5,400 18.5 19.5 2,100 11 12.5 13.5 6,400 (d) Number of cars sold — 17.5 18.5 2,600 12 12.5 7,700 Total tax due for the quarter. Add lines 2 through 12 in column (e). Enter here and on Form 720 on the line for IRS No. 40 . . . . . . . . . . . . . . . . . . . . . . . . . Part II Line no. from above (e) Tax due (multiply column (c) by column (d)) 13 Identification of Models Subject to Gas Guzzler Tax Fuel economy rating No. of vehicles For Privacy Act and Paperwork Reduction Act Notice, see instructions. Make, model name, and model year Cat. No. 50011N Form 6197 (Rev. 10-2023) Page 2 Form 6197 (Rev. 10-2023) General Instructions One-Time Filing Section references are to the Internal Revenue Code unless otherwise noted. If you import a gas guzzling automobile, you may be eligible to make a one-time filing of Form 720 and Form 6197 if you meet both of the following conditions. • You don’t import gas guzzling automobiles in the course of your trade or business; and • You aren’t required to file Form 720 reporting excise taxes for the calendar quarter, except for a one-time filing. To make a one-time filing, follow these steps. 1. File the return for the quarter in which you incur liability for the tax. See When To File in the Instructions for Form 720. 2. Pay the tax with the return. No deposits are required. 3. If you’re an individual and don’t have an employer identification number (EIN), enter your social security number (SSN) or individual taxpayer identification number (ITIN) on Form 720 and Form 720-V, Payment Voucher, in the space for the EIN. 4. Check the one-time filing box on Form 720 on the line for IRS No. 40. Example. In August 2023, Howard, an individual, imports a car. The car has a fuel economy rating of 15 mpg, so Howard is liable for the gas guzzler tax of $4,500 (Form 6197, line 9). Howard meets the two conditions for a one-time filing: (1) doesn’t import gas guzzling automobiles in the course of a trade or business, and (2) isn’t otherwise required to file Form 720. Howard must file Forms 720 and 6197 for the third calendar quarter of 2023. Howard doesn’t have to deposit the gas guzzler tax of $4,500 but instead pays with the return. Howard checks the one-time filing box on Form 720. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form in order to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Miscellaneous excise taxes are imposed under Subtitle D of the Internal Revenue Code. This form is used to determine the amount of tax that you owe. Section 6011 requires you to provide the requested information. Section 6109 requires you to provide your identifying number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information in a timely manner or providing false or fraudulent information may subject you to penalties. You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file these forms and related schedules will vary depending on individual circumstances. The estimated average times are: Recordkeeping . . . . . . . . . . . . 7 hr., 10 min. Learning about the law or the form . . . . . . 0 hr., 12 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . 0 hr., 19 min. Comments and suggestions. We welcome your comments about this form and your suggestions for future revisions. You can send us comments through www.irs.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW IR-6526 Washington, DC 20224 Although we can’t respond individually to each comment received, we appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above address. Ordering forms and publications. Go to www.irs.gov/Forms to download forms and publications. Otherwise, you can go to www.irs.gov/OrderForms to order forms. Call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Do not resubmit requests you’ve already sent us. You can get forms and publications faster online. Purpose of Form Use Form 6197 to figure the gas guzzler tax. The gas guzzler tax is imposed on the sale, use, or lease by the manufacturer or importer of an automobile of a model type that does not meet certain standards for fuel economy. Automobiles imported for business or personal use are subject to the tax. The tax liability is figured each quarter and reported on Form 720. See the Instructions for Form 720 for information on how to file and make deposits. If you import a gas guzzling automobile, you may be eligible to make a one-time filing for which no employer identification number is needed and no deposit is required. See One-Time Filing, later. Definitions Sale includes the manufacturer’s first use of an automobile or first lease of an automobile. For rules on paying the tax in the case of a first lease, see section 4217(e)(2). Manufacturer includes a producer or importer. The lengthening of existing automobiles is considered manufacture. Automobile (including limousines) means any four-wheeled vehicle rated at 6,000 pounds or less unloaded gross weight that is propelled by an engine powered by gasoline or diesel fuel and is intended for use mainly on public streets, roads, and highways. Automobile doesn’t include vehicles operated exclusively on a rail or rails; vehicles sold for use and used (a) as ambulances or combination ambulance-hearses, (b) as federal, state, or local police or other law enforcement vehicles, and (c) for firefighting purposes; or nonpassenger automobiles as defined in the Code of Federal Regulations, Title 49, Part 523, section 523.5. Fuel economy means the average number of miles an automobile travels on a gallon of gasoline (or an equivalent amount of other fuel) as determined by the Environmental Protection Agency (EPA). Model type means a particular class of automobile as determined by EPA regulations. Instructions for Part I Complete Part I, lines 2 through 13. Column (d). Each line indicates a rating category based on the fuel economy (mpg) of the model type. Enter the number of automobiles sold, used, or leased during the quarter in column (d) on the applicable line for the rating category. If you sold two or more models that fall within one category, enter the total number of cars for all models in that category (see Example below). Example. In the second calendar quarter, a manufacturer sold: Model Fuel economy rating (mpg) No. sold A 20 6 B 19.7 8 Total automobiles sold . . . . . . . 14 To complete Form 6197, the manufacturer would: 1. Find the fuel economy rating for the models sold. Both models fall in the category for line 4 (19.5–20.5). 2. Enter 14 in column (d), line 4. 3. Enter $23,800 ($1,700 × 14) in column (e), line 4. 4. Enter $23,800 on line 13, and on the line for IRS No. 40 on Form 720 for the second calendar quarter. Instructions for Part II Complete Part II by entering the information for each model type sold during a quarter. Using the facts in the Example above, the manufacturer would make two entries, one for Model A and one for Model B. If you need more space, attach a schedule in the same format as Part II.
Extracted from PDF file 2023-federal-form-6197.pdf, last modified October 2023

More about the Federal Form 6197 Corporate Income Tax Tax Return TY 2023

We last updated the Gas Guzzler Tax in January 2024, so this is the latest version of Form 6197, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 6197 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 1096 Annual Summary and Transmittal of U.S. Information Returns

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 6197 from the Internal Revenue Service in January 2024.

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Form 6197 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 6197

We have a total of eleven past-year versions of Form 6197 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 6197

Form 6197 (Rev. October 2023)

2022 Form 6197

Form 6197 (Rev. October 2005)

2021 Form 6197

Form 6197 (Rev. October 2005)

2020 Form 6197

Form 6197 (Rev. October 2005)

2019 Form 6197

Form 6197 (Rev. October 2005)

2018 Form 6197

Form 6197 (Rev. October 2005)

2017 Form 6197

Form 6197 (Rev. October 2005)

2016 Form 6197

Form 6197 (Rev. October 2005)

Gas Guzzler Tax 2015 Form 6197

Form 6197 (Rev. October 2005)

Gas Guzzler Tax 2012 Form 6197

Form 6197 (Rev. October 2005)

Gas Guzzler Tax 2011 Form 6197

Form 6197 (Rev. October 2005)

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