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Federal Free Printable Form 6197 (Rev. October 2005) for 2023 Federal Gas Guzzler Tax

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Gas Guzzler Tax
Form 6197 (Rev. October 2005)

Form 6197 Gas Guzzler Tax OMB No. 1545-0242 (Rev. October 2005) 䊳 Department of the Treasury Internal Revenue Service See instructions on back. 䊳 Attach to Form 720. Name (as shown on Form 720) Employer identification number 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 (d) Number of cars sold (e) Tax due (multiply column (c) by column (d)) Line number Line number Part I Quarter ending 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 (e) Tax due (multiply column (c) by column (d)) (d) Number of cars sold — 6 17.5 18.5 2,600 12 12.5 7,700 13 Total tax due for the quarter. Add lines 2 through 12 in column (e). Enter here and on 䊳 Form 720 on the line for IRS No. 40 Part II Identification of Models Subject to Gas Guzzler Tax Fuel No. of Line no. from above economy vehicles rating Make, model name, and model year For Privacy Act and Paperwork Reduction Act Notice, see Form 720 instructions. Cat. No. 50011N Form 6197 (Rev. 10-2005) Page Form 6197 (Rev. 10-2005) General Instructions Line 13. Enter on line 13 the total of all amounts in column (e). Section references are to the Internal Revenue Code unless otherwise noted. Example. In the second calendar quarter of 2006, a manufacturer sold: What’s New The definition of automobile for purposes of the gas guzzler tax has been revised. Limousines with a gross unloaded vehicle weight of greater than 6,000 pounds are not subject to the gas guzzler tax, effective for sales, uses, or leases after September 30, 2005. Model Fuel economy rating (mpg) 2 No. sold X 20 6 Y 19.7 8 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 below for more information. 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 does not 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 49 CFR (Code of Federal Regulations) 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). 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 x 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 of 2006. 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 X and one for Model Y. If you need more space, attach a schedule in the same format as Part II. One-Time Filing 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 do not import gas guzzling automobiles in the course of your trade or business and ● You are not required to file Form 720 reporting excise taxes for the calendar quarter, except for a one-time filing. To make a one-time filing: 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. Model type means a particular class of automobile as determined by EPA regulations. 3. If you are an individual and do not 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. Instructions for Part I 4. Check the one-time filing box above Part I of Form 720. 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). Column (e). To figure the tax due for each category, multiply the tax rate (column (c)) by the number of automobiles you entered in column (d). Enter the result in column (e). Example. In August 2006, H, an individual, imports a car. The car has a fuel economy rating of 15 mpg, so H is liable for the gas guzzler tax of $4,500 (Form 6197, line 9). H meets the two conditions for a one-time filing, that is, (1) does not import gas guzzling automobiles in the course of his trade or business, and (2) is not otherwise required to file Form 720. H must file Forms 720 and 6197 for the third calendar quarter of 2006. H does not have to deposit the gas guzzler tax of $4,500 but instead pays with the return. H checks the one-time filing box on Form 720. Printed on recycled paper
Extracted from PDF file 2022-federal-form-6197.pdf, last modified December 2008

More about the Federal Form 6197 Corporate Income Tax Tax Return TY 2022

We last updated the Gas Guzzler Tax in February 2023, so this is the latest version of Form 6197, fully updated for tax year 2022. 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:

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Publication 15 Employer's Tax Guide
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Download all  tax forms View all 775 Federal Income Tax Forms

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 February 2023.

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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 ten 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:

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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