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Federal Free Printable Form 6627 (Rev. January 2019) for 2020 Federal Environmental Taxes

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Environmental Taxes
Form 6627 (Rev. January 2019)

6627 Environmental Taxes Form (Rev. January 2019) Part I to Form 720. ▶ Go to www.irs.gov/Form6627 for the latest information. Employer identification number (EIN) Quarter ending (a) Barrels Reserved for future use 1 Reserved for future use . . . . . . . . . . . . . 2 Reserved for future use . . . . . . . . . . . . . 3 Reserved for future use . . . . . . . . . . . . . 4 Reserved for future use . . . . . . . . . . . . . 5 Reserved for future use . . . . . . . . . . . . . 6 Reserved for future use . . . . . . . . . . . . . Part II OMB No. 1545-0123 ▶ Attach Department of the Treasury Internal Revenue Service Name (as shown on Form 720) (b) Rate (c) Tax Tax on Ozone-Depleting Chemicals (ODCs), IRS No. 98 Elections. If you elect to report the tax on post-1989 ODCs at the time you sell or use a mixture containing such chemicals instead of when you make the mixture, check this box (the 1990 election) . . . . . . . . . . . . . . . . . . ▶ If you elect to report the tax on post-1990 ODCs at the time you sell or use a mixture containing such chemicals instead of when you make the mixture, check this box (the 1991 election) . . . . . . . . . . . . . . . . . . . . . . . . ▶ (a) ODC (b) Number of pounds (c) Tax per pound (see Part II instructions) (d) Tax (multiply column (b) by column (c)) 1 2 3 4 Total ozone-depleting chemicals tax. Add all amounts in column (d), include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 98. . . ▶ For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 720. Cat. No. 43490I $ Form 6627 (Rev. 1-2019) Page 2 Form 6627 (Rev. 1-2019) Part III ODC Tax on Imported Products, IRS No. 19 Election. If you elect to report the tax on imported products at the time you import the products instead of when you sell or use the products, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ (a) Imported product and the applicable ODC (b) Number of products (c) ODC weight of product (d) Tax per pound (f) Tax (see Part III instructions) (e) Entry value 1 2 3 4 Total ODC tax on imported products. Add all amounts in column (f), include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 19 . . . . ▶ Part IV $ Tax on Floor Stocks of ODCs, IRS No. 20 (a) ODC (b) Number of pounds (c) Tax per pound (see Part IV instructions) (d) Tax (multiply column (b) by column (c)) 1 2 3 4 Total floor stocks tax. Add all amounts in column (d), include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 20 . . . . . . . ▶ General Instructions Who Must File Section references are to the Internal Revenue Code unless otherwise noted. For ODCs: Future Developments For the latest information about developments related to Form 6627 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form6627. What’s New The section 4681 tax rates for ozone-depleting chemicals (ODCs) in Parts II and III have increased for 2019. See the listing below. The section 4611 taxes on petroleum products or crude oil expired after 2018. At the time these instructions went to print, the taxes on petroleum products or crude oil formerly reported on Part I, lines 1 through 6, had expired, CAUTION so don't report those taxes for 2019. Lines 1 through 6 are now shown as "Reserved for future use" in case Congress extends the taxes for 2019. To find out if legislation extended the taxes so you can report them on your 2019 return, go to www.irs.gov/Extenders. $ • The manufacturer or importer of ODCs who sells or uses those ODCs; • The importer of taxable products who sells or uses those products; and • The person other than the manufacturer or importer of ODCs who holds ODCs for sale or use in manufacturing on January 1, 2019. Specific Instructions Part I. Reserved for future use. ! ▲ Purpose of Form Use this form to figure the environmental tax on ODCs, imported products that used ODCs as materials in the manufacture or production of the product, and the floor stocks tax on ODCs. If you need more lines for any part of the form, prepare additional sheets using the same format as the part. Attach the additional sheets with Form 6627 to Form 720, Quarterly Federal Excise Tax Return. See Pub. 510, Excise Taxes, for more information on environmental taxes. See the Instructions for Form 720 for information on when and where to file Form 6627. Form 6627 (Rev. 1-2019) Page 3 Form 6627 (Rev. 1-2019) Part II. Tax on Ozone-Depleting Chemicals (ODCs), IRS No. 98 Part III. ODC Tax on Imported Products, IRS No. 19 The following ODCs are taxable. An imported taxable product is any product entered into the United States for consumption, use, or warehousing if any ODC was used as material in the manufacture or production of the product. The product must also be listed in the imported products table issued by the IRS. See Regulations section 52.4682-3(f)(6). The tax is based on the weight of ODCs used in the manufacture of the product. If the weight cannot be determined under the exact method or table method (see below), the tax is 1% of the entry value of the product (value method). Importer election. Generally, an imported taxable product is taxed when it is sold or used by the importer. However, an importer may elect to treat the entry of products into the United States as the use of such products. This election applies to all products held by the importer when the election becomes effective. It also applies to all products the importer enters into the United States after the election becomes effective. If an election applies to an imported taxable product, tax is imposed on the product on the date of entry. To make the election, check the box in Part III, under Election. This election may be revoked only with the consent of the IRS. Tax Per Post-1989 ODCs Pound in 2019 CFC-11 . . . . . . . . . . . . . . . . $16.15 CFC-12 . . . . . . . . . . . . . . . . 16.15 CFC-113 . . . . . . . . . . . . . . . . 12.92 CFC-114 . . . . . . . . . . . . . . . . 16.15 CFC-115 . . . . . . . . . . . . . . . . 9.69 Halon-1211 . . . . . . . . . . . . . . . 48.45 Halon-1301 . . . . . . . . . . . . . . . 161.50 Halon-2402 . . . . . . . . . . . . . . . 96.90 Tax Per Post-1990 ODCs Pound in 2019 Carbon tetrachloride . . . . . . . . . . . . 17.765 Methyl chloroform . . . . . . . . . . . . . 1.615 CFC-13, CFC-111, CFC-112, and CFC-211 through CFC-217 . . . . . . . . . . . . . . . . 16.15 ! ▲ CAUTION The tax per pound rates above are figured using the ozone-depletion factor. Do not multiply the tax per pound by the ozone-depletion factor. Mixture elections. Generally, the creation of a mixture containing one or more ODCs by the manufacturer or importer of an ODC is treated as the use of the ODC in the mixture. However, the manufacturer or importer may elect to treat the sale or use of the mixture as the first sale or use of the ODC in the mixture. Post-1989 ODCs (the 1990 election). If this election is made, the tax on the post-1989 ODCs (listed earlier) contained in the mixture is imposed on the date of sale or use of the mixture. To make the election, check the first box in Part II, under Elections. This election may be revoked only with the consent of the IRS. Post-1990 ODCs (the 1991 election). If this election is made, the tax on the post-1990 ODCs (listed earlier) contained in the mixture is imposed on the date of sale or use of the mixture. To make the election, check the second box in Part II, under Elections. This election may be revoked only with the consent of the IRS. Column (c). Enter the tax per pound using the chart earlier. Figure the ODC weight of the product as follows. Exact method. If you determine the weight of each ODC used as a material in the manufacture of the product and you can support this determination, the ODC weight is the weight you determine. Table method. If you don’t use the exact method and the ODC weight is listed in the imported products table, use the ODC weight listed to figure the tax. See Pub. 510 for more information. Figure the tax for Part III. Column (a). Enter the imported product and the applicable ODC. Use additional lines if there is more than one ODC. Column (b). Enter the number of taxable products imported. Column (c). Enter the ODC weight of the product in pounds. If you are using the value method, don’t complete this column. Column (d). Enter the tax per pound from the chart in the instructions for Part II, earlier. If you are using the value method, enter 1% (0.01). Column (e). If you are using the value method to figure the tax, enter the entry value of the total number of imported products. Column (f). Figure the tax due by multiplying the number of products in column (b) by the ODC weight in column (c) by the tax per pound in column (d). If you are using the value method, multiply the 1% (0.01) rate in column (d) by the entry value in column (e). Page 4 Form 6627 (Rev. 1-2019) Part IV. Tax on Floor Stocks of ODCs, IRS No. 20 The floor stocks tax for 2019 is imposed on the following ODCs. Tax Per Pound in 2019 . . . $0.45 . . . 0.45 . . . 0.36 . . . 0.45 . . . 0.27 . . . 1.35 . . . 4.50 . . . 2.70 . . . 0.495 . . . 0.045 ODCs CFC-11 . . . . . . . . . . . . . . CFC-12 . . . . . . . . . . . . . . CFC-113 . . . . . . . . . . . . . CFC-114 . . . . . . . . . . . . . CFC-115 . . . . . . . . . . . . . Halon-1211 . . . . . . . . . . . . . Halon-1301 . . . . . . . . . . . . . Halon-2402 . . . . . . . . . . . . . Carbon tetrachloride . . . . . . . . . . Methyl chloroform . . . . . . . . . . . CFC-13, CFC-111, CFC-112, and CFC-211 through CFC-217 . . . . . . . . . . . . . . . . . 0.45 ! ▲ CAUTION The tax per pound rates above are figured using the ozone-depletion factor. Do not multiply the tax per pound by the ozone-depletion factor. For 2019, you are liable for the floor stocks tax if, on January 1, you hold any of the following. 1. At least 400 pounds of ODCs, other than halons or methyl chloroform, subject to the floor stocks tax. 2. At least 50 pounds of halons. 3. At least 1,000 pounds of methyl chloroform. Report the tax on Form 6627 and Form 720 for the second calendar quarter of 2019. Payment of the tax is due by June 30, 2019. Column (c). Enter the tax per pound using the chart above.
Extracted from PDF file 2019-federal-form-6627.pdf, last modified January 2019

More about the Federal Form 6627 Other TY 2019

We last updated the Environmental Taxes in February 2020, so this is the latest version of Form 6627, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 6627 directly from TaxFormFinder. You can print other Federal tax forms here.

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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 6627 from the Internal Revenue Service in February 2020.

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Historical Past-Year Versions of Federal Form 6627

We have a total of nine past-year versions of Form 6627 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 6627

Form 6627 (Rev. January 2019)

2018 Form 6627

Form 6627 (Rev. January 2018)

2017 Form 6627

Form 6627 (Rev. January 2017)

2016 Form 6627

Form 6627 (Rev. January 2016)

Environmental Taxes 2015 Form 6627

Form 6627 (Rev. January 2016)

Environmental Taxes 2014 Form 6627

Form 6627 (Rev. January 2015)

Environmental Taxes 2013 Form 6627

Form 6627 (Rev. January 2013)

Environmental Taxes 2012 Form 6627

Form 6627 (Rev. January 2013)

Environmental Taxes 2011 Form 6627

Form 6627 (Rev. January 2012)


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