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Form 6197: Gas Guzzler Tax
IRS Form 6197 is the Gas Guzzler Tax form used to calculate the quarterly tax on manufacturers or importers of automobiles that fail EPA fuel‑economy standards; tax rate is $0 for models achieving at least 22.5 mpg.
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IRS Form 6197 - Gas Guzzler Tax
IRS Form 6197 is the Gas Guzzler Tax form used to calculate the quarterly tax on manufacturers or importers of automobiles that fail EPA fuel‑economy standards; tax rate is $0 for models achieving at least 22.5 mpg.
Risk Radar
Scan points- 1Failing to attach Form 6197 to Form 720 results in an incomplete tax filing.
- 2Leaving column (d) blank for a fuel‑economy rating line, so the number of cars sold is not reported.
- 3Entering an incorrect tax rate for a fuel‑economy category, leading to miscalculated tax due.
- 4Not summing lines 2‑12 on line 13, causing the total tax to be wrong.
- 5Omitting required model details (fuel‑economy rating, make, model year) in Part II.
Plain English
Form 6197 tells you how much tax you owe for selling or importing a car that gets poor fuel mileage. You list each model, how many you sold, and the form works out the tax. The total goes on Form 720.
Submission Date
- Filing date: 2024-09-19 22:10:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a manufacturer or importer must figure the gas guzzler tax for automobiles that do not meet the required fuel‑economy standards.
- Do not use it when reporting taxes other than the gas guzzler tax.
- Check Form 720 instead when you need to report the quarterly gas guzzler tax liability or make the required deposit.
Form selector
Use this form or another form?
Manufacturer calculating quarterly gas guzzler tax
Tax liability must be reported on the quarterly excise tax return
✓ Verify the correct quarter and line for IRS No. 40
Importer making a one‑time filing without an EIN
Payment voucher is required when no deposit is made
✓ Ensure the one‑time filing box on Form 720 is checked
Filing the gas guzzler tax computation itself
Provides the tax due based on fuel‑economy ratings
✓ Confirm the correct fuel‑economy range and tax rate are used
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Fuel economy rating (mpg)
Manufacturer’s EPA fuel‑economy certification · Column (a) of Part I
Number of cars sold
Sales records for the quarter · Column (d) of Part I
Tax due amount
Computed tax rate multiplied by number sold · Column (e) of Part I
Employer identification number (EIN)
Business’s EIN · Name field on Form 720 attached to Form 6197
One‑time filing checkbox
Check box on Form 720 line for IRS No. 40 · Section on one‑time filing instructions
Before you submit
- 1Verify the revision date reads October 2023 on the form header.
- 2Confirm the correct fuel‑economy range is selected for each model.
- 3Ensure the number of cars sold is entered in column (d) for each line.
- 4Calculate tax due by multiplying the tax rate in column (c) by the number sold.
- 5Enter the computed tax due in column (e) for each applicable line.
- 6Attach Form 6197 to the quarterly Form 720 as instructed.
- 7If applicable, check the one‑time filing box on Form 720 line for IRS No. 40.
- 8Include the employer identification number or, if none, the SSN/ITIN on Form 720.
- 9Sign the return and retain a copy for records.
How to file this form
- 1Determine the fuel‑economy rating for each automobile model sold.
- 2Enter the number of cars sold and calculate tax due on Form 6197.
- 3Transfer the total tax amount to line 13 of Form 6197 and to IRS No. 40 on Form 720.
- 4Complete Form 720, attaching Form 6197 and checking the one‑time filing box if eligible.
- 5Sign the forms and keep a copy for your records.
- 6Mail the completed forms to the IRS address provided in the instructions as proof of filing.
Known limitations
- 1Form 6197 does not apply if you import gas‑guzzling automobiles in the course of your trade or business — Form p.2
- 2Form 6197 is not used when you are required to file Form 720 for the calendar quarter, except for a one‑time filing — Form p.2
- 3The tax applies only to manufacturers or importers; private sellers are excluded — Form p.2
- 4Tax must be calculated each quarter and reported on Form 720; the form is not a stand‑alone annual filing — Form p.2
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 6197 is revised in October 2023; the form directs users to www.irs.gov/Form6197 for the latest information. No specific changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2023
- Fee — not stated in the official source
- Mailing address — Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave., Washington, DC 20224 (as listed for comments)
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain books or records related to Form 6197 for as long as their contents may become material — Form p.2
- 2No deposit is required when you make a one‑time filing — Form p.2
- 3Check that the one‑time filing box on Form 720 (line for IRS No. 40) is marked — Form p.2
- 4Attach Form 6197 to Form 720 when submitting the return — Form p.1
Sources
- SRCForm p.1 — Form 6197 must be attached to Form 720
- SRCForm p.1 — Tax rate $0 for fuel economy at least 22.5 mpg
- SRCForm p.2 — One‑time filing condition: importer must not import in the course of trade or business
- SRCForm p.2 — One‑time filing condition: importer must not be required to file Form 720 for the quarter
- SRCForm p.2 — Tax is imposed on sale, use, or lease by the manufacturer or importer
- SRCForm p.2 — Tax liability is figured each quarter and reported on Form 720
- SRCForm p.2 — No deposits are required for one‑time filing
- SRCForm p.2 — Individuals without an EIN may use SSN or ITIN on Form 720 and Form 720‑V
- SRCForm p.2 — Check the one‑time filing box on Form 720 on the line for IRS No. 40
- SRCForm p.2 — Retain books or records as long as their contents may become material
Common confusion points
Do I need an EIN for a one‑time filing?
Filers may think an EIN is always required because most returns ask for it.
→ If you are an individual without an EIN, use your SSN or ITIN on Form 720 — Form p.2
Which quarter should I report the tax for a one‑time import?
The liability date and filing quarter can be unclear.
→ File the return for the quarter in which you incur the tax liability — Form p.2
What tax rate applies to a car with 22.5 mpg?
The table lists many rates and filers may misread the row.
→ Models with at least 22.5 mpg have a $0 tax rate — Form p.1
Do I need to attach a schedule if I have more than two model types?
Space on Part II is limited and users may wonder how to provide extra entries.
→ If you need more space, attach a schedule in the same format as Part II — Form p.2
Is the gas‑guzzler tax applied to a used car I sell?
Private owners might assume the tax follows the vehicle.
→ The tax is imposed only on the manufacturer’s first use or first lease; private sales are not subject — Form p.2
Do I have to make a deposit for the tax?
Deposits are required for most excise taxes, causing uncertainty.
→ For a one‑time filing, no deposits are required — Form p.2
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Questions about IRS Form 6197
What is IRS Form 6197 used for?
Form 6197 tells you how much tax you owe for selling or importing a car that gets poor fuel mileage. You list each model, how many you sold, and the form works out the tax. The total goes on Form 720.
Who must file IRS Form 6197?
Manufacturers and importers of automobiles that do not meet the EPA fuel‑economy standards must file IRS Form 6197, and individuals importing a single gas‑guzzling car may also file.
What information does IRS Form 6197 require?
The form collects the number of vehicles sold, used, or leased for each fuel‑economy rating in Part I and the make, model, year, fuel‑economy rating, and count of each model in Part II.
How do I complete IRS Form 6197?
Complete Part I by entering the number of automobiles sold, used, or leased in column (d) for the appropriate mpg rating line and calculate tax due in column (e). Add lines 2 through 12 and enter the total on line 13. Then fill Part II with each model’s fuel‑economy rating, number of vehicles, make, model name, and model year. Attach Form 6197 to Form 720 before filing.
Do I need an EIN for a one‑time filing?
Filers may think an EIN is always required because most returns ask for it. If you are an individual without an EIN, use your SSN or ITIN on Form 720 — Form p.2
Which quarter should I report the tax for a one‑time import?
The liability date and filing quarter can be unclear. File the return for the quarter in which you incur the tax liability — Form p.2
What tax rate applies to a car with 22.5 mpg?
The table lists many rates and filers may misread the row. Models with at least 22.5 mpg have a $0 tax rate — Form p.1
Do I need to attach a schedule if I have more than two model types?
Space on Part II is limited and users may wonder how to provide extra entries. If you need more space, attach a schedule in the same format as Part II — Form p.2
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