Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 6197: Gas Guzzler Tax
IRS Form 6197 is used to figure the gas guzzler tax for manufacturers or importers of automobiles. This form reports liability quarterly and must be attached to Form 720; for example, a rate of $1,700 applies when fuel economy is 19.5–20.5 mpg.
Need help with Form 6197?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 6197.
Start filling →Form Overview
IRS Form 6197 - Gas Guzzler Tax
IRS Form 6197 is used to figure the gas guzzler tax for manufacturers or importers of automobiles. This form reports liability quarterly and must be attached to Form 720; for example, a rate of $1,700 applies when fuel economy is 19.5–20.5 mpg.
Risk Radar
Scan points- 1Ensure you add lines 2 through 12 in column (e) to correctly calculate the Total tax due for the quarter on line 13.
- 2Failing to attach Form 6197 to Form 720.
- 3Entering the total tax due on Line 13 of Part I incorrectly.
- 4Not calculating the Tax Due (column e) by multiplying Column (c) by Column (d) for each line.
- 5Omitting a model type from Part II when multiple models fall into one category in Part I.
Plain English
This form helps determine how much tax must be paid based on the efficiency of cars sold or leased. Manufacturers use Form 6197 to calculate this liability each quarter and report it alongside their main tax filing, Form 720. It applies to both those selling vehicles and those importing them for business or personal use.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when calculating the gas guzzler tax on automobiles sold, used, or leased by a manufacturer or importer of an automobile model type that does not meet fuel economy standards.
- Do not use it when reporting excise taxes for business or personal use if you are making a standard quarterly filing (though you may still need to attach it to Form 720).
- Check Form 720 instead when you are reporting the overall tax liability, as Form 6197 figures the amount that goes onto Form 720.
Form selector
Use this form or another form?
Importing a single gas guzzling car without being required to file quarterly
You may qualify for a one-time filing, meaning no deposit is needed.
✓ Verify the two conditions are met.
Filing as an individual without an EIN on a one-time basis
Enter your SSN or ITIN in the space reserved for the Employer ID Number (EIN) on these forms.
✓ Ensure you check the 'one-time filing' box on Form 720.
Completing Part II with multiple models sold in a quarter
If more space is needed than provided in Part II, attach a schedule formatted like Part II for each additional model type.
✓ Verify the attached schedule matches the format of Part II exactly.
Deadline or filing window
The gas guzzler tax liability is figured each quarter, meaning filing is required quarterly. If a one-time filing occurs, it must be filed in the quarter when the manufacturer incurs the tax liability. The instructions do not state a specific extension date for this form alone.
Checklist
What you need before filling it out
Tax Rate
The specific tax rate (e.g., $1,700) · Part I, Column (c)
Fuel Economy Range
The mpg range (e.g., 19.5–20.5) · Part I, Columns (a) and (b)
Tax Due Calculation
Tax due amount (Column (c) multiplied by Column (d)) · Part I, Column (e)
One-Time Filing Eligibility
Two conditions: 1. No gas guzzling automobiles imported in trade/business; 2. Not required to file Form 720 except for one time. · Page 2, One-Time Filing section
Required Attachment
Form 720 · Part I header and General Instructions
Individual ID Entry
SSN or ITIN · Form 720 and Form 720-V (in the EIN space)
Before you submit
- 1Ensure you have entered your Name and Employer identification number on Form 6197.
- 2Verify that Part I correctly matches the fuel economy of the automobile model type being reported.
- 3Confirm the Tax rate in Column (c) aligns with the mpg range specified in Columns (a) and (b).
- 4Double-check that the number of cars sold entered in Column (d) is accurate for the reporting period.
- 5Validate that the final Tax due amount in Column (e) is the correct multiplication result.
- 6If applicable, ensure Part II contains a separate entry for every distinct model type sold during the quarter.
- 7Confirm you have checked the 'one-time filing' box on Form 720 if eligible.
How to file this form
- 1Find the fuel economy rating for the models being reported and enter this information into Part I, Columns (a) and (b).
- 2Enter the total number of cars sold for that model type into Column (d) of Part I.
- 3Calculate and enter the resulting tax due amount into Column (e) of Part I, then transfer this amount to Line 13 on Form 720.
- 4Complete Part II by entering all necessary information for every distinct model type sold during the quarter; attach a schedule if needed.
- 5If making a one-time filing, ensure you check the appropriate box on Form 720 and pay the tax with that return (no deposits required).
- 6Attach the completed IRS Form 6197 to your quarterly Form 720 before submitting it to the Internal Revenue Service.
Known limitations
- 1The gas guzzler tax applies to automobiles imported for business or personal use.
- 2If an automobile model type's fuel economy (mpg) is 22.5 mpg, the tax rate is $0 (Line 1).
- 3For a one-time filing, the filer must not import gas guzzling automobiles in the course of their trade or business.
- 4A one-time filing requires that the filer isn't otherwise required to file Form 720 reporting excise taxes for the calendar quarter.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2023. The form directs users to www.irs.gov/Form6197 for the latest information, but no specific changes from a prior revision are detailed in the provided excerpts.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 10/23.
- OMB Number — confirm OMB No. is 1545-0242.
- Filer Identification — ensure you have the Name (as shown on Form 720) and Employer identification number ready.
- Tax Rate Check — verify the tax rate matches the fuel economy range (e.g., $1,700 for 19.5–20.5 mpg).
- Filing Requirement — confirm you are attaching this form to Form 720.
Quick Facts
Downloads
After you file
- 1Retain books or records related to Form 6197 as long as their contents may become material in the administration of any Internal Revenue law.
- 2Generally, tax returns and return information are confidential, as required by section 6103.
- 3If making a one-time filing, pay the gas guzzler tax with the return; no deposits are required for that quarter.
- 4When completing Part II of Form 6197, if more space is needed, attach a schedule in the same format as Part II.
Sources
- SRCForm 6197 (Rev. October 2023) — The official title and revision date are on Form p.1.
- SRCAttach to Form 720 — Stated on Form p.1.
- SRCTax rate of $1,700 applies when fuel economy is between 19.5–20.5 mpg (Line 4) — Stated in the table on Form p.1.
- SRCThe tax liability is figured each quarter and reported on Form 720 — Stated on Form p.2.
- SRCA one-time filing requires not importing gas guzzling automobiles in the course of trade or business, and not being required to file Form 720 (except for a one-time filing) — Stated on Form p.2.
- SRCIf an individual lacks an EIN for a one-time filing, they must enter their SSN or ITIN on Form 720 — Stated on Form p.2.
Common confusion points
What must I do when filing?
The tax liability is figured each quarter and reported on Form 720.
→ Attach Form 6197 to Form 720.
When should I file this form?
The tax liability is figured each quarter, so the quarterly report date depends on the instructions for Form 720.
→ Check Instructions for Form 720 for specific deadlines.
What happens if I only import one gas guzzling car and don't have an EIN?
You may be eligible for a one-time filing where no EIN is needed or deposit is required, provided you meet the two conditions.
→ Enter your SSN or ITIN on Form 720 (and Form 720-V) in the space for the EIN.
How do I calculate the tax if my fuel economy is between 19.5 and 20.5 mpg?
Use Line 4: The tax rate is $1,700 per car sold.
→ Multiply column (c) ($1,700) by column (d) (Number of cars sold).
If I file a one-time return, do I still need to make quarterly deposits?
No, if you qualify for the one-time filing, you pay the tax with the return instead of making separate deposits.
→ Ensure you check the 'one-time filing' box on Form 720.
What is the difference between a 'sale' and other transactions?
A 'Sale' includes the manufacturer’s first use or the first lease of an automobile.
→ Check if your transaction fits this definition when filling out Part II.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 720 (This form contains the line for IRS No. 40 where the tax amount is reported.)
Questions about IRS Form 6197
What is IRS Form 6197 used for?
This form helps determine how much tax must be paid based on the efficiency of cars sold or leased. Manufacturers use Form 6197 to calculate this liability each quarter and report it alongside their main tax filing, Form 720. It applies to both those selling vehicles and those importing them for business or personal use.
Who must file IRS Form 6197?
Manufacturers or importers of an automobile model type must file IRS Form 6197. The form is used when the vehicle model does not meet certain standards for fuel economy.
What information does IRS Form 6197 require?
Part I collects information on tax computation, detailing the fuel economy (mpg) rating and the number of cars sold for various categories (lines 2 through 13). Part II requires identifying each specific model type by listing its fuel economy rating, vehicle count, and make/model name.
When is IRS Form 6197 due?
The tax liability is figured and reported each quarter. If a one-time filing is made, the manufacturer files in the quarter when the liability is incurred.
Where do I file IRS Form 6197?
Information for Form 6197 must be attached to Form 720. The instructions direct users to www.irs.gov/Form6197 for the latest information.
How do I complete IRS Form 6197?
First, complete Part I by entering the number of cars sold/used/leased into column (d) for the appropriate fuel economy category. Then, calculate the tax due for each line and enter it in column (e). Finally, enter the total tax due on Line 13 of Part I and also on Form 720.
What happens if IRS Form 6197 is filed incorrectly?
The tax liability is figured each quarter and reported on Form 720; failure to correctly calculate or report this amount can result in issues when filing that primary return.
What must I do when filing?
The tax liability is figured each quarter and reported on Form 720. Attach Form 6197 to Form 720.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.