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Official form guide
Form 6627: Environmental Taxes
Internal Revenue Service Form 6627 is used to calculate environmental taxes on domestic crude oil, imported petroleum products, chemicals and ozone‑depleting substances, with a $0.18 per barrel Superfund rate. Refineries, crude‑oil users, and chemical manufacturers must file.
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IRS Form 6627 - Environmental Taxes
Internal Revenue Service Form 6627 is used to calculate environmental taxes on domestic crude oil, imported petroleum products, chemicals and ozone‑depleting substances, with a $0.18 per barrel Superfund rate. Refineries, crude‑oil users, and chemical manufacturers must file.
Risk Radar
Scan points- 1Failing to attach Form 6627 to Form 720 leads to rejection.
- 2Using an outdated tax rate instead of the $0.18 per barrel Superfund rate for 2026.
- 3Leaving both election boxes unchecked in Part IV when an election is required.
- 4Entering data in column (c) of Part III when an IRS‑provided tax rate should be used.
- 5Omitting a continuation sheet when more lines are needed for any part of the form.
Plain English
Form 6627 tells the IRS how much you owe for taxes on oil, chemicals and other environmentally‑impacting products. You report the amount of oil or chemicals you handle, apply the tax rates and any election choices, then send the form with your quarterly excise return.
Submission Date
- Filing date: 2025-12-23 13:10:38
- 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 you need to figure the environmental taxes on domestic crude oil, imported petroleum products, chemicals (other than ozone‑depleting chemicals), imported chemical substances, ozone‑depleting chemicals, imported products that used ozone‑depleting chemicals as materials, and the floor stocks tax on ozone‑depleting chemicals.
- Do not use it when the crude oil is used for extracting oil or natural gas on the premises where the crude oil is produced, because that oil is not taxable.
- Check Form 720 instead when you file the quarterly Federal Excise Tax Return and need to attach Form 6627.
Form selector
Use this form or another form?
Reporting environmental taxes for the quarter
Form 720 is the Quarterly Federal Excise Tax Return to which Form 6627 must be attached
✓ Verify the correct quarter is selected on Form 720
Electing to report tax on post‑1990 ozone‑depleting chemicals at the time of sale or use
The election amount from Form 6627 is entered on Form 720 line for IRS No. 98
✓ Ensure the election box is checked on Form 6627 before transferring the total
Reporting floor stocks tax for ozone‑depleting chemicals held on January 1
Floor stocks tax is reported on Form 720 for the second calendar quarter of 2026
✓ Confirm the holdings meet the thresholds before reporting on Form 720
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Barrels column (a)
Number of barrels received or taxed · Form 6627 Part I lines
Rate column (b)
$0.18 per barrel rate · Instructions p.1 – What’s New section
Floor stocks tax – ODC pounds
Pounds of ODCs, halons, or methyl chloroform held on Jan 1 · Instructions p.4 – Floor stocks tax criteria
Tax per pound column (c)
Ozone‑depletion factor chart values · Table of Taxable Imported Chemical Substances (caution note)
Election box for post‑1990 ODCs
Checked box indicating election · Form 6627 Part V
Before you submit
- 1Confirm the form revision date reads January 2026.
- 2Enter $0.18 per barrel in column (b) for all petroleum entries.
- 3Record the correct number of barrels in column (a) for each line.
- 4Use the tax‑per‑pound values from the chart without applying the ozone‑depletion factor again.
- 5Verify that ODC holdings meet the floor‑stock thresholds before reporting.
- 6Check the appropriate election boxes for post‑1990 ODCs and imported products if electing.
- 7Calculate column (d) totals and transfer the amount to Form 720 line for IRS No. 98.
- 8Attach Form 6627 to the quarterly Form 720.
- 9Sign and date the form before mailing.
How to file this form
- 1Complete Part I by entering barrels, rate, and calculated tax, then retain the calculated amounts as proof of calculation.
- 2Fill Part IV with ODC pounds, tax per pound, and compute taxes, then keep the totals as proof of computation.
- 3Transfer all totals to the appropriate lines on Form 720, then retain a copy showing the transferred amounts as proof of reporting.
- 4Sign, date, and mail the attached Form 6627 with Form 720 to the IRS, then keep the mailing receipt as proof of filing.
Known limitations
- 1Form 6627 does not apply to oil spill liability taxes because IRS Nos. 18 and 21 have expired — Instructions p.1
- 2If a taxable chemical lacks a conversion factor and the IRS has not provided a tax rate, the filer must use the appraised entry value multiplied by 10% — Instructions p.2
- 3Tax per pound rates are already calculated using the ozone‑depletion factor; filers must not multiply the listed rate by the factor again — Instructions p.3
- 4Floor stocks tax applies only when holdings on January 1 meet the specified thresholds; otherwise the floor stocks tax is not required — Instructions p.4
- 5Tax rates per ton for imported chemical substances may not yet be published, so the form cannot be completed for those substances until rates are released — Instructions p.4
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 form is the January 2026 revision; the instructions point to IRS.gov/Form6627 for the latest information and note that the section 4611 Hazardous Substance Superfund financing rate increased to $0.18 per barrel.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2026
- Latest information page — confirm the instructions reference IRS.gov/Form6627 for updates
- Tax rate — confirm the section 4611 Hazardous Substance Superfund financing rate is $0.18 per barrel
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Attach any continuation sheet with Form 6627 to Form 720, the Quarterly Federal Excise Tax Return — Instructions p.1
- 2Report the tax on Form 6627 and Form 720 for the second calendar quarter of 2026 — Instructions p.4
- 3Make payment of the environmental tax by June 30, 2026 — Instructions p.4
- 4Use the Form 6627 (January 2026) revision when reporting the tax — Instructions p.1
Sources
- SRCInstructions p.1 — oil spill liability taxes (IRS Nos. 18 and 21) are expired.
- SRCInstructions p.1 — Section 4611 financing rate increased to $0.18 per barrel for 2026.
- SRCInstructions p.4 — payment of the tax is due by June 30, 2026.
- SRCInstructions p.4 — floor stocks tax thresholds: 400 lbs ODCs (excluding halons/methyl chloroform), 50 lbs halons, 1,000 lbs methyl chloroform.
- SRCInstructions p.2 — if conversion factor missing and IRS provided rate, multiply column (b) by column (e).
- SRCInstructions p.2 — if conversion factor missing and IRS has not provided rate, use appraised entry value × 10%.
- SRCInstructions p.3 — tax per pound rates are calculated using the ozone‑depletion factor; do not multiply by the factor again.
- SRCInstructions p.1 — attach continuation sheet with Form 6627 to Form 720.
- SRCInstructions p.4 — report tax on Form 6627 and Form 720 for the second calendar quarter of 2026.
- SRCInstructions p.1 — use Form 6627 (January 2026) revision to report tax.
Common confusion points
Do I need to file Form 6627 for oil spill liability taxes?
The source states that IRS Nos. 18 and 21 have expired, which may lead filers to think the taxes still apply.
→ Verify that those tax numbers are listed as expired in Instructions p.1.
How do I calculate tax if I don’t have a conversion factor?
Lack of a conversion factor triggers alternative calculation rules.
→ Follow the rule to multiply column (b) by column (e) if the IRS provided a rate, or use the appraised entry value × 10% if not, per Instructions p.2.
Should I multiply the tax per pound by the ozone‑depletion factor?
The tax per pound rates are already adjusted using the ozone‑depletion factor, causing confusion about double multiplication.
→ Use the tax per pound as listed without further multiplication, as cautioned in Instructions p.3 and p.4.
Am I liable for the floor stocks tax if I hold less than the thresholds on Jan 1?
The source defines specific holding thresholds that trigger liability.
→ Confirm holdings do not meet any of the three thresholds on Jan 1 to avoid unnecessary filing, per Instructions p.4.
When is the payment due for the environmental tax?
Filers may be unsure of the deadline for payment after filing.
→ Ensure payment is made by June 30, 2026, as stated in Instructions p.4.
Which rate should I use for the Hazardous Substance Superfund financing?
The rate changes annually, leading to uncertainty about the correct amount.
→ Apply the $0.18 per barrel rate for 2026 as specified in Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Rev. Proc. 2023-20 – Modifies the procedure for adding taxable substances for refund claims under section 4662(e).
Questions about IRS Form 6627
What is IRS Form 6627 used for?
Form 6627 tells the IRS how much you owe for taxes on oil, chemicals and other environmentally‑impacting products. You report the amount of oil or chemicals you handle, apply the tax rates and any election choices, then send the form with your quarterly excise return.
Who must file IRS Form 6627?
The operator of a refinery that receives crude oil, the user of crude oil before tax is imposed, and the person entering petroleum products for consumption, use, or warehousing must file. For chemicals other than ODCs, the manufacturer, producer, or importer who sells or uses those chemicals must file.
What information does IRS Form 6627 require?
The form collects quantities of crude oil and petroleum products, details of chemicals and imported chemical substances, election choices, and calculates taxes using Part I, Part III, Part IV, and Part V lines.
Where do I file IRS Form 6627?
Attach Form 6627 to Form 720, Quarterly Federal Excise Tax Return, and file it according to the Form 720 filing instructions.
How do I complete IRS Form 6627?
First, determine the applicable tax rate, such as $0.18 per barrel for the Superfund tax, and compute the tax in Part I. Then complete Part III for imported chemical substances, using conversion factors or the IRS‑provided rate, and make any elections in Part IV. Enter ODC tax details in Part V, sign the form, and attach it to Form 720 before filing.
Do I need to file Form 6627 for oil spill liability taxes?
The source states that IRS Nos. 18 and 21 have expired, which may lead filers to think the taxes still apply. Verify that those tax numbers are listed as expired in Instructions p.1.
How do I calculate tax if I don’t have a conversion factor?
Lack of a conversion factor triggers alternative calculation rules. Follow the rule to multiply column (b) by column (e) if the IRS provided a rate, or use the appraised entry value × 10% if not, per Instructions p.2.
Should I multiply the tax per pound by the ozone‑depletion factor?
The tax per pound rates are already adjusted using the ozone‑depletion factor, causing confusion about double multiplication. Use the tax per pound as listed without further multiplication, as cautioned in Instructions p.3 and p.4.
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