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Form 6627: Environmental Taxes
IRS Form 6627 is used to calculate environmental taxes on domestic crude oil and imported petroleum products, chemicals, and ODCs. For tax purposes in 2026, the section 4611 Hazardous Substance Superfund financing rate is $0.18 per barrel.
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IRS Form 6627 - Environmental Taxes
IRS Form 6627 is used to calculate environmental taxes on domestic crude oil and imported petroleum products, chemicals, and ODCs. For tax purposes in 2026, the section 4611 Hazardous Substance Superfund financing rate is $0.18 per barrel.
Risk Radar
Scan points- 1Ensure you use the January 2026 revision of Form 6627 for correct tax reporting.
- 2Failing to use the Form 6627 (January 2026) revision when reporting tax.
- 3Not attaching a continuation sheet when more lines are needed in any part.
- 4Incorrectly applying the $0.18 per barrel rate for the Superfund tax.
- 5Omitting information in Part III, column (c) when using an IRS-provided tax rate.
Plain English
This form helps businesses figure out how much environmental taxes they owe on things like crude oil and imported chemicals. It applies to various products entering or being used within the United States. By completing Form 6627, filers determine their tax liability for these specific materials.
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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Glossary Terms
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What this form is for
- Use this form when calculating environmental taxes on domestic crude oil and imported petroleum products, chemicals (other than ozone-depleting chemicals (ODCs)), imported chemical substances, ODCs, or the floor stocks tax on ODCs.
- Do not use it when reporting only the excise tax liability from a single transaction that is already fully detailed elsewhere; instead, reference Form 720.
- Check Form 720 instead when filing quarterly federal excise tax returns.
Form selector
Use this form or another form?
Tax on ODCs reported by sale/use vs. mixture
This determines if you check the 1991 election box for reporting timing.
✓ Confirm which method applies to your inventory.
Reporting tax on imported products at import time
Checking this box elects to report ODC tax upon importation rather than sale/use.
✓ Verify if you elect the import-time reporting method.
Crude oil taxed before receipt at refinery
This figure is subtracted from line 1 to determine taxable crude oil on lines 3(a) and 3(b).
✓ Ensure this amount is correctly documented for the tax calculation.
Deadline or filing window
The filing trigger is tied to the Quarterly Federal Excise Tax Return (Form 720). The form itself must be submitted with that return. No specific extension period is quoted in the source, but procedures are outlined for requesting determinations regarding substance additions/removals.
Checklist
What you need before filling it out
Taxable substances list
Tax rates per ton may be determined at a later date; check IRS.gov/Form6627 · Part II (Table of Taxable Imported Chemical Substances)
Floor stocks tax liability for 2026
Holding at least 400 lbs of ODCs (not halons/methyl chloroform), 50 lbs of halons, or 1,000 lbs of methyl chloroform as of Jan 1 · Instructions p.4
Rate for crude oil received at U.S. refinery (Line 1)
$0.18 bbl · Part I, Column (b)
Tax on imported petroleum products
Tax is imposed when entered into the US for use, consumption, or warehousing · Instructions p.2
Fractional barrels rate
Proportionate rate based on gallons over 42 gallons · Instructions p.2
Before you submit
- 1Ensure you have used the Form 6627 (January 2026) revision.
- 2Verify that the Name and EIN match exactly as shown on Form 720.
- 3Confirm all taxes are calculated using the proper rates listed in Part I, Column (b).
- 4If applicable, ensure you have checked the box for the 1991 election if reporting ODC tax upon sale/use instead of mixture creation.
- 5If applicable, check the box to elect reporting ODC tax at import time (Part V).
- 6Calculate and enter the total ozone-depleting chemicals tax in Part II, Line 3 Total into Column (d) and on Form 720, IRS No. 98.
- 7If required, attach any continuation sheets using the same format to this form.
How to file this form
- 1Determine which filer category applies: refinery operator, crude oil user before tax imposition, or person entering petroleum products.
- 2Complete Part I by filling in lines 1 through 4 with corresponding barrels and rates, calculating the tax amount in column (c).
- 3If applicable, complete Part II by listing ODCs, their pounds, rate, and total tax for that item, summing them to find the Total ozone-depleting chemicals tax.
- 4Complete Part V if electing to report ODC tax upon importation, ensuring you check the appropriate box. (Note: This part may be omitted).
- 5Attach any necessary continuation sheets using the same format as this form.
- 6Sign and date Form 6627 before sending it along with your Form 720.
Known limitations
- 1The purpose of Form 6627 covers domestic crude oil and imported petroleum products, chemicals (other than ozone-depleting chemicals (ODCs)), imported chemical substances, ODCs, imported products that used ODCs as materials in the manufacture or production of the product, and the floor stocks tax on ODCs.
- 2The tax per pound rates listed for certain ODCs are figured using the ozone-depletion factor, meaning they should not be multiplied by the ozone-depletion factor again when calculating the tax.
- 3For 2026, liability for the floor stocks tax applies if, on January 1, the filer holds at least 400 pounds of ODCs (excluding halons or methyl chloroform), 50 pounds of halons, or 1,000 pounds of methyl chloroform.
Field map
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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 January 2026, and filers should use Form 6627 (January 2026) to report their tax. For the latest information on developments related to Form 6627, users can visit IRS.gov/Form6627.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2026.
- Form Number — confirm the form number is 6627.
- Mailing address — Not stated in the official source (though it references IRS.gov).
- Signature — Confirm a signature block exists on the document for completion.
Quick Facts
Downloads
After you file
- 1Prepare a continuation sheet using the same format as the part if more lines are needed and attach it with Form 6627 to Form 720.
- 2Keep a copy of the filed Form 6627 for record-keeping.
- 3For tax reporting in the second calendar quarter of 2026, payment of the environmental taxes is due by June 30, 2026.
- 4If using the form for an election to treat a mixture as the first sale/use of ODCs (Post-1989), the tax on those ODCs must be imposed on the date of the mixture's sale or use.
Sources
- SRCInstructions p.1 — Form 6627 (Rev. January 2026) is used to figure the environmental taxes on domestic crude oil and imported petroleum products, chemicals (other than ozone-depleting chemicals (ODCs)), imported chemical substances, ODCs, imported products that used ODCs as materials in the manufacture or production of the product, and the floor stocks tax on ODCs.
- SRCInstructions p.1 — For 2026, the section 4611 Hazardous Substance Superfund financing rate is $0.18 per barrel.
- SRCInstructions p.1 — Who must file for Petroleum: The operator of the refinery that receives crude oil; the user of crude oil before tax is imposed; and the person entering the petroleum products for consumption, use, or warehousing.
- SRCInstructions p.2 — If you don’t have enough information to determine the conversion factor and the IRS has provided a tax rate, multiply column (b) by column (e).
- SRCInstructions p.3 — The rates listed on Form 6627 are figured using the ozone-depletion factor, and filers should not multiply the tax per pound by the ozone-depletion factor.
- SRCInstructions p.4 — For 2026, liability for the floor stocks tax applies if, on January 1, the filer holds at least 400 pounds of ODCs (other than halons or methyl chloroform), 50 pounds of halons, or 1,000 pounds of methyl chloroform.
Common confusion points
Who needs to file Form 6627?
The filer category depends on what is being taxed: refinery operator, crude oil user before tax imposition, or person entering petroleum products.
→ Check Part I of the instructions for specific roles.
How do you calculate tax if you don't know the conversion factor?
If the IRS provided a rate but not the factor, multiply column (b) by column (e).
→ Verify this calculation method on Instructions p.2.
What is the default calculation when both conversion factor and tax rate are unknown?
Multiply the appraised entry value in column (d) by the rate of 10% in column (e).
→ Confirm this rule on Instructions p.2.
When should you use a continuation sheet?
Prepare one if more lines are required for any part of Form 6627, using the same format as that part.
→ Ensure it is attached to Form 720 when filing.
What happens if you elect a mixture treatment after 1989?
The tax on the post-1989 ODCs within the mixture is imposed on the date of the sale or use of that mixture.
→ Check Instructions p.3 regarding this election.
Do I need to multiply the listed tax per pound by the ozone-depletion factor?
No, you do not; the rate already accounts for it, but caution advises against multiplying it further.
→ Confirm this warning on Instructions p.3 and p.4.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions reference Pub. 510, Excise Taxes, for more information on environmental taxes.
Questions about IRS Form 6627
What is IRS Form 6627 used for?
This form helps businesses figure out how much environmental taxes they owe on things like crude oil and imported chemicals. It applies to various products entering or being used within the United States. By completing Form 6627, filers determine their tax liability for these specific materials.
Who must file IRS Form 6627?
For Petroleum, the operator of the refinery receiving crude oil, the user of crude oil before tax is imposed, and the person entering petroleum products are required to 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 details on various taxed items across its parts. Specifically, Part III covers the Tax on Imported Chemical Substances, requiring data on imported chemical substances and their constituent taxable chemicals listed in Part II.
Where do I file IRS Form 6627?
The instructions direct filers to see Form 720 for information on when and where to file Form 6627. A continuation sheet must be attached with Form 720.
How do I complete IRS Form 6627?
Filers begin by detailing the taxed item in Part III, column (a). They then enter amounts and conversion factors into columns (b) through (f), depending on whether an IRS-provided rate is used. After completing all necessary sections, the form must be attached to Form 720.
What happens if IRS Form 6627 is filed incorrectly?
While specific penalties are not detailed, the form's purpose is to figure these taxes; failure to report accurately means the environmental tax liability will not be correctly determined by the IRS.
Who needs to file Form 6627?
The filer category depends on what is being taxed: refinery operator, crude oil user before tax imposition, or person entering petroleum products. Check Part I of the instructions for specific roles.
How do you calculate tax if you don't know the conversion factor?
If the IRS provided a rate but not the factor, multiply column (b) by column (e). Verify this calculation method on Instructions p.2.
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