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Form 6197 (Rev. 10-2023) Page 2
General Instructions One-Time Filing
Section references are to the Internal Revenue Code unless otherwise If you import a gas guzzling automobile, you may be eligible to make a
noted. one-time filing of Form 720 and Form 6197 if you meet both of the
following conditions.
Purpose of Form • You don’t import gas guzzling automobiles in the course of your trade
Use Form 6197 to figure the gas guzzler tax. The gas guzzler tax is or business; and
imposed on the sale, use, or lease by the manufacturer or importer of an • You aren’t required to file Form 720 reporting excise taxes for the
automobile of a model type that does not meet certain standards for fuel calendar quarter, except for a one-time filing.
economy. Automobiles imported for business or personal use are To make a one-time filing, follow these steps.
subject to the tax.
The tax liability is figured each quarter and reported on Form 720. See 1. File the return for the quarter in which you incur liability for the tax.
the Instructions for Form 720 for information on how to file and make See When To File in the Instructions for Form 720.
deposits. 2. Pay the tax with the return. No deposits are required.
If you import a gas guzzling automobile, you may be eligible to make 3. If you’re an individual and don’t have an employer identification
a one-time filing for which no employer identification number is needed number (EIN), enter your social security number (SSN) or individual
and no deposit is required. See One-Time Filing, later. taxpayer identification number (ITIN) on Form 720 and Form 720-V,
Payment Voucher, in the space for the EIN.
Definitions 4. Check the one-time filing box on Form 720 on the line for IRS No. 40.
Sale includes the manufacturer’s first use of an automobile or first lease Example. In August 2023, Howard, an individual, imports a car. The car
of an automobile. For rules on paying the tax in the case of a first lease, has a fuel economy rating of 15 mpg, so Howard is liable for the gas
see section 4217(e)(2). guzzler tax of $4,500 (Form 6197, line 9). Howard meets the two
Manufacturer includes a producer or importer. The lengthening of conditions for a one-time filing: (1) doesn’t import gas guzzling
existing automobiles is considered manufacture. automobiles in the course of a trade or business, and (2) isn’t otherwise
Automobile (including limousines) means any four-wheeled vehicle required to file Form 720. Howard must file Forms 720 and 6197 for the
rated at 6,000 pounds or less unloaded gross weight that is propelled by third calendar quarter of 2023. Howard doesn’t have to deposit the gas
an engine powered by gasoline or diesel fuel and is intended for use guzzler tax of $4,500 but instead pays with the return. Howard checks
mainly on public streets, roads, and highways. the one-time filing box on Form 720.
Automobile doesn’t include vehicles operated exclusively on a rail or Privacy Act and Paperwork Reduction Act Notice. We ask for the
rails; vehicles sold for use and used (a) as ambulances or combination information on this form in order to carry out the Internal Revenue laws of
ambulance-hearses, (b) as federal, state, or local police or other law the United States. We need it to figure and collect the right amount of tax.
enforcement vehicles, and (c) for firefighting purposes; or nonpassenger Miscellaneous excise taxes are imposed under Subtitle D of the Internal
automobiles as defined in the Code of Federal Regulations, Title 49, Part Revenue Code. This form is used to determine the amount of tax that you
523, section 523.5. owe. Section 6011 requires you to provide the requested information.
Section 6109 requires you to provide your identifying number. Routine
Fuel economy means the average number of miles an automobile uses of this information include giving it to the Department of Justice for
travels on a gallon of gasoline (or an equivalent amount of other fuel) as civil and criminal litigation, and to cities, states, the District of Columbia,
determined by the Environmental Protection Agency (EPA). and U.S. commonwealths and territories for use in administering their tax
Model type means a particular class of automobile as determined by laws. We may also disclose this information to other countries under a tax
EPA regulations. treaty, to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to combat
Instructions for Part I terrorism. Failure to provide this information in a timely manner or
Complete Part I, lines 2 through 13. providing false or fraudulent information may subject you to penalties.
Column (d). Each line indicates a rating category based on the fuel You aren’t required to provide the information requested on a form
economy (mpg) of the model type. Enter the number of automobiles that is subject to the Paperwork Reduction Act unless the form displays
sold, used, or leased during the quarter in column (d) on the applicable a valid OMB control number. Books or records relating to a form or its
line for the rating category. instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
If you sold two or more models that fall within one category, enter the returns and return information are confidential, as required by section
total number of cars for all models in that category (see Example below). 6103.
Example. In the second calendar quarter, a manufacturer sold: The time needed to complete and file these forms and related
schedules will vary depending on individual circumstances. The
Model Fuel economy rating (mpg) No. sold estimated average times are:
A 20 6 Recordkeeping . . . . . . . . . . . . 7 hr., 10 min.
Learning about the law or the form . . . . . . 0 hr., 12 min.
B 19.7 8 Preparing, copying, assembling,
Total automobiles sold . . . . . . . 14 and sending the form to the IRS . . . . . . . 0 hr., 19 min.
Comments and suggestions. We welcome your comments about this
To complete Form 6197, the manufacturer would: form and your suggestions for future revisions. You can send us
1. Find the fuel economy rating for the models sold. Both models fall comments through www.irs.gov/FormComments. Or you can write to:
in the category for line 4 (19.5–20.5). Internal Revenue Service
2. Enter 14 in column (d), line 4. Tax Forms and Publications
1111 Constitution Ave. NW
3. Enter $23,800 ($1,700 × 14) in column (e), line 4. IR-6526
4. Enter $23,800 on line 13, and on the line for IRS No. 40 on Form Washington, DC 20224
720 for the second calendar quarter. Although we can’t respond individually to each comment received, we
appreciate your feedback and will consider your comments and
Instructions for Part II suggestions as we revise our tax forms, instructions, and publications. Do
Complete Part II by entering the information for each model type sold not send tax questions, tax returns, or payments to the above address.
during a quarter. Ordering forms and publications. Go to www.irs.gov/Forms to
Using the facts in the Example above, the manufacturer would make download forms and publications. Otherwise, you can go to
two entries, one for Model A and one for Model B. www.irs.gov/OrderForms to order forms. Call 800-829-3676 to order
If you need more space, attach a schedule in the same format as prior-year forms and instructions. The IRS will process your order for
Part II. forms and publications as soon as possible. Do not resubmit requests
you’ve already sent us. You can get forms and publications faster
online.
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