Enlarge image | Form 6627 Environmental Taxes OMB No. 1545-0023 (Rev. January 2023) Attach to Form 720. Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form6627 for instructions and the latest information. Name (as shown on Form 720) Quarter ending Employer identification number (EIN) (a) (b) (c) Part I Tax on Petroleum Barrels Rate Tax 1 Crude oil received at a U.S. refinery . . . . . . . . . . . . 2 Crude oil taxed before receipt at refinery . . . . . . . . . . 3 Taxable crude oil. Subtract line 2 from line 1. Enter the result on both lines 3(a) and 3(b), column (a). Enter in column (c) the amount of tax by multiplying column (a) by column (b) for both lines. (a) $ .164 bbl $ (b) $ .09 bbl $ 4 Crude oil used in or exported from the U.S. before the tax was imposed. Multiply column (a) by column (b) and enter the amount of tax in column (c). Enter on both lines 4(a) and 4(b), column (a). Enter in column (c) the amount of tax by multiplying column (a) by column (b) for both lines. (a) $ .164 bbl $ (b) $ .09 bbl $ 5 Total domestic petroleum superfund tax (add lines 3(a) and 4(a), column (c)). Enter here and on Form 720 on the line for IRS No. 53 . . . . $ 6 Total domestic petroleum oil spill tax. Add lines 3(b) and 4(b), column (c). Enter the total here and on Form 720 on the line for IRS No. 18 . . . $ 7 Imported petroleum products superfund tax. Enter the number of barrels imported in column (a). (Must agree with line 8, column (a).) Enter in column (c) the amount of tax by multiplying column (a) by column (b), and also enter it on Form 720 on the line for IRS No. 16 . . . . . . . $ .164 bbl $ 8 Imported petroleum products oil spill tax. Enter the number of barrels imported in column (a). (Must agree with line 7, column (a).) Multiply column (a) by column (b) and enter the amount of tax in column (c). Also enter the amount on Form 720 on the line for IRS No. 21 . . . . . $ .09 bbl $ Part II Tax on Chemicals (Other Than Ozone-Depleting Chemicals (ODCs)), IRS No. 54 Chemical (c) Tax Chemical (c) Tax (general formula (a) Tons (b) Rate (multiply column (a) (general formula (a) Tons (b) Rate (multiply column (a) or symbol) by column (b)) or symbol) by column (b)) 1 Acetylene (C2H2) $9.74 24 Lead oxide (PbO) $8.28 2 Ammonia (NH3) . 5.28 25 Mercury (Hg) . . 8.90 3 Antimony (Sb) . 8.90 26 Methane (CH4) . 6.88 4 Antimony trioxide 27 Naphthalene (C10H8) 9.74 (Sb2O3) . . . 7.50 28 Nickel (Ni) . . . 8.90 5 Arsenic (As) . . 8.90 29 Nitric acid (HNO3) 0.48 6 Arsenic trioxide 30 Phosphorus (P) . 8.90 (As2O3) . . . . 6.82 31 Potassium 7 Barium sulfide (BaS) 4.60 dichromate (K2 Cr2 7O ) 3.38 8 Benzene (C6H6) . 9.74 32 Potassium 9 Bromine (Br) . . 8.90 hydroxide (KOH) . 0.44 10 Butadiene (C4H6) 9.74 33 Propylene (C3H6) . 9.74 11 Butane (C4H10) . 9.74 34 Sodium dichromate 12 Butylene (C4H8) . 9.74 (NaCr2O7) . . . 3.74 13 Cadmium (Cd) . 8.90 35 Sodium hydroxide 14 Chlorine (Cl) . . 5.40 (NaOH) . . . . 0.56 15 Chromite (FeCr2O4) 3.04 36 Stannic chloride 16 Chromium (Cr) . 8.90 (SnCl4) . . . . 4.24 17 Cobalt (Co) . . 8.90 37 Stannous chloride 18 Cupric oxide (CuO) 7.18 (SnCl2) . . . . 5.70 19 Cupric sulfate (CuSO4 ) 3.74 38 Sulfuric acid (H2 SO4 ) 0.52 20 Cuprous oxide (Cu2 O) 7.94 39 Toluene (C7H8) . 9.74 21 Ethylene (C2H4) . 9.74 40 Xylene (C8H10) . 9.74 22 Hydrochloric acid (HCI) 0.58 41 Zinc chloride (ZnCl2 ) 4.44 23 Hydrogen fluoride (HF) 8.46 42 Zinc sulfate (ZnSO4 ) 3.80 43 Total Chemical Tax (add lines 1–42, column (c)). Enter here and on Form 720 on the line for IRS No. 54 $ For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 720. Cat. No. 43490I Form 6627 (Rev. 1-2023) |
Enlarge image | Form 6627 (Rev. 1-2023) Page 2 Part III Tax on Imported Chemical Substances, IRS No. 17 (c) Taxable chemical (a) Imported chemical (b) Tons used in manufacture (d) Conversion factor or (e) Rate (f) Tax substance of substance entry value (see instructions) 1 2 3 4 Total imported chemical substances tax. Add all amounts in column (f). Include amounts from any additional sheets. Enter here and on Form 720 on the line for IRS No. 17 . . . . . . . . . . $ Part IV Tax on Ozone-Depleting Chemicals (ODCs), IRS No. 98 Elections. If you elect to report the tax on post-1989 ODCs at the time you sell or use a mixture containing such chemicals instead of when you make the mixture, check this box (the 1990 election) . . . . . . . . . . . . . . . . . . If you elect to report the tax on post-1990 ODCs at the time you sell or use a mixture containing such chemicals instead of when you make the mixture, check this box (the 1991 election) . . . . . . . . . . . . . . . . . . . . . . . (a) ODC (b) Number (c) Tax per pound (d) Tax of pounds (see Part IV instructions) (multiply column (b) by column (c)) 1 2 3 4 Total ozone-depleting chemicals tax. Add all amounts in column (d). Include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 98 . . . . . . . $ Part V ODC Tax on Imported Products, IRS No. 19 Election. If you elect to report the tax on imported products at the time you import the products instead of when you sell or use the products, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) Imported product and (b) Number (c) ODC weight (d) Tax (e) Entry value (f) Tax the applicable ODC of products of product per pound (see Part V instructions) 1 2 3 4 Total ODC tax on imported products. Add all amounts in column (f). Include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 19 . . . . . . . $ Part VI Tax on Floor Stocks of ODCs, IRS No. 20 (a) ODC (b) Number (c) Tax per pound (d) Tax of pounds (see Part VI instructions) (multiply column (b) by column (c)) 1 2 3 4 Total floor stocks tax. Add all amounts in column (d). Include amounts from any additional sheets. Enter the total here and on Form 720 on the line for IRS No. 20 . . . . . . . . . . . . . $ Form 6627 (Rev. 1-2023) |