Federal Gas Guzzler Tax

Gas Guzzler Tax
Form 6197 (Rev. October 2023)
6197

Gas Guzzler Tax

Form
(Rev. October 2023)
Department of the Treasury
Internal Revenue Service
Name (as shown on Form 720)

Computation of Tax

If the fuel economy (mpg) of
the automobile model type is:
(a)
At
least

(b)
But
less
than

(c)
Tax
rate

1

22.5

—

$0

2

21.5

22.5

3

20.5

4
5
6
13

Employer identification number

Quarter ending

(d)
Number
of cars
sold

(e)
Tax due
(multiply
column (c) by
column (d))

Line number

Line number

Part I

OMB No. 1545-0242

Go to www.irs.gov/Form6197 for the latest information.
Attach to Form 720.

If the fuel economy (mpg) of
the automobile model type is:
(a)
At
least

(b)
But
less
than

(c)
Tax
rate

7

16.5

17.5

$3,000

1,000

8

15.5

16.5

3,700

21.5

1,300

9

14.5

15.5

4,500

19.5

20.5

1,700

10

13.5

14.5

5,400

18.5

19.5

2,100

11

12.5

13.5

6,400

(d)
Number
of cars
sold

—
17.5
18.5
2,600
12
12.5
7,700
Total tax due for the quarter. Add lines 2 through 12 in column (e). Enter here and on Form 720 on
the line for IRS No. 40
. . . . . . . . . . . . . . . . . . . . . . . . .

Part II
Line no.
from
above

(e)
Tax due
(multiply
column (c) by
column (d))

13

Identification of Models Subject to Gas Guzzler Tax
Fuel
economy
rating

No. of
vehicles

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Make, model name, and model year

Cat. No. 50011N

Form

6197 (Rev. 10-2023)

Page 2

Form 6197 (Rev. 10-2023)

General Instructions

One-Time Filing

Section references are to the Internal Revenue Code unless otherwise
noted.

If you import a gas guzzling automobile, you may be eligible to make a
one-time filing of Form 720 and Form 6197 if you meet both of the
following conditions.
• You don’t import gas guzzling automobiles in the course of your trade
or business; and
• You aren’t required to file Form 720 reporting excise taxes for the
calendar quarter, except for a one-time filing.
To make a one-time filing, follow these steps.
1. File the return for the quarter in which you incur liability for the tax.
See When To File in the Instructions for Form 720.
2. Pay the tax with the return. No deposits are required.
3. If you’re an individual and don’t have an employer identification
number (EIN), enter your social security number (SSN) or individual
taxpayer identification number (ITIN) on Form 720 and Form 720-V,
Payment Voucher, in the space for the EIN.
4. Check the one-time filing box on Form 720 on the line for IRS No. 40.
Example. In August 2023, Howard, an individual, imports a car. The car
has a fuel economy rating of 15 mpg, so Howard is liable for the gas
guzzler tax of $4,500 (Form 6197, line 9). Howard meets the two
conditions for a one-time filing: (1) doesn’t import gas guzzling
automobiles in the course of a trade or business, and (2) isn’t otherwise
required to file Form 720. Howard must file Forms 720 and 6197 for the
third calendar quarter of 2023. Howard doesn’t have to deposit the gas
guzzler tax of $4,500 but instead pays with the return. Howard checks
the one-time filing box on Form 720.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form in order to carry out the Internal Revenue laws of
the United States. We need it to figure and collect the right amount of tax.
Miscellaneous excise taxes are imposed under Subtitle D of the Internal
Revenue Code. This form is used to determine the amount of tax that you
owe. Section 6011 requires you to provide the requested information.
Section 6109 requires you to provide your identifying number. Routine
uses of this information include giving it to the Department of Justice for
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treaty, to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to combat
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returns and return information are confidential, as required by section
6103.
The time needed to complete and file these forms and related
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Purpose of Form
Use Form 6197 to figure the gas guzzler tax. The gas guzzler tax is
imposed on the sale, use, or lease by the manufacturer or importer of an
automobile of a model type that does not meet certain standards for fuel
economy. Automobiles imported for business or personal use are
subject to the tax.
The tax liability is figured each quarter and reported on Form 720. See
the Instructions for Form 720 for information on how to file and make
deposits.
If you import a gas guzzling automobile, you may be eligible to make
a one-time filing for which no employer identification number is needed
and no deposit is required. See One-Time Filing, later.

Definitions
Sale includes the manufacturer’s first use of an automobile or first lease
of an automobile. For rules on paying the tax in the case of a first lease,
see section 4217(e)(2).
Manufacturer includes a producer or importer. The lengthening of
existing automobiles is considered manufacture.
Automobile (including limousines) means any four-wheeled vehicle
rated at 6,000 pounds or less unloaded gross weight that is propelled by
an engine powered by gasoline or diesel fuel and is intended for use
mainly on public streets, roads, and highways.
Automobile doesn’t include vehicles operated exclusively on a rail or
rails; vehicles sold for use and used (a) as ambulances or combination
ambulance-hearses, (b) as federal, state, or local police or other law
enforcement vehicles, and (c) for firefighting purposes; or nonpassenger
automobiles as defined in the Code of Federal Regulations, Title 49, Part
523, section 523.5.
Fuel economy means the average number of miles an automobile
travels on a gallon of gasoline (or an equivalent amount of other fuel) as
determined by the Environmental Protection Agency (EPA).
Model type means a particular class of automobile as determined by
EPA regulations.

Instructions for Part I
Complete Part I, lines 2 through 13.
Column (d). Each line indicates a rating category based on the fuel
economy (mpg) of the model type. Enter the number of automobiles
sold, used, or leased during the quarter in column (d) on the applicable
line for the rating category.
If you sold two or more models that fall within one category, enter the
total number of cars for all models in that category (see Example below).
Example. In the second calendar quarter, a manufacturer sold:
Model

Fuel economy rating (mpg)

No. sold

A

20

6

B

19.7

8

Total automobiles sold

.

.

.

.

.

.

.

14

To complete Form 6197, the manufacturer would:
1. Find the fuel economy rating for the models sold. Both models fall
in the category for line 4 (19.5–20.5).
2. Enter 14 in column (d), line 4.
3. Enter $23,800 ($1,700 × 14) in column (e), line 4.
4. Enter $23,800 on line 13, and on the line for IRS No. 40 on Form
720 for the second calendar quarter.

Instructions for Part II
Complete Part II by entering the information for each model type sold
during a quarter.
Using the facts in the Example above, the manufacturer would make
two entries, one for Model A and one for Model B.
If you need more space, attach a schedule in the same format as
Part II.