Form 6197, Gas Guzzler Tax, is the Internal Revenue Service (IRS) form used to figure the gas guzzler tax on the sale, use or lease of an automobile whose model type does not meet certain fuel economy standards. Manufacturers, including importers, complete it each quarter and attach it to Form 720. On this page you can fill out Form 6197 online on FillingPDF and download or print the completed PDF; the form and its latest information are published by the IRS at www.irs.gov/Form6197.
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What is Form 6197?
Form 6197, Gas Guzzler Tax, is the IRS form used to figure the gas guzzler tax, which 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.
The form has two parts. Part I, Computation of Tax, sorts automobiles into fuel economy (mpg) categories on lines 1 through 12, each with its own tax rate. You enter the number of cars in column (d) and multiply by the rate in column (c) to get the tax in column (e). Line 13 totals the quarter's tax. Part II, Identification of Models Subject to Gas Guzzler Tax, lists each model type sold during the quarter.
The tax liability is figured each quarter and reported on Form 720, Quarterly Federal Excise Tax Return. The line 13 total goes on Form 720 on the line for IRS No. 40, and Form 6197 is attached to that return. The form is issued under OMB No. 1545-0242 and falls under the miscellaneous excise taxes of Subtitle D of the Internal Revenue Code.
Key terms from the IRS instructions: fuel economy is the average miles an automobile travels on a gallon of gasoline (or an equivalent amount of other fuel), as determined by the Environmental Protection Agency (EPA). A model type is a class of automobile as determined by EPA regulations. "Manufacturer" includes a producer or importer, and lengthening an existing automobile counts as manufacture.
Who needs to file Form 6197?
Manufacturers of automobiles file Form 6197 for each quarter in which they sell, use or lease an automobile of a model type that does not meet the fuel economy standards. The IRS instructions define "manufacturer" to include a producer or an importer. Automobiles imported for business or personal use are subject to the tax.
An "automobile" means a four-wheeled vehicle, including a limousine, rated at 6,000 pounds or less unloaded gross weight, propelled by a gasoline or diesel engine and intended for use mainly on public streets, roads and highways. The form does not apply to:
- vehicles operated exclusively on a rail or rails;
- vehicles sold for use and used as ambulances or combination ambulance-hearses, as federal, state or local police or other law enforcement vehicles, or for firefighting purposes;
- nonpassenger automobiles as defined in 49 CFR Part 523, section 523.5.
Individuals who import a gas guzzling automobile may qualify for a one-time filing of Form 720 and Form 6197, with no employer identification number and no deposit. This requires that you do not import gas guzzling automobiles in the course of a trade or business and are not otherwise required to file Form 720 for the calendar quarter.
When to file Form 6197
The gas guzzler tax is figured each quarter, so you complete Form 6197 for each quarter in which you sold, used or leased automobiles subject to the tax, and attach it to that quarter's Form 720. The form has no due date of its own: for when Form 720 is due and how deposits are made, the IRS instructions refer you to the Instructions for Form 720.
For a one-time filing by an importer who qualifies, file the return for the quarter in which you incur liability for the tax. Pay the tax with the return; no deposits are required.
Documents you need
- Form 720, Quarterly Federal Excise Tax Return, for the quarter: Form 6197 is attached to it, and the line 13 total is entered on the line for IRS No. 40.
- An additional schedule in the same format as Part II, only if you need more space to list model types.
- Form 720-V, Payment Voucher, only for a one-time filing by an individual without an EIN: enter your SSN or ITIN in the EIN space, as on Form 720.
How to fill out Form 6197
Enter name, quarter and EIN
At the top, enter your name as shown on Form 720, the quarter ending date and your employer identification number. On a one-time filing by an individual without an EIN, use the SSN or ITIN as on Form 720.
Find each model's fuel economy category
For each model type sold, used or leased during the quarter, use its EPA fuel economy rating (mpg) to find the category in the table. Each category sits on one numbered line, 2 through 12.
Enter the number of cars in column (d)
On the line for each category, enter the number of automobiles sold, used or leased during the quarter. If two or more models fall in one category, enter the total number of cars for all of them.
Figure the tax in column (e)
Multiply the number of cars in column (d) by the tax rate in column (c) for that line, and enter the result in column (e). Line 1 is not completed.
Total the tax on line 13
Add lines 2 through 12 in column (e) and enter the total tax due for the quarter on line 13. Enter the same amount on Form 720 on the line for IRS No. 40.
List the models in Part II
Enter one entry for each model type sold during the quarter: the line number from Part I, the fuel economy rating, the number of vehicles, and the make, model name and model year.
Attach more space if needed
If Part II does not fit all your model types, attach a schedule in the same format as Part II.
Review and download the completed PDF
Check that the cars counted in each line match Part II and that line 13 matches Form 720. Download or print the completed PDF from FillingPDF and attach it to Form 720 as described under How to submit.
How to submit Form 6197
Form 6197 is not filed alone: it is attached to Form 720, and the form says so at the top. It is submitted through whatever channel you use for Form 720, and the IRS directs you to the Instructions for Form 720 for how to file and make deposits.
- With Form 720: enter the line 13 total on Form 720 on the line for IRS No. 40 and attach Form 6197.
- One-time filing: pay the tax with the return instead of making deposits. If you are an individual without an employer identification number (EIN), enter your Social Security number (SSN) or individual taxpayer identification number (ITIN) in the EIN space on Form 720 and on Form 720-V, Payment Voucher, and check the one-time filing box on Form 720 on the line for IRS No. 40.
Do not send tax questions, returns or payments to the Tax Forms and Publications address printed on Form 6197; it is for comments on the form only. Comments can also be sent through www.irs.gov/FormComments. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 6197 without attaching it to Form 720; the form states it is to be attached to Form 720.
- Entering the line 13 total somewhere other than Form 720 on the line for IRS No. 40.
- Entering anything on line 1; the instructions say to complete Part I, lines 2 through 13 only.
- Listing two models in one fuel economy category on separate lines instead of entering the combined number of cars for that category in column (d).
- Leaving out Part II, which asks for each model type sold during the quarter, or running out of space without attaching a schedule in the same format.
- Making a one-time filing without checking the one-time filing box on Form 720 on the line for IRS No. 40.
- Entering an EIN-less individual's SSN or ITIN on Form 720 but not on Form 720-V in the space for the EIN.
- Sending tax questions, returns or payments to the Tax Forms and Publications address on the form, which is for comments only.
Frequently asked questions
What is 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 fuel economy standards. Form 6197 is the IRS form used to figure it, and the total is reported on Form 720.
Who has to file Form 6197?
Manufacturers, including producers and importers, who sell, use or lease automobiles of a model type below the fuel economy standards. Automobiles imported for business or personal use are subject to the tax. Ambulances, police and firefighting vehicles and some other vehicles are not automobiles for this purpose.
Where does the line 13 total of Form 6197 go?
Enter the line 13 total on Form 720 on the line for IRS No. 40. Form 6197 is attached to Form 720 for the same quarter; it is not filed on its own.
Do I need an EIN to pay the gas guzzler tax on a car I imported?
Not for a one-time filing. If you import a gas guzzling car outside a trade or business and are not otherwise required to file Form 720, enter your SSN or ITIN in the EIN space on Form 720 and Form 720-V, check the one-time filing box and pay with the return.
Do I have to make deposits for a one-time filing?
No. For a one-time filing you pay the tax with the return for the quarter in which you incur liability. No deposits are required. For anyone else, the Instructions for Form 720 explain how to make deposits.
How do I complete Form 6197 if I sold several models?
Enter the number of cars on the line for each fuel economy category in column (d). If models share a category, enter their combined total on that line. In Part II, make one entry for each model type; attach a same-format schedule if you need more space.
Can I fill out Form 6197 online on FillingPDF?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or Form 720 with the IRS; you submit it through the channels for Form 720.
When is Form 6197 due?
Form 6197 has no separate due date. The tax is figured each quarter and reported on Form 720, so it is due with Form 720; the IRS points to When To File in the Instructions for Form 720. For a one-time filing, file the return for the quarter in which you incur the liability.
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