Form 6627, Environmental Taxes, is the Internal Revenue Service (IRS) schedule that you attach to Form 720, Quarterly Federal Excise Tax Return, to figure the environmental taxes on petroleum, chemicals, imported chemical substances and ozone-depleting chemicals (ODCs). It is used by refinery operators, crude oil users, importers, manufacturers and others who owe these taxes. On this page you can fill out Form 6627 online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Form6627.
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What is Form 6627?
Form 6627, Environmental Taxes, is the IRS form used to figure the environmental excise taxes on domestic crude oil and imported petroleum products, chemicals, imported chemical substances, ozone-depleting chemicals (ODCs), imported products made with ODCs, and floor stocks of ODCs. It is attached to Form 720.
The form has six parts, and each total is carried to a numbered line of Form 720:
- Part I, Tax on Petroleum (IRS Nos. 53, 18, 16 and 21).
- Part II, Tax on Chemicals other than ODCs (IRS No. 54).
- Part III, Tax on Imported Chemical Substances (IRS No. 17).
- Part IV, Tax on Ozone-Depleting Chemicals (IRS No. 98).
- Part V, ODC Tax on Imported Products (IRS No. 19).
- Part VI, Tax on Floor Stocks of ODCs (IRS No. 20).
The January 2026 revision reflects several changes the IRS instructions describe. The section 4611 oil spill liability taxes, reported on the lines for IRS Nos. 18 and 21, expired after December 31, 2025. The list of taxable imported chemical substances was updated, with 60 substances added effective January 1, 2026. The ODC rates for 2026 are set out in the instructions. The instructions also say the section 4611 tax on exported crude oil currently does not apply. The tax rates themselves are printed on the form and in the instructions, so check them there.
Form 6627 does not report anything on its own: it supports the amounts entered on Form 720. The IRS refers readers to Pub. 510, Excise Taxes, for more on environmental taxes.
Who needs to file Form 6627?
The IRS instructions name who must file for each tax:
- Petroleum: the operator of the refinery that receives crude oil; the user of crude oil before the tax is imposed; and the person entering petroleum products for consumption, use, or warehousing.
- Chemicals other than ODCs: the manufacturer, producer, or importer of the chemicals who sells or uses them.
- Imported chemical substances: the importer of the substances who sells or uses them.
- ODCs: the manufacturer or importer of ODCs who sells or uses them; the importer of taxable products who sells or uses them; and, for 2026, a person other than the manufacturer or importer who holds ODCs for sale or use in manufacturing on January 1, 2026.
Crude oil used for extracting oil or natural gas on the premises where it is produced is not taxable. The floor stocks tax applies only if you hold the minimum quantities of ODCs the instructions set for January 1, 2026.
Form 6627 is not a stand-alone return. Only filers who report these taxes on Form 720 attach it. The form carries no separate rule on who may sign, so representative questions follow the Instructions for Form 720.
When to file Form 6627
File Form 6627 with each Form 720, Quarterly Federal Excise Tax Return, on which you report these environmental taxes. The form is labeled "Attach to Form 720," and the instructions send you to the Instructions for Form 720 for when and where to file. The quarter ending is entered at the top of the form.
For the 2026 floor stocks tax on ODCs, report the tax on Form 6627 and Form 720 for the second calendar quarter of 2026. Payment of that tax is due by June 30, 2026.
The oil spill liability taxes (IRS Nos. 18 and 21) expired after December 31, 2025. Do not enter them unless Congress extends them; the IRS says to check IRS.gov/Form6627 for legislation that does. Filers should use the January 2026 revision to report their tax.
Documents you need
- Form 720, Quarterly Federal Excise Tax Return: Form 6627 is attached to it, and its totals are entered on the matching IRS No. lines of Form 720.
- A continuation sheet in the same format as the part, only if you need more lines for any part of Form 6627; attach it with Form 6627 to Form 720.
How to fill out Form 6627
Enter name, quarter and EIN
At the top, enter your name as shown on Form 720, the quarter ending, and your employer identification number (EIN).
Complete Part I, lines 1 to 4
Enter barrels of crude oil received at a U.S. refinery (line 1) and crude oil taxed before receipt (line 2), then subtract to get line 3. Enter crude oil used in the U.S. before the tax was imposed on line 4, and multiply column (a) by the printed rate in column (b) to get column (c) tax.
Total the petroleum taxes
Line 5 totals the superfund tax from lines 3(a) and 4(a) for Form 720, IRS No. 53. On lines 7 and 8, enter barrels imported in column (a); the two must agree, and line 7 goes to IRS No. 16. Do not enter the expired oil spill amounts (lines 6 and 8, IRS Nos. 18 and 21) unless Congress extends the tax.
Complete Part II chemical tax
For each taxable chemical in lines 1 to 42, enter tons in column (a) and multiply by the printed rate in column (b) for the tax in column (c). Add column (c) on line 43 and enter it on Form 720 for IRS No. 54.
Complete Part III imported substances
List each substance in column (a) and tons in column (b). Use columns (c) to (e) for the conversion factor method; if you lack the information, use the IRS-provided rate or the entry-value method as the instructions direct. Multiply in column (f), total on line 4 and enter it for IRS No. 17.
Check the Part IV elections and ODCs
Check the 1990 or 1991 election box only if you elect to report the tax when you sell or use a mixture. For each ODC, enter pounds in column (b) and the tax per pound from the instructions in column (c), then multiply for column (d). Enter the line 4 total for IRS No. 98.
Complete Part V imported products
Check the election box only if you report the tax at import. For each product, enter the number of products, ODC weight, tax per pound and tax in columns (b) to (f); with the value method, skip column (c) and use the entry value in column (e). Enter the line 4 total for IRS No. 19.
Complete Part VI floor stocks
If you hold the minimum quantities on January 1, 2026, list each ODC with pounds in column (b) and tax per pound in column (c), then multiply for column (d). Enter the line 4 total for IRS No. 20.
Add continuation sheets if needed
If a part needs more lines, prepare a continuation sheet in the same format and include its amounts in the part's total line.
Review and download the completed PDF
Check that every total matches the Form 720 line it feeds and that you used the January 2026 revision. Download or print the completed PDF from FillingPDF and attach it to Form 720 as described under How to submit.
How to submit Form 6627
Form 6627 is not filed on its own: you attach it to Form 720, Quarterly Federal Excise Tax Return, and it travels with that return.
- With Form 720: attach the completed Form 6627 to Form 720. The totals from Form 6627 are also entered on the matching lines of Form 720 (IRS Nos. 53, 16, 54, 17, 98, 19 and 20, and Nos. 18 and 21 only if those taxes are extended).
- Continuation sheets: if you need more lines for any part, prepare a continuation sheet in the same format as that part and attach it with Form 6627 to Form 720.
- Where and when to file: Form 6627 prints no address or portal. The IRS instructions refer you to the Instructions for Form 720 for when and where to file Form 6627, and to Pub. 510 for more on environmental taxes.
FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 720.
Common mistakes to avoid
- Entering the expired oil spill taxes on the lines for IRS Nos. 18 and 21; the instructions say not to unless Congress extends them.
- Reporting on an older revision; the IRS says filers should use the Form 6627 (January 2026) revision.
- Entering different barrel counts on lines 7 and 8, column (a); the form says each must agree with the other.
- Multiplying the tax per pound by the ozone-depletion factor in Parts IV, V or VI; the per-pound rates in the instructions already include it.
- Using an IRS-provided rate or the entry-value method in Part III when you have enough information to determine the conversion factor.
- Completing Part V column (c) when using the value method; the instructions say to leave it blank and enter the value-method rate in column (d).
- Running out of lines and squeezing entries in instead of attaching a continuation sheet in the same format with Form 6627 and Form 720.
- Taxing crude oil used for extracting oil or natural gas on the premises where it is produced, which the instructions say is not taxable.
Frequently asked questions
What is Form 6627 used for?
Form 6627 is the IRS form used to figure environmental taxes on domestic crude oil and imported petroleum products, chemicals, imported chemical substances, ODCs, imported products made with ODCs, and floor stocks of ODCs. The totals are carried to the matching lines of Form 720.
Do I attach Form 6627 to Form 720?
Yes. The form is labeled "Attach to Form 720," and the IRS instructions say to attach any continuation sheet with Form 6627 to Form 720, Quarterly Federal Excise Tax Return. For when and where to file, see the Instructions for Form 720.
Do I still report the oil spill tax on Form 6627 for 2026?
No, unless Congress extends it. The section 4611 oil spill liability taxes (IRS Nos. 18 and 21) expired after December 31, 2025, and the instructions say not to enter them. Check IRS.gov/Form6627 for any legislation that extends them.
Who has to file Form 6627?
Refinery operators who receive crude oil, users of crude oil before the tax is imposed, persons entering petroleum products, manufacturers, producers and importers of taxable chemicals or ODCs who sell or use them, and importers of taxable products or chemical substances. Each group is listed in the instructions.
When is the 2026 floor stocks tax on ODCs due?
Report it on Form 6627 and Form 720 for the second calendar quarter of 2026. Payment is due by June 30, 2026. You owe it only if you held the minimum quantities of ODCs on January 1, 2026, as set out in the instructions.
What if I cannot determine the conversion factor in Part III?
If the IRS has provided a tax rate for the substance, that rate applies. If it has not, the instructions say to figure the tax from the appraised entry value of the substance, using the rate they give. The Table of Taxable Imported Chemical Substances shows which rates exist.
What if I need more lines on Form 6627?
Prepare a continuation sheet in the same format as the part you are completing. Attach it with Form 6627 to Form 720, and include its amounts in that part's total line.
Can I fill out Form 6627 online?
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 with the IRS; you submit it with Form 720 through the IRS channels.
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