Form 6627 - Environmental Taxes Page 3
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Form 6627 (Rev. 1-2018)
Figure the tax for Part III.
Tax Per
Post-1990 ODCs
Pound in 2018
Column (a). Enter the imported product and the
Carbon tetrachloride
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. 17.270
applicable ODC. Use additional lines if there is more than
Methyl chloroform .
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1.57
one ODC.
CFC-13, CFC-111, CFC-112, and CFC-211 through
Column (b). Enter the number of taxable products
CFC-217 .
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. 15.70
imported.
The tax per pound rates above are figured using
▲
!
Column (c). Enter the ODC weight of the product in
the ozone-depletion factor. Do not multiply the tax
pounds. If you are using the value method, do not complete
per pound by the ozone-depletion factor.
this column.
CAUTION
Mixture elections. Generally, the creation of a mixture
Column (d). Enter the tax per pound from the chart in the
containing one or more ODCs by the manufacturer or
instructions for Part II, earlier. If you are using the value
importer of an ODC is treated as the use of the ODC in the
method, enter 1% (0.01).
mixture. However, the manufacturer or importer may elect to
Column (e). If you are using the value method to figure the
treat the sale or use of the mixture as the first sale or use of
tax, enter the entry value of the total number of imported
the ODC in the mixture.
products.
Post-1989 ODCs (the 1990 election). If this election
Column (f). Figure the tax due by multiplying the number
is made, the tax on the post-1989 ODCs (listed earlier)
of products in column (b) by the ODC weight in column (c) by
contained in the mixture is imposed on the date of sale or
the tax per pound in column (d). If you are using the value
use of the mixture. To make the election, check the first box
method, multiply the 1% (0.01) rate in column (d) by the
in Part II, under Elections. This election may be revoked only
entry value in column (e).
with the consent of the IRS.
Part IV. Tax on Floor Stocks of ODCs, IRS
Post-1990 ODCs (the 1991 election). If this election
No. 20
is made, the tax on the post-1990 ODCs (listed earlier)
contained in the mixture is imposed on the date of sale or
The floor stocks tax for 2018 is imposed on the following
use of the mixture. To make the election, check the second
ODCs.
box in Part II, under Elections. This election may be revoked
Tax Per
only with the consent of the IRS.
ODCs
Pound in 2018
Column (c). Enter the tax per pound using the chart earlier.
CFC-11 .
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. $0.45
Part III. ODC Tax on Imported Products,
CFC-12 .
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0.45
IRS No. 19
CFC-113 .
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0.36
CFC-114 .
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0.45
An imported taxable product is any product entered into the
CFC-115 .
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0.27
United States for consumption, use, or warehousing if any
ODC was used as material in the manufacture or production
Halon-1211
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1.35
of the product. The product must also be listed in the
Halon-1301
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4.50
imported products table issued by the IRS. See Regulations
Halon-2402
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2.70
section 52.4682-3(f)(6). The tax is based on the weight of
Carbon tetrachloride .
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0.495
ODCs used in the manufacture of the product. If the weight
Methyl chloroform
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0.045
cannot be determined under the exact method or table
method (see below), the tax is 1% of the entry value of the
CFC-13, CFC-111, CFC-112, and CFC-211 through
CFC-217 .
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0.45
product (value method).
The tax per pound rates above are figured using
▲
Importer election. Generally, an imported taxable product is
!
the ozone-depletion factor. Do not multiply the tax
taxed when it is sold or used by the importer. However, an
per pound by the ozone-depletion factor.
importer may elect to treat the entry of products into the
CAUTION
United States as the use of such products. This election
For 2018, you are liable for the floor stocks tax if, on
applies to all products held by the importer when the
January 1, you hold any of the following.
election becomes effective. It also applies to all products the
importer enters into the United States after the election
1. At least 400 pounds of ODCs, other than halons or
becomes effective. If an election applies to an imported
methyl chloroform, subject to the floor stocks tax.
taxable product, tax is imposed on the product on the date
2. At least 50 pounds of halons.
of entry. To make the election, check the box in Part III,
3. At least 1,000 pounds of methyl chloroform.
under Election. This election may be revoked only with the
consent of the IRS.
Report the tax on Form 6627 and Form 720 for the
second calendar quarter of 2018. Payment of the tax is due
Figure the ODC weight of the product as follows.
by June 30, 2018.
Exact method. If you determine the weight of each ODC
Column (c). Enter the tax per pound using the chart above.
used as a material in the manufacture of the product and you
can support this determination, the ODC weight is the weight
you determine.
Table method. If you do not use the exact method and
the ODC weight is listed in the imported products table, use
the ODC weight listed to figure the tax. See Pub. 510 for
more information.
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