Form 6627 - Environmental Taxes Page 3

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Form 6627 (Rev. 1-2016)
Part III. ODC Tax on Imported Products,
oil, and other liquid hydrocarbon refinery products. The
person entering the petroleum product into the country is
IRS No. 19
liable for the tax.
An imported taxable product is any product entered into the
The tax on petroleum is imposed only once on any
United States for consumption, use, or warehousing if any
imported petroleum product. The enterer must provide
ODC was used as material in the manufacture or production
documentation of the tax imposed on imported crude oil to
of the product. The product must also be listed in the
the refinery operator if requested by the refinery operator.
imported products table issued by the IRS. See Regulations
Fractional barrels. Fractional barrels are taxed at a
section 52.4682-3(f)(6). The tax is based on the weight of
proportionate rate using the fraction produced by the
ODCs used in the manufacture of the product. If the weight
number of gallons in the barrel over 42 gallons. Multiply the
cannot be determined under the exact method or table
resulting fraction by the $.08 per barrel tax.
method (see below), the tax is 1% of the entry value of the
product (value method).
Part II. Tax on Ozone-Depleting Chemicals
Importer election. Generally, an imported taxable product is
(ODCs), IRS No. 98
taxed when it is sold or used by the importer. However, an
The following ODCs are taxable.
importer may elect to treat the entry of products into the
United States as the use of such products. This election
Tax Per
applies to all products held by the importer when the
Post-1989 ODCs:
Pound in 2016
election becomes effective. It also applies to all products the
CFC-11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.$14.80
importer enters into the United States after the election
CFC-12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 14.80
becomes effective. If an election applies to an imported
CFC-113 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 11.84
taxable product, tax is imposed on the product on the date
CFC-114 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 14.80
of entry. To make the election, check the box in Part III,
under Election. This election may be revoked only with the
CFC-115 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8.88
consent of the IRS.
Halon-1211 .
.
.
.
.
.
.
.
.
.
.
.
.
.
. 44.40
Halon-1301 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.148.00
Figure the ODC weight of the product as follows:
Halon-2402 .
.
.
.
.
.
.
.
.
.
.
.
.
.
. 88.80
Exact method. If you determine the weight of each ODC
Post-1990 ODCs:
used as a material in the manufacture of the product and you
can support this determination, the ODC weight is the weight
Carbon tetrachloride
.
.
.
.
.
.
.
.
.
.
.
. 16.28
you determine.
Methyl chloroform .
.
.
.
.
.
.
.
.
.
.
.
.
1.48
Table method. If you do not use the exact method and
CFC-13, CFC-111, CFC-112, and CFC-211 through
CFC-217 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. 14.80
the ODC weight is listed in the imported products table, use
the ODC weight listed to figure the tax. See Pub. 510 for
The tax per pound rates above are figured using
!
more information.
the ozone-depletion factor. Do not multiply the tax
per pound by the ozone-depletion factor.
Figure the tax for Part III:
CAUTION
Column (a). Enter the imported product and the
Mixture elections. Generally, the creation of a mixture
applicable ODC. Use additional lines if there is more than
containing one or more ODCs by the manufacturer or
one ODC.
importer of an ODC is treated as the use of the ODC in the
mixture. However, the manufacturer or importer may elect to
Column (b). Enter the number of taxable products
treat the sale or use of the mixture as the first sale or use of
imported.
the ODC in the mixture.
Column (c). Enter the ODC weight of the product in
Post-1989 ODCs (the 1990 election). If this election
pounds. If you are using the value method, do not complete
is made, the tax on the post-1989 ODCs (listed above)
this column.
contained in the mixture is imposed on the date of sale or
Column (d). Enter the tax per pound from the chart in the
use of the mixture. To make the election, check the first box
instructions for Part II, earlier. If you are using the value
in Part II, under Elections. This election may be revoked only
method, enter 1% (.01).
with the consent of the IRS.
Column (e). If you are using the value method to figure the
Post-1990 ODCs (the 1991 election). If this election
tax, enter the entry value of the total number of imported
is made, the tax on the post-1990 ODCs (listed above)
products.
contained in the mixture is imposed on the date of sale or
use of the mixture. To make the election, check the second
Column (f). Figure the tax due by multiplying the number
box in Part II, under Elections. This election may be revoked
of products in column (b) by the ODC weight in column (c) by
only with the consent of the IRS.
the tax per pound in column (d). If you are using the value
method, multiply the 1% (.01) rate in column (d) by the entry
Column (c). Enter the tax per pound using the chart above.
value in column (e).

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