Formulaire 6627 Instructions

Instructions pour le formulaire 6627, Taxes environnementales

Rév. Janvier 2024

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Formulaire 6627 - Taxes environnementales

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Department of the Treasury

Internal Revenue Service

Instructions for Form 6627

Environmental Taxes

(Rev. January 2024)

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Future Developments

Purpose of Form

For the latest information about developments related to Form

6627 and its instructions, such as legislation enacted after they

were published, go to IRS.gov/Form6627.

Use this form to figure the environmental taxes on domestic

crude oil and imported petroleum products, chemicals (other

than ozone-depleting chemicals (ODCs)), imported chemical

substances, ODCs, imported products that used ODCs as

materials in the manufacture or production of the product, and

the floor stocks tax on ODCs. If you need more lines for any part

of the form, prepare a continuation sheet using the same format

as the part. Attach the continuation sheet with Form 6627 to

Form 720, Quarterly Federal Excise Tax Return. See Pub. 510,

Excise Taxes, for more information on environmental taxes. See

the Instructions for Form 720 for information on when and where

to file Form 6627.

What’s New

The Inflation Reduction Act of 2022 reinstated the section 4611

Hazardous Substance Superfund financing rate (petroleum

Superfund tax rate) on domestic crude oil and imported

petroleum products, effective January 1, 2023, and stated that

the tax will be indexed for inflation beginning in 2024. The

financing rate is actually two taxes: the Hazardous Substance

Superfund rate that's annually adjusted for inflation, on lines 3a,

4a, and 7; and the $.09 per barrel Oil Spill Liability Trust Fund

financing rate on lines 3b, 4b, and 8. For 2024, the Hazardous

Substance Superfund rate is adjusted for inflation and increased

to $.17 per barrel. See Part I. Tax on Petroleum (IRS Nos. 16, 18,

21, and 53), later, and IRS.gov/irb/2023-48_IRB#NO T -2023-34.

Who Must File

For Petroleum

1. The operator of the refinery that receives crude oil;

2. The user of crude oil before tax is imposed; and

The section 4681 tax rates for ozone-depleting chemicals

(ODCs) are increased for 2024. See Part VI. Tax on Floor

Stocks of ODCs, later.

3. The person entering the petroleum products for

consumption, use, or warehousing.

Reminders

For Chemicals (other than ODCs)

Due to the IRS′ acquiescence in a recent court case, the

The manufacturer, producer, or importer of chemicals who sells

or uses those chemicals.

section 4611 tax on exported crude oil currently doesn’t

CAUTION

apply. See AOD 2023-01, at IRS.gov/Actions on

Decisions.

For Imported Chemical Substances

The Infrastructure Investment and Jobs Act reinstated the

section 4661 excise tax on chemicals (other than ODCs) and the

section 4671 tax on imported chemical substances, effective

July 1, 2022 (they previously expired on December 31,1995).

The importer of substances who sells or uses those substances.

For ODCs

1. The manufacturer or importer of ODCs who sells or uses

The tax rates for chemicals (other than ODCs) are listed on

•

those ODCs;

Form 6627, Part II.

See T a ble of T a xable Imported Chemical Substances for a

2. The importer of taxable products who sells or uses those

products; and

3. The person other than the manufacturer or importer of

ODCs who holds ODCs for sale or use in manufacturing on

January 1, 2024.

•

listing of taxable imported chemical substances and the

IRS-provided tax rates for most of the substances. Any

additional tax rates the IRS provides will be available either

online or in the T a ble of T a xable Imported Chemical Substances

when they become available. Taxpayers are reminded that they

may calculate their own tax rates for imported chemical

substances, regardless of whether the IRS has provided a tax

rate.

Specific Instructions

Part I. Tax on Petroleum (IRS Nos. 16, 18, 21,

and 53)

The tax rate on domestic crude oil and imported petroleum

products is the sum of the Oil Spill Liability Trust Fund financing

rate (petroleum oil spill tax rate) and the Hazardous Substance

Superfund financing rate (petroleum Superfund tax rate). The

petroleum oil spill tax rate is $0.09 per barrel. For 2024, the

petroleum Superfund tax rate is $.17 per barrel (this rate will be

indexed annually for inflation).

Rev. Proc. 2022-26 provides procedures for requesting a

•

determination that a substance be added or removed.

See Notice 2022-15 for information about temporary relief

•

from the penalty for failure to deposit the 2022 third and fourth

quarter taxes.

For updates, such as the not yet shown tax rates for taxable

•

imported chemical substances, or substances recently added or

removed, go to IRS.gov/Form6627. Also see frequently asked

questions and answers.

Although the domestic crude oil or imported petroleum

products are reported separately, there is no difference in tax

rates. For domestic crude oil, report the petroleum oil spill tax

rate on IRS No. 18 and the petroleum Superfund tax rate on IRS

No. 53. For imported petroleum products, report the petroleum

Feb 26, 2024

Cat. No. 11548F

oil spill tax rate on IRS No. 21 and the petroleum Superfund tax

rate on IRS No. 16.

substance. If using an IRS-provided tax rate, there’s no need to

enter information in column (d).

Crude oil. Tax is imposed on domestic crude oil when it is

received at a U.S. refinery. Crude oil includes crude oil

condensates and natural gasoline. The operator of the refinery is

liable for the tax. Tax is imposed on imported crude oil received

at a U.S. refinery unless the imported petroleum products tax

was imposed when the imported crude oil was entered into the

United States. The operator of a U.S. refinery that receives

imported crude oil must establish that tax was previously

imposed on the imported crude oil.

Column (e). Enter the tax rate of each taxable chemical from

Part II of Form 6627. If you don’t have enough information to

determine the conversion factor and are using an IRS-provided

tax rate, enter that tax rate here. If you don’t have enough

information to determine the conversion factor and you’re figuring

the tax based on the appraised entry value, enter 10% here.

Column (f). Multiply the number of tons in column (b) by the

conversion factor in column (d) by the rate in column (e) for each

taxable chemical listed. If you don’t have enough information to

determine the conversion factor and the IRS has provided a tax

rate, multiply column (b) by column (e). If you don’t have enough

information to determine the conversion factor and the IRS

hasn’t provided a tax rate, you must use the appraised entry

value to figure the tax. To figure the tax using the appraised entry

value, multiply the appraised entry value in column (d) by the

rate (10%) in column (e).

User of crude oil. Tax is imposed on domestic crude oil that’s

used before it is received at a U.S. refinery. The user is liable for

the tax. Crude oil used for extracting oil or natural gas on the

premises where the crude oil is produced is not taxable.

Imported petroleum products. Tax is imposed on imported

petroleum products when they are entered into the United States

for use, consumption, or warehousing. Petroleum products

include crude oil, refined and residual oil, and other liquid

hydrocarbon refinery products. The person entering the

petroleum product into the country is liable for the tax.

The tax on petroleum is imposed only once on any imported

petroleum product. The enterer must provide documentation of

the tax imposed on imported crude oil to the refinery operator if

requested by the refinery operator.

Part IV. Tax on Ozone-Depleting Chemicals

(ODCs), IRS No. 98

The following ODCs are taxable.

Fractional barrels. Fractional barrels are taxed at a

Post-1989 ODCs

Tax per

proportionate rate using the fraction produced by the number of

gallons in the barrel over 42 gallons. Multiply the resulting

fraction by the sum of the $0.09 per barrel petroleum oil spill tax

rate and the $.17 per barrel petroleum Superfund tax rate.

Pound in 2024

CFC-11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-1211 . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-1301 . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-2402 . . . . . . . . . . . . . . . . . . . . . . . . . . .

Post-1990 ODCs

$18.4

18.4

14.72

18.4

Part III. Tax on Imported Chemical Substances,

IRS No. 17

The imported chemical substance tax is equal to the chemical

tax that would have been imposed on the taxable chemicals

(listed in Part II of Form 6627) used as materials in the

manufacture of the substance if such substance had been

manufactured in the United States. See T a ble of T a xable

Imported Chemical Substances for the substances to which the

imported substance tax applies.

11.04

55.2

184

110.4

Tax per

Pound in 2024

To figure the tax, you’ll generally need to know the ratio of the

weight of each taxable chemical used to make the substance to

the total weight of the substance (the conversion factor). If you

don’t have enough information to determine the conversion

factor and the IRS has provided a tax rate for the substance,

either online or in T a ble of T a xable Imported Chemical

Carbon tetrachloride . . . . . . . . . . . . . . . . . . . . .

20.235

1.835

Methyl chloroform . . . . . . . . . . . . . . . . . . . . . . .

CFC-13, CFC-111, CFC-112, and CFC-211 through

CFC-217 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.4

Substances, then that tax rate applies. If you don’t have enough

information to determine the conversion factor and the IRS

hasn’t provided a tax rate for the substance, then the tax is 10%

of the appraised entry value of the substance.

The tax per pound rates above are figured using the

ozone-depletion factor. Do not multiply the tax per pound

by the ozone-depletion factor.

CAUTION

Follow the steps, next, to figure the tax for Part III, lines 1

through 3.

Mixture elections. Generally, the creation of a mixture

containing one or more ODCs by the manufacturer or importer of

an ODC is treated as the use of the ODC in the mixture.

However, the manufacturer or importer may elect to treat the sale

or use of the mixture as the first sale or use of the ODC in the

mixture.

Column (a). Enter the imported chemical substance subject to

tax.

Column (b). Enter the number of tons of the substance

imported and sold or used.

Column (c). Enter each taxable chemical (listed in Part II of

Form 6627) used in the manufacture of the substance. If using

an IRS-provided tax rate or a tax rate based on 10% of the

appraised entry value of the substance, there’s no need to enter

information in column (c).

Post-1989 ODCs (the 1990 election). If this election is

made, the tax on the post-1989 ODCs (listed earlier) contained

in the mixture is imposed on the date of sale or use of the

mixture. To make the election, check the first box in Part IV,

under Elections. This election may be revoked only with the

consent of the IRS.

Column (d). Enter the conversion factor for each taxable

Post-1990 ODCs (the 1991 election). If this election is

made, the tax on the post-1990 ODCs (listed earlier) contained

chemical or the appraised entry value of the total amount of the

Instructions for Form 6627 (Rev. January 2024)

in the mixture is imposed on the date of sale or use of the

mixture. To make the election, check the second box in Part IV,

under Elections. This election may be revoked only with the

consent of the IRS.

Column (e). If you are using the value method to figure the tax,

enter the entry value of the total number of imported products.

Column (f). Figure the tax due by multiplying the number of

products in column (b) by the ODC weight in column (c) by the

tax per pound in column (d). If you are using the value method,

multiply the 1% (0.01) rate in column (d) by the entry value in

column (e).

Column (c). Enter the tax per pound using the chart earlier.

Part V. ODC Tax on Imported Products, IRS No.

Part VI. Tax on Floor Stocks of ODCs

An imported taxable product is any product entered into the

United States for consumption, use, or warehousing if any ODC

was used as material in the manufacture or production of the

product. The product must also be listed in the imported

products table issued by the IRS. See Regulations section

52.4682-3(f)(6). The tax is based on the weight of ODCs used in

the manufacture of the product. If the weight can’t be determined

under the exact method or table method (see below), the tax is

1% of the entry value of the product (value method).

The floor stocks tax for 2024 is imposed on the following ODCs.

ODCs

Tax per

Pound in 2024

CFC-11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CFC-115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-1211 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-1301 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Halon-2402 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Carbon tetrachloride . . . . . . . . . . . . . . . . . . . . . .

Methyl chloroform . . . . . . . . . . . . . . . . . . . . . . . .

$0.45

0.45

0.36

0.45

0.27

1.35

4.50

2.70

0.495

0.045

Importer election. Generally, an imported taxable product is

taxed when sold or used by the importer. However, an importer

may elect to treat the entry of products into the United States as

the use of such products. This election applies to all products

held by the importer when the election becomes effective, and all

products the importer enters into the United States after the

election becomes effective. If an election applies to an imported

taxable product, tax is imposed on the product on the date of

entry. To make the election, check the box in Part V, under

Elections. This election may be revoked only with the consent of

the IRS.

Figure the ODC Weight of the Product as Follows

CFC-13, CFC-111, CFC-112, and CFC-211 through

CFC-217 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exact method. If you determine the weight of each ODC

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 don’t 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.

0.45

The tax per pound rates above are figured using the

ozone-depletion factor. Do not multiply the tax per pound

by the ozone-depletion factor.

CAUTION

For 2024, you are liable for the floor stocks tax if, on January

1, you hold any of the following.

1. At least 400 pounds of ODCs, other than halons or methyl

Follow the steps, next, to figure the tax for Part V, lines 1

chloroform, subject to the floor stocks tax.

through 3.

2. At least 50 pounds of halons.

3. At least 1,000 pounds of methyl chloroform.

Column (a). Enter the imported product and the applicable

ODC. Use additional lines if there is more than one ODC.

Column (b). Enter the number of taxable products imported.

Report the tax on Form 6627 and Form 720 for the second

calendar quarter of 2024. Payment of the tax is due by June 30,

2024.

Column (c). Enter the ODC weight of the product in pounds. If

you are using the value method, don’t complete this column.

Column (c). Enter the tax per pound using the chart above.

Column (d). Enter the tax per pound from the chart in the

instructions for Part IV, earlier. If you are using the value method,

enter 1% (0.01).

Table of Taxable Imported Chemical Substances (Beginning July 1, 2022)

* Tax rate per ton (Rate/Ton) to be determined at a later date and published at IRS.gov/Form6627 as soon as they become available.

Imported Chemical Substance

Rate/Ton ($)

Effective Date

1,3-butylene glycol

1,4 butanediol

7.28

4.68

9.74

7/1/2022

1,5,9-cyclododecatriene

2,2,4-trimethyl-1,3-pentanediol diisobutyrate

2,2,4-trimethyl-1,3-pentanediol monoisobutyrate

2-ethyl hexanol

7.16

Instructions for Form 6627 (Rev. January 2024)

Imported Chemical Substance

Rate/Ton ($)

7.34

Effective Date

7/1/2022

2-ethylhexyl acrylate

acetic acid

acetone

20.06

10.52

5.65

acetylene black

acrylic acid resins

methacrylic acid resins

acrylonitrile

14.94

9.38

adipic acid

6.13

adiponitrile

8.57

allyl chloride

10.38

9.93

alpha-methylstyrene

ammonium nitrate

aniline

1.49

9.40

benzaldehyde

benzoic acid

8.47

7.31

bisphenol-A

10.23

6.31

butanol

butyl acrylate

butyl benzyl phthalate

carbon tetrachloride

6.84

12.15

10.62

10.25

10.51

4.37

chlorinated polyethylene

chloroform

chromic acid

cumene

9.74

cyclododecanol

9.05

cyclohexane

10.02

17.99

7.37

decabromodiphenyl oxide

di-2 ethyl hexyl phthalate

diethanolamine

6.01

diglycidyl ether of bisphenol-A

diisopropanolamine

dimethyl terephthalate

dimethyl-2, 6-naphthalene dicarboxylate

di-n-hexyl adipate

diphenyl oxide

13.86

12.76

5.91

6.81

8.23

13.73

10.28

12.89

diphenylamine

epichlorohydrin

ethyl acetate

ethyl acrylate

4.09

ethyl alcohol for nonbeverage use

ethyl chloride

5.94

4.52

ethyl methyl ketone

ethyl benzene

7.60

9.74

ethylene dibromide

9.03

Instructions for Form 6627 (Rev. January 2024)

Imported Chemical Substance

Rate/Ton ($)

6.62

4.38

6.23

Effective Date

7/1/2022

ethylene dichloride

ethylene glycol

ethylene oxide

ethylene bistetrabromophthalimide

ferrochrome ov 3 pct. carbon

ferrochromium nov 3 pct.

ferronickel

4.83

formaldehyde

formic acid

glycerine

hexabromocyclododecane

hexamethylenediamine

hydrogen peroxide

isobutyl acetate

9.11

8.93

4.47

6.23

4.54

6.82

9.74

5.75

4.28

isophthalic acid

isopropyl acetate

isopropyl alcohol

linear alpha olefins

maleic anhydride

melamine

methanol

methyl acrylate

5.39

6.37

23.65

14.75

10.33

10.12

5.96

11.74

7.03

methyl chloroform

methyl isobutyl ketone

methyl methacrylate

methylene chloride

monochlorobenzene

monoethanolamine

monoisopropanolamine

nickel oxide

nickel powders

nickel waste and scrap

normal butyl acetate

normal propyl acetate

nylon 6/6

4.47

3.73

8.67

10.35

7.49

10.35

ortho-dichlorobenzene

ortho-nitrochlorobenzene

para-dichlorobenzene

paraformaldehyde

para-nitrochlorobenzene

para-nitrophenol

7.49

8.59

3.86

10.89

12.47

pentaerythritol

perchloroethylene

phenol

Instructions for Form 6627 (Rev. January 2024)

Imported Chemical Substance

Rate/Ton ($)

9.86

2.49

6.21

7.01

Effective Date

7/1/2022

phenolic resins

phosphorous pentasulfide

phosphorous trichloride

phthalic anhydride

poly (69/31 ethylene/cyclohexylenedimethylene terephthalate)

poly (96.5/3.5 ethylene/cyclohexylenedimethylene terephthalate)

poly (98.5/1.5 ethylene/cyclohexylenedimethylene terephthalate)

poly 1,4 butyleneterephthalate

poly(ethyleneoxy)glycerol

poly(propylene)glycol

7.21

10.38

8.84

poly(propylene/ethylene)glycol

poly(propyleneoxy)glycerol

poly(propyleneoxy)sucrose

poly(propyleneoxy/ethyleneoxy)benzenediamine

poly(propyleneoxy/ethyleneoxy)diamine

poly(propyleneoxy/ethyleneoxy)glycerol

poly(propyleneoxy/ethyleneoxy)sucrose

polyalphaolefins

2.04

2.57

11.37

9.74

10.84

9.74

6.82

9.74

9.93

polybutadiene

polybutene

polybutylene

polybutylene/ethylene

polycarbonate

polyethylene resins (total)

polyethylene terephthalate pellets

polypropylene

polypropylene resins

polystyrene homopolymer resins

polystyrene resins and copolymers

polyvinylchloride resins

7.46

5.47

10.38

13.60

propanol

propylene glycol

propylene oxide

sodium nitriolotriacetate monohydrate

styrene

9.93

9.84

styrene-butadiene (latex)

styrene-butadiene (snpf)

synthetic linear fatty alcohol ethoxylates

synthetic linear fatty alcohols

synthetic rubber (not containing fillers)

terephthalic acid

7.12

9.29

6.23

14.79

8.95

5.78

tetrabromobisphenol-A

tetrachlorophthalic anhydride

tetrahydrofuran

Instructions for Form 6627 (Rev. January 2024)

Imported Chemical Substance

texanol benzyl phthalate

Rate/Ton ($)

Effective Date

7/1/2022

10.85

9.18

10.79

6.04

12.84

4.63

toluene diisocyanate

toluenediamine

trichloroethylene

triethanolamine

triisopropanolamine

trimethylolpropane

unwrought nickel

urea

3.01

3.83

7.46

vinyl acetate

vinyl chloride

vinyl resins (nspf)

vinyl resins

wrought nickel rods and wire

Instructions for Form 6627 (Rev. January 2024)

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