Header
Name as shown on Form 720, the quarter ending date and the employer identification number.
6197
Gas Guzzler Tax
- Agency
- IRS
- Revision
- Rev. October 2023
- Fillable fields
- 85
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 6197: Gas Guzzler Tax
Form 6197, Gas Guzzler Tax, is used to figure the gas guzzler tax. The form says the 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 standards for fuel economy, and that automobiles imported for business or personal use are subject to the tax.
The tax is figured each quarter and reported on Form 720, Quarterly Federal Excise Tax Return, and Form 6197 is attached to Form 720. Part I is a rate table by fuel economy in miles per gallon (mpg), from $0 for a model type rated at least 22.5 mpg to $7,700 for one rated below 12.5 mpg. Part II lists each model sold. The general instructions are printed on page 2 of the form, including a one-time filing for some importers.
You can fill out Form 6197 free in your browser on this page and download it without an account.
What's on Form 6197
Part I, lines 1 to 12: rate table
Each line is an mpg range with columns (a) at least, (b) but less than, (c) tax rate, (d) number of cars sold and (e) tax due.
Line 13: total tax due
The total of lines 2 through 12 in column (e), which also goes on Form 720 on the line for IRS No. 40.
Part II: models subject to the tax
For each model: the line number from Part I, the fuel economy rating, the number of vehicles, and the make, model name and model year.
Page 2: general instructions
Purpose of form, definitions, line instructions with a worked example, and the steps for a one-time filing.
How to fill out Form 6197
- 1
Header
Enter the name as shown on Form 720, the quarter ending date and the employer identification number.
- 2
Find the rating category
Each line in Part I is a rating category based on the fuel economy (mpg) of the model type, as determined by the Environmental Protection Agency (EPA).
- 3
Column (d)
Enter the number of automobiles sold, used, or leased during the quarter on the line for its rating category. Two or more models in one category are added together.
- 4
Column (e)
Multiply column (c) by column (d). In the form's example, 14 cars on line 4 give $23,800 ($1,700 × 14).
- 5
Line 13
Add lines 2 through 12 in column (e). Enter the total on line 13 and on Form 720 on the line for IRS No. 40.
- 6
Part II
Make one entry for each model type sold during the quarter. If more space is needed, the form says to attach a schedule in the same format as Part II.
The form says to complete Part I, lines 2 through 13, and Part II.
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Where it goes and one-time filing
Attach to Form 720
The form says "Attach to Form 720." It points to the Instructions for Form 720 for how to file and make deposits.
Quarterly
The tax liability is figured each quarter and reported on Form 720.
One-time filing steps
File the return for the quarter in which the tax liability is incurred, pay the tax with the return with no deposits, and check the one-time filing box on Form 720 on the line for IRS No. 40.
No EIN
For a one-time filing, the form says an individual without an EIN enters an SSN or ITIN on Form 720 and Form 720-V, Payment Voucher, in the space for the EIN.
Worked example
The form's example: an individual imports a car rated 15 mpg in August 2023, owes $4,500 (Form 6197, line 9), and files Forms 720 and 6197 for the third calendar quarter of 2023.
Related forms
Who files Form 6197?
The form names the manufacturer or importer of the automobile as the party the tax is imposed on. It is attached to the Form 720 that party files with the IRS.
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Questions about Form 6197
Who pays the gas guzzler tax?
The form says it 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.
Do I file Form 6197 by itself?
No. The form says to attach it to Form 720, and the line 13 total also goes on Form 720 on the line for IRS No. 40.
Does a car imported for personal use count?
The form says automobiles imported for business or personal use are subject to the tax. Some importers may make a one-time filing with no deposit required.
What counts as an automobile?
A four-wheeled vehicle rated at 6,000 pounds or less unloaded gross weight, powered by gasoline or diesel fuel, and intended mainly for public streets, roads and highways.
Where does the fuel economy rating come from?
The form defines fuel economy as the average miles per gallon as determined by the Environmental Protection Agency (EPA), and model type as a class set by EPA regulations.
What if I sold two models in the same rating category?
Enter the total number of cars for all models in that category in column (d), then list each model separately in Part II.