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Instructions for Form 6627
(Rev. December 2024)
Environmental Taxes
(For use with the January 2024 revision of Form 6627)
Section references are to the Internal Revenue Code unless section 4671 tax on imported chemical substances, effective
otherwise noted. July 1, 2022 (they previously expired on December 31,1995).
• The tax rates for chemicals (other than ODCs) are listed on
Future Developments Form 6627, Part II.
For the latest information about developments related to Form • See Table of Taxable Imported Chemical Substances for a
6627 and its instructions, such as legislation enacted after they listing of taxable imported chemical substances and the
were published, go to IRS.gov/Form6627. IRS-provided tax rates for most of the substances. Any
additional tax rates the IRS provides will be available either
What’s New online or in the Table of Taxable Imported Chemical Substances
when they become available. Taxpayers are reminded that they
New taxable substance polyoxymethylene. may calculate their own tax rates for imported chemical
Polyoxymethylene is added to the list of taxable substances. For substances, regardless of whether the IRS has provided a tax
purposes of the section 4671 tax, the effective date for addition rate.
is October 1, 2024. The effective date for purposes of refund • Rev. Proc. 2022-26 provides procedures for requesting a
claims under section 4662(e) is July 1, 2022. See Table of determination that a substance be added or removed. Rev. Proc.
Taxable Imported Chemical Substances, later, and IRS.gov/irb/ 2023-20 modifies Rev. Proc. 2022-26 for the date on which a
2024-26_IRB#NOT2024-50. taxable substance is added to the list of taxable substances for
For section 4611 and section 4681 these instructions are purposes of refund claims under section 4662(e).
• For updates, such as the not yet shown tax rates for taxable
! to be used for tax years 2024 and 2025. imported chemical substances, or substances recently added or
CAUTION
• See Part I. Tax on Petroleum (IRS Nos. 16, 18, 21, and 53). removed, go to IRS.gov/Form6627. Also see frequently asked
• See Part IV. Tax on Ozone-Depleting Chemicals (ODCs), IRS questions and answers.
No. 98, ODCs for 2024.
• See Part IV. Tax on Ozone-Depleting Chemicals (ODCs), IRS
No. 98, ODCs for 2025. General Instructions
Section 4611 financing rate. For 2025, the section 4611 Purpose of Form
Hazardous Substance Superfund financing rate is adjusted for Use this form to figure the environmental taxes on domestic
inflation and remains at $0.17 per barrel. See Part I. Tax on crude oil and imported petroleum products, chemicals (other
Petroleum (IRS Nos. 16, 18, 21, and 53), later. The Oil Spill than ozone-depleting chemicals (ODCs)), imported chemical
Liability Trust Fund financing rate ($0.09/bbl) is also unchanged. substances, ODCs, imported products that used ODCs as
materials in the manufacture or production of the product, and
For more information, see Rev. Proc. 2023-34, available at the floor stocks tax on ODCs. If you need more lines for any part
IRS.gov//irb/2023-48_IRB#REV-PROC-2023-24. of the form, prepare a continuation sheet using the same format
Tax on ODCs. The section 4681 tax rates for ozone depleting as the part. Attach the continuation sheet with Form 6627 to
chemicals (ODCs) are increased by statute for 2025. See Part Form 720, Quarterly Federal Excise Tax Return. See Pub. 510,
VI. Tax on Floor Stocks of ODCs, later. Excise Taxes, for more information on environmental taxes. See
the Instructions for Form 720 for information on when and where
Reminders to file Form 6627.
The Inflation Reduction Act of 2022 reinstated the section 4611
Hazardous Substance Superfund financing rate (petroleum Who Must File
Superfund tax rate) on domestic crude oil and imported
petroleum products, effective January 1, 2023, and stated that For Petroleum
the tax will be indexed for inflation beginning in 2024. The 1. The operator of the refinery that receives crude oil;
financing rate is actually two taxes: the Hazardous Substance 2. The user of crude oil before tax is imposed; and
Superfund rate that's annually adjusted for inflation, on lines 3a,
4a, and 7; and the $0.09 per barrel Oil Spill Liability Trust Fund 3. The person entering the petroleum products for
financing rate on lines 3b, 4b, and 8. For 2024, the Hazardous consumption, use, or warehousing.
Substance Superfund rate was adjusted for inflation and
increased to $0.17 per barrel. See Part I. Tax on Petroleum (IRS For Chemicals (other than ODCs)
Nos. 16, 18, 21, and 53), later, and IRS.gov/irb/ The manufacturer, producer, or importer of chemicals who sells
2023-48_IRB#NOT-2023-34. or uses those chemicals.
Due to the IRS′s acquiescence in a recent court case,
For Imported Chemical Substances
! the section 4611 tax on exported crude oil currently The importer of substances who sells or uses those substances.
CAUTION doesn’t apply. See AOD 2023-01, at IRS.gov/Actions on
Decisions.
For ODCs
The Infrastructure Investment and Jobs Act reinstated the 1. The manufacturer or importer of ODCs who sells or uses
section 4661 excise tax on chemicals (other than ODCs) and the those ODCs;
Instructions for Form 6627 (Rev. 12-2024) Catalog Number 11548F
Dec 18, 2024 Department of the Treasury Internal Revenue Service www.irs.gov
