IRS Seeks Feedback on Gas Guzzler Tax Paperwork Burden
Published Date: 4/14/2026
Notice
Summary
The IRS wants your thoughts on how it collects info for the Gas Guzzler Tax, which affects car makers and importers of gas-thirsty vehicles. They’re checking if the paperwork is clear, useful, and not too much of a hassle. You’ve got until June 15, 2026, to share your ideas before any changes happen—so speak up and help shape the process!
Analyzed Economic Effects
4 provisions identified: 1 benefits, 3 costs, 0 mixed.
Gas Guzzler Tax on Manufacturers
If you manufacture or import cars that do not meet certain fuel-economy standards, a gas guzzler tax is imposed on the sale, use, or lease by the manufacturer or importer. Manufacturers and importers must compute the tax using Form 6197 (OMB Control No. 1545-0242) and generally report the tax on quarterly Form 720.
Imported Passenger Vehicles Are Taxed
Automobiles imported for business or personal use are subject to the gas guzzler tax if the model type does not meet the fuel-economy standards. Individuals who import such vehicles may therefore face this tax obligation.
Reporting Paperwork Burden for Filers
Taxpayers use Form 6197 to compute the gas guzzler tax and generally report it on quarterly Form 720. The IRS estimates 385 responses, an average of 7 hours 41 minutes per response, and a total annual burden of 2,958 hours.
One-Time Filing Option for Occasional Importers
Taxpayers who are not required to file Form 720 quarterly and who do not import gas-guzzling automobiles in the normal course of their trade or business may be eligible to make a one-time filing of Form 6197 and Form 720 instead of quarterly filings.
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