OMB control number

Gas Guzzler Tax

OMB 1545-0242 ยท TREAS/IRS.

OMB 1545-0242

The gas guzzler 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. Automobiles imported for business or personal use are subject to tax. Taxpayers use Form 6197 to compute the gas guzzler tax and report the tax on their quarterly Form 720 tax return. Taxpayers who are not required to file Form 720 quarterly and do not import gas guzzling automobiles in the normal course of their trade or business may be eligible to make a on-time filing of Form 6197 and Form 720. The IRS uses the information to verify computation of the tax and compliance with the law.

The latest form for Gas Guzzler Tax expires 2026-07-31 and is listed under ICR 202304-1545-012.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 6197 Gas Guzzler TaxForm and Instruction
1545-0242 Supporting Statement.docxSupporting Statement A
Gas Guzzler Tax Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202304-1545-012 Extension without change of a currently approved collection 2023-05-30 Approved without change
201912-1545-015 Extension without change of a currently approved collection 2020-03-31 Approved without change
201611-1545-018 Extension without change of a currently approved collection 2016-12-27 Approved without change
201309-1545-007 Extension without change of a currently approved collection 2013-09-30 Approved without change
201007-1545-014 Extension without change of a currently approved collection 2010-07-28 Approved without change
200902-1545-005 No material or nonsubstantive change to a currently approved collection 2009-03-04 Approved without change
200704-1545-044 Extension without change of a currently approved collection 2007-04-26 Approved without change
200404-1545-035 Extension without change of a currently approved collection 2004-04-23 Approved without change
200104-1545-027 Extension without change of a currently approved collection 2001-04-18 Approved without change
199806-1545-007 Extension without change of a currently approved collection 1998-06-02 Approved without change
199505-1545-036 Extension without change of a currently approved collection 1995-05-22 Approved without change
199207-1545-016 Revision of a currently approved collection 1992-07-13 Approved without change
199112-1545-014 No material or nonsubstantive change to a currently approved collection 1991-12-23 Approved with change
199101-1545-028 No material or nonsubstantive change to a currently approved collection 1991-01-24 Approved with change
199005-1545-002 Revision of a currently approved collection 1990-05-03 Approved without change
198908-1545-075 No material or nonsubstantive change to a currently approved collection 1989-08-31 Approved with change
198709-1545-019 Revision of a currently approved collection 1987-09-22 Approved without change
198502-1545-007 Revision of a currently approved collection 1985-02-20 Approved without change
198404-1545-007 Revision of a currently approved collection 1984-04-17 Approved without change
198306-1545-003 Revision of a currently approved collection 1983-06-06 Approved without change
198206-1545-001 Revision of a currently approved collection 1982-06-02 Approved without change
198107-1545-007 Revision of a currently approved collection 1981-07-22 Approved without change
198104-1545-242 Revision of a currently approved collection 1981-04-01 Approved without change