Superfund Chemical Excise Tax Resources
On-Demand Webinar
Learn more about the Superfund Chemical Excise Tax and get to know our Superfund team with a short webinar presented by KSM and Gavin Atkinson, an industry veteran formerly with BP for 40+ years and currently an indirect tax consultant at GWA Tax Consulting LLC.
IRS Forms & Publications
Form 720, Quarterly Federal Excise Tax Return & Instructions (Link)
Form 6627, Environmental Taxes & Instructions (Link) - attached to Form 720
Form 637, Application for Registration (For Certain Excise Tax Activities) (Link)
Notice 2021-66 (Issued 12/14/2021), Superfund; Initial List of Taxable Substances; Registration; Procedural Rules; Request for Comments; Suspension of Notice 89-61 (Link)
Notice 2022-15 (Issued 4/15/2022), Temporary Relief from Penalty for Failure to Deposit Superfund Chemical Taxes (Link)
Notice 2023-28 (Issued 3/27/2023), Extension of Temporary Relief Related to the Penalty for Failure to Deposit Superfund Chemical Taxes (Link)
IR-2022-132 (Issued 6/24/2022), IRS issues Superfund chemical excise tax rates (Link)
FS-2022-31 (Issued 6/24/2022), IRS issues Superfund Chemical Excise Taxes FAQs (Link)
Rev. Proc. 2022-26 (Issued 6/28/2022), Exclusive Procedures to Request a Determination under IRC § 4672(a)(2) That a Substance Be Added To/Removed From the List of Taxable Substances under IRC § 4672(a) (Link)
Proposed Regulations (Issued 3/23/2023), Superfund Chemical Taxes (Link)
IRS Tax Information, Superfund Chemical Excise Taxes (Link)
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Please note, the documents above are not necessarily listed in order of hierarchy.
Product Listing
Taxable Chemicals
Source: IRC § 4661(b)
Acetylene
Ammonia
Antimony
Antimony trioxide
Arsenic
Arsenic trioxide
Barium sulfide
Benzene
Bromine
Butadiene
Butane
Butylene
Cadmium
Chlorine
Chromite
Chromium
Cobalt
Cupric oxide
Cupric sulfate
Cuprous oxide
Ethylene
Hydrochloric acid
Hydrogen fluoride
Lead oxide
Mercury
Methane
Naphthalene
Nickel
Nitric acid
Phosphorus
Potassium dichromate
Potassium hydroxide
Propylene
Sodium dichromate
Sodium hydroxide
Stannic chloride
Stannous chloride
Sulfuric acid
Toluene
Xylene
Zinc chloride
Zinc sulfate
Taxable Imported Substances
Group 1 (i.e., Initial List)
Source: IRC § 4672(a)(3)
Acetone
Acrylic and metha-crylic acid resins
Acrylonitrile
Ammonium nitrate
Carbon tetrachloride
Chloroform
Chromic acid
Cumene
Cyclohexane
Ethyl alcohol for non-beverage use
Ethyl methyl ketone
Ethylbenzene
Ethylene dichloride
Ethylene glycol
Ethylene oxide
Ferrochrome ov 3 pct. carbon
Ferrochromium nov 3 pct
Ferronickel
Formaldehyde
Hydrogen peroxide
Isophthalic acid
Isopropyl alcohol
Maleic anhydride
Melamine
Methanol
Methylene chloride
Nickel oxide
Nickel powders
Nickel waste and scrap
Phenolic resins
Phthalic anhydride
Polybutadiene
Polyethylene resins, total
Polypropylene
Polypropylene resins
Polystyrene homopolymer resins
Polystyrene resins and copolymers
Polyvinylchloride resins
Propylene glycol
Propylene oxide
Styrene
Styrene-butadiene, latex
Styrene-butadiene, snpf
Synthetic rubber, not containing fillers
Unwrought nickel
Urea
Vinyl chloride
Vinyl resins
Vinyl resins, NSPF
Wrought nickel rods and wire
Group 2
Source: Notice 2021-66
monoisopropanolamine
normal butyl acetate
normal propyl acetate
nylon 6/6
ortho-dichlorobenzene
ortho-nitrochlorobenzene
paraformaldehyde
para-dichlorobenzene
para-nitrochlorobenzene
para-nitrophenol
pentaerythritol
perchloroethylene
phenol
phosphorous pentasulfide
phosphorous trichloride
poly 1,4 butyleneterephthalate
poly (69/31 ethylene/cyclohexylenedimethylene terephthalate)
poly (96.5/3.5 ethylene/cyclohexylenedimethylene terephthalate)
poly (98.5/1.5 ethylene/cyclohexylenedimethylene terephthalate)
poly(ethyleneoxy)glycerol
poly(propylene)glycol
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
polybutene
polybutylene
polybutylene/ethylene
polycarbonate
polyethylene terephthalate pellets
propanol
sodium nitriolotriacetate monohydrate
synthetic linear fatty alcohols
synthetic linear fatty alcohol ethoxylates
terephthalic acid
tetrabromobisphenol-A
tetrachlorophthalic anhydride
tetrahydrofuran
texanol benzyl phthalate
toluene diisocyanate
toluenediamine
trichloroethylene
triethanolamine
triisopropanolamine
trimethylolpropane
vinyl acetate
1,4 butanediol
1,3-butylene glycol
1,5,9-cyclododecatriene
2-ethyl hexanol
2-ethylhexyl acrylate
2,2,4-trimethyl-1,3-pentanediol diisobutyrate
2,2,4-trimethyl-1,3-pentanediol monoisobutyrate
acetic acid
acetylene black
adipic acid
adiponitrile
allyl chloride
alpha-methylstyrene
aniline
benzaldehyde
benzoic acid
bisphenol-A
butanol
butyl acrylate
butyl benzyl phthalate
chlorinated polyethylene
cyclododecanol
decabromodiphenyl oxide
di-2 ethyl hexyl phthalate
di-n-hexyl adipate
diethanolamine
diglycidyl ether of bisphenol-A
diisopropanolamine
dimethyl terephthalate
dimethyl-2, 6-naphthalene dicarboxylate
diphenyl oxide
diphenylamine
epichlorohydrin
ethyl acetate
ethyl acrylate
ethyl chloride
ethylene dibromide
ethylenebistetrabromophthalimide
formic acid
glycerine
hexabromocyclododecane
hexamethylenediamine
isobutyl acetate
isopropyl acetate
linear alpha olefins
methyl acrylate
methyl chloroform
methyl isobutyl ketone
methyl methacrylate
monochlorobenzene
monoethanolamine
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Disclaimer
The information provided on this website is for educational purposes only. Tax or legal guidance is not intended nor provided in any content on this website. Please seek tax or legal advice for application of the information to your business operations.
