If you qualify, complete Form 2106-EZ and include the part of the line 6 amount attributable to the expenses for travel more than 100 miles away from home in connection with your performance of services as a member of the reserves on Form 1040, line 24, and attach Form 2106-EZ to your return.

The Superfund excise taxes funded the Hazardous Substance Superfund, which funds the cleanup of hazardous waste sites.

Use Schedule C (Form 1040) to report income or (loss) from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.

Call us at 800-829-0115 to request a replacement check. If you have the expired check, please destroy it.

The petroleum Superfund tax rate is $0.164 per barrel for 2023 (rate is indexed annually for inflation)

The Superfund Tax is reported on IRS Form 6627, Environmental Taxes, which is required to be attached to the tax return made on Form 720, Quarterly Federal Excise Tax Return.

Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming: Internal Revenue Service, P.O. Box 7704, San Francisco, CA 94120-7704.