IRS Form 637 "Application for Registration (For Certain Excise Tax Activities)"

What Is IRS Form 637?

IRS Form 637, Application for Registration (For Certain Excise Tax Activities), is a document developed for taxpayers who would like to apply for excise tax registration with certain activities. A list of these activities can be found in the Internal Revenue Code (Sections 4101, 4222, and 4682).

The purpose of this form is to provide filers with a Certificate of Registry or a Letter of Registration issued by the Internal Revenue Service (IRS), which they will then receive after the IRS processes and approves their application.

The application was last revised on August 1, 2019. A fillable Form 637 is available for download below.

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What Is Form 637 Used For?

A 637 Form is used for submitting certain types of data. To complete an application, filers must fill in the gaps which can be divided into several parts. Those parts include the following:

  • The identification of an applicant. In the first part an applicant must designate the legal name of the entity filing in the form, their employer identification number, mailing address, telephone number, fax number, etc.;
  • Activities. Here filers must enter the activity for which they are applying for registration and a brief description in regards to it. A list of activities and additional required information are listed in the instructions that follow the form;
  • General information. The last part of the application consists of three sections. The first section includes questions for all types of filers, the second section contains questions for all applicants that are applying for fuel activities, and the last section is only for certain fuel applicants who apply for registration for activities, like buying kerosene for feedstock purpose or buying kerosene use in commercial aviation (other than foreign trade), etc.

According to the Form 637 instructions, filers must provide information on their activities which can include:

  • Fuelers who use alternative fuel as a fuel in motor vehicles or motorboats;
  • Certain qualified organizations buying taxable tires, and certain heavy vehicles; who are exempt from the communications tax and heavy highway vehicle use tax;
  • Producers of second-generation biofuel;
  • Retailers in Alaska who sell diesel fuel or kerosene for nontaxable uses.

After the applicant has completed the form, they must submit it. Filers can fax or mail it to the Department of the Treasury, Internal Revenue Service, Excise Operations Unit - Form 637, Mail Stop 5701G, Cincinnati, OH 45999. After the IRS processes the document, they might request additional information from the filer. If they approve the claim, they will issue a document that proves the registration of an applicant and lists the activities a filer is registered for.

If an applicant has already registered for a certain activity, they don't need to reapply for registration for the same activity (only if they are required to do so). To confirm the status of their registration they should visit the official website of the IRS and do it online.

If an entity is required to register for a certain activity and didn't do so, they may be applicable to penalties. This includes a penalty for failing the initial registration and a penalty for each following day. However, if a filer didn't register due to a reasonable cause, the IRS might not apply the penalties.

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Download IRS Form 637 "Application for Registration (For Certain Excise Tax Activities)"

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637
Application for Registration
Form
(For Certain Excise Tax Activities)
OMB No. 1545-1835
(Rev. August 2019)
Department of the Treasury
Go to www.irs.gov/Form637 for the latest information.
Internal Revenue Service
Part I
Identification of Applicant
Employer identification number (EIN)
Legal name of entity (or individual) for which the employer identification number (EIN) was secured
Trade name of business if different from above
Telephone number
Mailing address (number, street, and room or suite no.; if P.O. box, see instructions)
Fax number
City or town, state or province, country, and ZIP or foreign postal code
If you listed a P.O. box above, or if your street address is different from your mailing address, list your street address (including city or town, state or province, country,
and ZIP or foreign postal code)
Part II
Activities.
Enter the activity letter from the chart on pages 2–4 and a brief description of each activity for which you’re applying for
registration. Also, attach the Additional Information Required for each activity to which this application applies.
Activity Letter
Activity Description
Part III
General Information
Section A—For All Applicants
Answer all the questions below. Attach a separate sheet(s), as needed, to answer items 2b through 7. Identify each sheet with your
name and employer identification number at the top, and write the number of the item to which each answer applies. If any questions
don’t apply to you, explain why.
1a Are you filing, or will you be required to file, Form 720, Quarterly Federal Excise Tax Return?
Yes
No
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b Have you previously applied to be registered by any IRS office? .
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Yes
No
c Have you, or any related entity, had a Certificate of Registry or Letter of Registration revoked, or suspended
Yes
No
by any IRS office? .
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d If you answered “Yes” to (b) or (c), enter the name of the IRS office
2 a List the date your business started
Month
Year
b Explain in detail your business activity.
3
For all other business entities to which you’re related, list:
a The name and EIN of the related entity,
b The percentage of ownership, and
c How you are related (for example, stock, partnership, etc.).
4
List all addresses of current business operations (include out-of-state or foreign operations, if applicable).
5
List the address where your books and records are kept (if different from the address in Part I).
6
List the names and taxpayer identification numbers (TINs) of all business owners, corporate officers, members, or partners.
7
List the name and phone number of a person whom we can contact about this application.
Section B—For All Fuel Applicants
If you’re applying for fuel activities K, M, S, X, Y, AB, AF, AL, AM, CC, NB, SB, UA, UB, UP, UV, or QR, you must answer question 8.
8
Describe any changes in your ownership or changes of controlling stock ownership in the past 2 years. If none, enter “None.”
Also see Changes in Registration in the instructions.
Go to Section C on Page 2
637
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 8-2019)
Cat. No. 49952H
637
Application for Registration
Form
(For Certain Excise Tax Activities)
OMB No. 1545-1835
(Rev. August 2019)
Department of the Treasury
Go to www.irs.gov/Form637 for the latest information.
Internal Revenue Service
Part I
Identification of Applicant
Employer identification number (EIN)
Legal name of entity (or individual) for which the employer identification number (EIN) was secured
Trade name of business if different from above
Telephone number
Mailing address (number, street, and room or suite no.; if P.O. box, see instructions)
Fax number
City or town, state or province, country, and ZIP or foreign postal code
If you listed a P.O. box above, or if your street address is different from your mailing address, list your street address (including city or town, state or province, country,
and ZIP or foreign postal code)
Part II
Activities.
Enter the activity letter from the chart on pages 2–4 and a brief description of each activity for which you’re applying for
registration. Also, attach the Additional Information Required for each activity to which this application applies.
Activity Letter
Activity Description
Part III
General Information
Section A—For All Applicants
Answer all the questions below. Attach a separate sheet(s), as needed, to answer items 2b through 7. Identify each sheet with your
name and employer identification number at the top, and write the number of the item to which each answer applies. If any questions
don’t apply to you, explain why.
1a Are you filing, or will you be required to file, Form 720, Quarterly Federal Excise Tax Return?
Yes
No
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b Have you previously applied to be registered by any IRS office? .
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Yes
No
c Have you, or any related entity, had a Certificate of Registry or Letter of Registration revoked, or suspended
Yes
No
by any IRS office? .
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d If you answered “Yes” to (b) or (c), enter the name of the IRS office
2 a List the date your business started
Month
Year
b Explain in detail your business activity.
3
For all other business entities to which you’re related, list:
a The name and EIN of the related entity,
b The percentage of ownership, and
c How you are related (for example, stock, partnership, etc.).
4
List all addresses of current business operations (include out-of-state or foreign operations, if applicable).
5
List the address where your books and records are kept (if different from the address in Part I).
6
List the names and taxpayer identification numbers (TINs) of all business owners, corporate officers, members, or partners.
7
List the name and phone number of a person whom we can contact about this application.
Section B—For All Fuel Applicants
If you’re applying for fuel activities K, M, S, X, Y, AB, AF, AL, AM, CC, NB, SB, UA, UB, UP, UV, or QR, you must answer question 8.
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Describe any changes in your ownership or changes of controlling stock ownership in the past 2 years. If none, enter “None.”
Also see Changes in Registration in the instructions.
Go to Section C on Page 2
637
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 8-2019)
Cat. No. 49952H
2
Form 637 (Rev. 8-2019)
Page
Section C—For Certain Fuel Applicants
If you’re applying for fuel activities K, M, S, or Y, answer each question below by checking the “Yes” or “No” box. If you answer
“Yes” to any of these questions, provide a full explanation. Attach additional sheets if needed.
Have you or any related person (see Regulations section 48.4101-1(b)(5)) been:
9
Assessed any penalty under chapter 68 of the Internal Revenue Code (or similar provision of the law of any
state) for fraudulently failing to file any return or pay any tax, and the penalty hasn’t been wholly abated,
Yes
No
refunded, or credited?
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Assessed any penalty under chapter 68 of the Internal Revenue Code, and the penalty hasn't been wholly
abated, refunded, or credited? .
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Yes
No
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Convicted of a crime under chapter 75 of the Internal Revenue Code (or similar provision of the law of any
state), or of conspiracy to commit such a crime, and the conviction hasn't been wholly reversed by a court of
competent jurisdiction? .
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Yes
No
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Convicted, under the laws of the United States or any state, of a felony for which an element of the offense is
theft, fraud, or the making of false statements, and the conviction hasn't been wholly reversed by a court of
Yes
No
competent jurisdiction? .
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Assessed any tax under section 4103 (willful failure to pay the tax imposed by section 4041(a)(1) or 4081)
and the tax hasn't been wholly abated, refunded, or credited?
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Yes
No
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Yes
No
Advised that your registration has been revoked?
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Under penalties of perjury, I declare that I have examined this application, and accompanying schedules and statements, and, to the best of my knowledge
and belief, they are true, correct, and complete.
Sign
Here
Signature
Title
Date
Type or print name below your signature.
Activity Letter
Additional Information Required
A
Manufacturer of gas guzzler automobiles,
1. List all articles you manufactured. Include advertising brochures, if available.
sport fishing equipment (including fishing
2. List the organizations or businesses (for example, state or local government or school) to which
rods and fishing poles), fishing tackle
you intend to sell articles tax free.
3. List the monthly volume of tax-free articles you intend to sell. Also, list the monthly volume of
boxes, bows, quivers, broadheads,
points, arrow shafts, taxable tires,
taxed articles you intend to sell.
taxable medical devices, or vaccines.
B
Buyer of sport fishing equipment
1. List articles you intend to purchase for further manufacturing or for resale for use by the buyer for
(including fishing rods and fishing poles),
further manufacturing.
fishing tackle boxes, gas guzzler
2. List the businesses that you will sell articles to for use in further manufacturing, if applicable.
automobiles, bows, quivers, broadheads,
3. List your other types of sales of articles other than for further manufacturing.
points, taxable medical devices, or
vaccines for further manufacture or for
resale to a buyer for further manufacture.
C
Buyer of taxable tires for use on or in
1. List the type and weight of the tires you bought.
connection with the sale of another
2. List the articles you manufactured (a) on which the tires will be used, or (b) in connection with
article the buyer manufactures and sells
which the tires will be sold.
3. List the organizations or businesses with which you intend to have tax-exempt sales.
(1) for export, (2) to state and local
governments, (3) to nonprofit educational
organizations, or (4) as supplies for
vessels or aircraft.
D
Buyer with a place of business in the
1. List the articles you intend to buy for export or resale to others for export.
United States purchasing taxable medical
2. List the businesses to which you intend to sell articles for export.
devices, vaccines, gas guzzler
automobiles, taxable tires, sport fishing
equipment (including fishing rods and
fishing poles), fishing tackle boxes, bows,
quivers, broadheads, points, or arrow
shafts for export or for resale to a second
purchaser for export.
637
Form
(Rev. 8-2019)
3
Form 637 (Rev. 8-2019)
Page
Activity Letter
Additional Information Required
E
Buyer (other than state or local government)
Provide the general information for all applicants.
of gas guzzler automobiles for ambulance,
law enforcement, or firefighting.
F
1. Provide a general description of the type of your educational facility, including faculty, curriculum,
Nonprofit educational organization, other
than a public school, buying taxable tires,
and student body.
certain heavy vehicles, sport fishing
2. Provide a copy of the IRS determination letter granting your exemption from federal income tax.
equipment (including fishing rods and
3. List products subject to federal excise tax you bought for the exclusive use of your organization
fishing poles), fishing tackle boxes, bows,
and how the products will be used in the operation of your organization.
quivers, broadheads, points, or arrow
4. List activities (other than educational) conducted by the organization.
shafts for its exclusive use.
I
1. List types and weights of tires you bought.
Buyer (other than nonprofit educational
organization or state or local government) of
2. Describe the types of buses (intercity, local, or school) on which the tires are used.
taxable tires for use on certain intercity,
3. Describe how the buses are used in the operation of the business.
local, or school buses.
K
Buyer of kerosene for a feedstock
List the type of kerosene you purchased, and describe the product and manufacturing process for
purpose.
which the kerosene will be used as a feedstock.
M Blender of gasoline, diesel fuel (including
1. List the products you bought or produced for blending with gasoline, diesel fuel, or kerosene.
a diesel-water fuel emulsion), or
2. List the annual volume of products you bought for blending.
kerosene, producing a taxable fuel
3. List the annual volume of blended taxable fuel you produced.
outside the bulk transfer/terminal system,
including blenders of alcohol fuel
mixtures, alternative fuel mixtures,
biodiesel mixtures, and renewable diesel
mixtures.
Q First retail seller of certain heavy
1. Describe the heavy vehicles you intend to sell.
vehicles.
2. Describe the exempt sales of the heavy vehicles you intend to make.
S
1. List the annual volume of gasoline, diesel fuel, and kerosene you entered into the United States or
Enterer, position holder, refiner, terminal
operator, or throughputter of gasoline,
produced.
2. List the locations and a description of your refineries, terminals, and pipelines.
diesel fuel (including a diesel-water fuel
emulsion), or kerosene, or industrial user
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
of gasoline.
entering, buying, selling, or transporting any fuel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any gasoline, diesel fuel, and kerosene.
5. Provide the annual volume of gasoline, diesel fuel, and kerosene you buy, sell, trade, transfer, or
exchange.
V
1. List the ODCs you import or manufacture for export.
Manufacturer, importer, or buyer of
ozone-depleting chemicals (ODCs) for
2. List the companies from which you buy ODCs for export.
export.
3. List the number of pounds for each type of ODC you exported in this calendar year and an
estimate for next calendar year.
4. List your export locations, and list your production allowance, consumption allowance, export
allowance, and export percentage as set by the Environmental Protection Agency.
X
1. Schematic or map of your pipeline locations.
Pipeline operator or vessel operator
(including certain deep-draft vessels)
2. Names and addresses of facilities served by your pipeline or vessel.
within the bulk transfer/terminal system.
3. Number, description, and capacities of your vessels used to transport taxable fuel.
Y
Buyer of kerosene for its use in
1. List the quantity, types, and gross take-off weights of all aircraft you own and/or operate. Include
commercial aviation (other than foreign
the countries of registration. Aircraft that you operate but that are owned by other persons should be
trade).
clearly designated. Information should be included as to the operating arrangements.
2. List the average number of operating hours (per month) of each aircraft that is listed in item 1.
Show the number of hours for commercial aviation (other than foreign trade) and noncommercial
aviation.
3. If you maintain kerosene storage facilities, list the location and capacity of each facility.
AB Producers and importers of
1. List the annual volume of agri-biodiesel you produced in or entered into the United States.
agri-biodiesel.
2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any agri-biodiesel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any agri-biodiesel.
5. Provide the annual volume of agri-biodiesel you buy, sell, trade, transfer, or exchange.
AF Producers and importers of alcohol.
1. List the annual volume of alcohol you produced in or entered into the United States.
2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any alcohol.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any alcohol.
5. Provide the annual volume of alcohol you buy, sell, trade, transfer, or exchange.
637
Form
(Rev. 8-2019)
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Form 637 (Rev. 8-2019)
Page
Activity Letter
Additional Information Required
AL
Alternative fueler that sells for use or
Provide the general information for all applicants.
uses alternative fuel as a fuel in a motor
vehicle or motorboat.
AM
Alternative fueler that produces an
Provide the general information for all applicants.
alternative fuel mixture that is sold for
use or used in the alternative fueler’s
trade or business.
BC
Qualified blood collector organization
1. Provide a general description of your blood collection activity.
buying taxable fuel, taxable tires, and
2. Provide a copy of the IRS determination letter granting you an exemption from federal income tax
certain heavy vehicles; claiming
under section 501(a) as an organization described in section 501(c)(3).
exemption from the communications
3. Provide evidence of your registration with the Food and Drug Administration as a blood collector.
tax and heavy highway vehicle use tax;
or to claim a credit or payment of
certain excise taxes, for its exclusive
use in the collection, storage, or
transportation of blood.
SB
Producers of second generation
1. List the annual volume of cellulosic biofuel (including second generation biofuel) you produced in
biofuel.
the United States.
2. List the plant material you used to produce the cellulosic biofuel (including second generation
biofuel).
3. List the locations and a description of your production facilities.
4. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
buying, selling, or transporting any cellulosic biofuel (including second generation biofuel).
5. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any cellulosic biofuel (including second generation biofuel).
6. Provide the annual volume of cellulosic biofuel (including second generation biofuel) you buy, sell,
trade, transfer, or exchange.
CC
Credit card issuer that issues credit
Provide the general information for all applicants.
cards for sales of taxable fuel to a state
or local government for its exclusive
use or for sales of gasoline to a
nonprofit educational organization for
its exclusive use.
NB
1. List the annual volume of biodiesel and renewable diesel you produced in or entered into the
Producers and importers of biodiesel
(other than agri-biodiesel) and
United States.
renewable diesel.
2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any biodiesel and renewable diesel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any biodiesel and renewable diesel.
5. Provide the annual volume of biodiesel and renewable diesel you buy, sell, trade, transfer, or
exchange.
QR
Qualified retailer of diesel fuel or
Provide the general information for all applicants.
kerosene sold in Alaska for nontaxable
uses.
UA
Ultimate vendor that sells kerosene for
Provide the general information for all applicants.
use in aviation.
UB
Ultimate vendor that sells undyed
Provide the general information for all applicants.
diesel fuel or undyed kerosene for use
in certain intercity and local buses.
UP
Ultimate vendor that sells kerosene
1. Describe the blocked pumps you used to sell kerosene in your business.
from a blocked pump.
2. List the location of your blocked pumps.
UV
Ultimate vendor that sells (a) undyed
Provide the general information for all applicants.
diesel fuel or undyed kerosene to a
state or local government for its
exclusive use, or (b) gasoline (including
aviation gasoline) to a state or local
government for its exclusive use or to
a nonprofit educational organization for
its exclusive use.
637
Form
(Rev. 8-2019)
5
Form 637 (Rev. 8-2019)
Page
Employer Identification Number (EIN)
Section references are to the Internal Revenue Code unless
otherwise noted.
Enter your EIN. If you don’t have an EIN, you may apply for one
Future Developments
online by visiting www.irs.gov/EIN. You may also apply for an
EIN by faxing or mailing Form SS-4, Application for Employer
For the latest information about developments related to Form
Identification Number, to the IRS.
637 and its instructions, such as legislation enacted after they
P.O. Box
were published, go to www.irs.gov/Form637.
What’s New
If the Post Office doesn’t deliver mail to your street address and
you have a P.O. box, show the box number instead of the street
Fax option. You can fax your Form 637 to us instead of mailing
address.
it. See Where To Apply, later.
Signature
General Instructions
Form 637 must be signed by a person with authority to bind the
applicant.
Purpose of Form
The authority to bind means the ability to execute agreements
Use Form 637 to apply for excise tax registration for activities
that are binding and legally enforceable against the applicant
under sections 4101, 4222, and 4682. See the chart on pages
under state law. Form 637 submitted by:
2–4 for the list of activities. Each business unit that has, or is
• An individual or sole proprietorship—must be signed by that
required to have, a separate EIN is treated as a separate person.
individual;
The following persons must be registered.
• A partnership—must be signed by any one of the general
• Pipeline operator or vessel operator: activity letter X.
partners;
• Enterers, position holders, refiners, and terminal operators:
• A limited liability company (LLC)—must be signed by a
activity letter S.
person that complies with the federal tax treatment of the LLC;
• Blenders: activity letter M.
if the LLC is taxed as a partnership, then Form 637 must be
signed by a member manager of the LLC; if the LLC is taxed as
• Producers or importers of alcohol, agri-biodiesel, and
a corporation, then the rules for corporations must be followed;
biodiesel (including renewable diesel): activity letters AF, AB,
and NB, respectively.
• A corporation—must be signed by the president, vice-
president, treasurer, assistant treasurer, chief accounting
• Producers of second generation biofuel: activity letter SB.
officer, or any other officer duly authorized to act for the
Current CB registrants will not need to reapply for new SB
corporation;
registrations.
• A government agency—must be signed by any person legally
Pub. 510, Excise Taxes, has more information regarding
authorized to act for the agency;
registrations.
• A tax-exempt organization—must be signed by any person
Penalty
legally authorized to act for the organization; if the organization
is a corporation, the rules for corporations must be followed; if
The penalty for failure to register, if you’re required to register, is
the entity is a trust or other type of entity, those rules must be
$10,000 for the initial failure, and $1,000 for each day following
followed; or
that you fail to register. The penalty applies unless the failure to
register is due to reasonable cause.
• An estate or trust—must be signed by a fiduciary or
authorized representative.
How To Apply
Where To Apply
Complete Form 637 and submit it with the required additional
information described on the chart on pages 2–4. You may use
Fax Form 637 to 855-887-7735 or send to:
additional sheets for your explanations. Write your name and
Department of the Treasury
EIN on each sheet you attach. You must send all of the required
Internal Revenue Service
information or the processing of your application will be
Excise Operations Unit—Form 637
delayed. The IRS will ask you for additional information if
Mail Stop 5701G
needed, or you may provide additional information at any time.
Cincinnati, OH 45999
The application must be reviewed and approved before you’re
Changes in Registration
registered for any activity. The review may include inspection of
your premises during normal business hours without advance
If an IRS office has issued you a Certificate of Registry or a
notice. If your application is approved, the IRS will issue a Letter
Letter of Registration that is still in effect for an activity, you
of Registration. The letter will include the activities you’re
don’t have to reapply for registration for that activity unless
registered for, the effective date of the registration, and your
notified to do so. However, see Reregistration for fuel activities,
registration number. A copy of Form 637 isn’t a Letter of
later. To confirm the status of a registration, visit
Registration. If your application is denied, you will be notified by
https://apps.irs.gov/app/exciseTax. To apply for another
the IRS in writing, including the reason for the denial.
activity or to cancel a registration, you must contact the IRS
office in which you’re registered.
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