Form 637 Application for Registration

Form

Application for Registration

637

(Rev. January 2009)

(For Certain Excise Tax Activities)

OMB No. 1545-0014

Department of the Treasury
Internal Revenue Service

Type or print

Part I

Identification of Applicant

Name of individual, corporation, partnership, association, etc.

Employer identification number

Business name, if different from above

Telephone number
(

Mailing address (number, street, and room or suite no. If P.O. box, see page 5.)

)

Fax number
(

)

City or town, state, and ZIP 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, and ZIP 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 are applying
for registration. Also, attach the Additional Information Required for each activity to which this application applies.

Activity Letter

Part III

Activity Description

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 (EIN) at the top, and write the number of the item to which each answer applies.
If any questions do not apply to you, explain why.
1a Are you or will you be required to file Form 720, Quarterly Federal Excise Tax Return?
b Have you previously applied to be registered by any IRS office?
c Have you, or any related entity, had a Certificate of Registry or Letter of Registration revoked by any IRS
office?
d If you answered “Yes” to b or c, enter the name of the IRS office
2a List the date your business started © Month
Year
b Explain in detail your business activity.

Yes
Yes

No
No

Yes

No

3
a
b
c

For all other business entities to which you are related, list:
The name and EIN of the related entity,
The percentage of ownership, and
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 are applying for fuel activities K, M, S, W, X, Y, AB, AF, AL, AM, CB, CC, NB, UA, UB, UP, or UV, you must answer
questions 8 and 9.
8 Attach a copy of your last federal income tax return and other evidence that reflects financial responsibility such as your income
statement, balance sheet, or bond rating.
9

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 on page 5.
Go to Section C on Page 2

For Privacy Act and Paperwork Reduction Act Notice, see page 6.

Cat. No. 49952H

Form

637

(Rev. 1-2009)

Form 637 (Rev. 1-2009)

Page

2

Section C—For Certain Fuel Applicants
If you are applying for fuel activities K, M, S, W, 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:
10

11

12

13

14

15

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 has not been wholly
abated, refunded, or credited?

Yes

No

Assessed any penalty under chapter 68 of the Internal Revenue Code, and the penalty has not been
wholly abated, refunded, or credited?

Yes

No

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 has not been wholly reversed
by a court of competent jurisdiction?

Yes

No

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 has not been wholly
reversed by a court of competent jurisdiction?

Yes

No

Assessed any tax under section 4103 (willful failure to pay the tax imposed by section 4041(a)(1) or 4081)
and the tax has not been wholly abated, refunded, or credited?

Yes

No

Advised that your registration has been revoked?

Yes

No

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, sport fishing equipment
(including fishing rods and fishing
poles), fishing tackle boxes, bows,
quivers, broadheads, points, arrow
shafts, taxable tires, or vaccines.

1. List all articles manufactured. Include advertising brochures, if available.
2. List the organizations or businesses (for example, state or local government or school) to
which 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 taxed articles you intend to sell.

B

Buyer of sport fishing equipment
(including fishing rods and fishing
poles), fishing tackle boxes, gas
guzzler automobiles, bows, quivers,
broadheads, points, or vaccines for
further manufacture or for resale to a
buyer for further manufacture.

1. List articles you intend to purchase for further manufacturing or for resale for use by the
buyer for further manufacturing.
2. List the businesses that articles will be sold to for use in further manufacturing, if applicable.
3. List other types of sales of articles other than for further manufacturing.

C

Buyer of taxable tires for use on or in
connection with the sale of another
article the buyer manufactures and
sells (1) for export, (2) to state and
local governments, (3) to nonprofit
educational organizations, or (4) as
supplies for vessels or aircraft.

1. List the type and weight of the tires being bought.

Buyer with a place of business in the
United States purchasing 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.

1. List the articles you intend to buy for export or resale to others for export.
2. List the businesses to which you intend to sell articles for export.

D

2. List the articles manufactured (1) on which the tires will be used or (2) in connection with
which the tires will be sold.
3. List the organizations or businesses with which you intend to have tax-exempt sales.

Form

637

(Rev. 1-2009)

Form 637 (Rev. 1-2009)

Activity Letter

Page

3

Additional Information Required

E

Buyer (other than state or local
government) of gas guzzler
automobiles for ambulance, law
enforcement, or firefighting.

You have to provide the general information for all applicants.

F

Nonprofit educational organization,
other than a public school, buying
taxable tires, certain heavy vehicles,
sport fishing equipment (including
fishing rods and fishing poles), fishing
tackle boxes, bows, quivers,
broadheads, points, or arrow shafts
for its exclusive use.

1. Provide a general description of the type of educational facility, including faculty,
curriculum, and student body.
2. Provide a copy of the IRS determination letter granting exemption from federal income tax.
3. List products subject to federal excise tax bought for the exclusive use of the organization
and how the products will be used in the operation of the organization.
4. List activities (other than educational) conducted by the organization.

I

Buyer (other than nonprofit
educational organization or state or
local government) of taxable tires for
use on certain intercity, local, or
school buses.

1. List types and weights of tires being bought.
2. Describe the types of buses (intercity, local, or school) on which the tires are used.
3. Describe how the buses are used in the operation of the business.

K

Buyer of kerosene for a feedstock
purpose.

List the type of kerosene being purchased; and describe the product and manufacturing process
for which the kerosene will be used as a feedstock.

M Blender of gasoline, diesel fuel
(including a diesel-water fuel emulsion),
or kerosene, producing a taxable fuel
outside the bulk transfer/terminal
system, including blenders of alcohol
fuel mixtures, alternative fuel mixtures,
biodiesel mixtures, and renewable
diesel mixtures.

1. List the products bought or produced for blending with gasoline, diesel fuel, or kerosene.
2. List the annual volume of products bought for blending.
3. List the annual volume of blended taxable fuel produced.

Q

First retail seller of certain heavy
vehicles.

1. Describe the heavy vehicles you intend to sell.
2. Describe the exempt sales of the heavy vehicles you intend to make.

S

Enterer, position holder, refiner,
terminal operator, or throughputter of
gasoline, diesel fuel (including a
diesel-water fuel emulsion), or
kerosene, or industrial user of
gasoline.

1. List the annual volume of gasoline, diesel fuel, and kerosene entered into the United States
or produced.
2. List the locations and a description of your refineries, terminals, and pipelines.
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 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

Manufacturer, importer, or buyer of
ozone-depleting chemicals (ODCs)
for export.

1. List the ODCs you import or manufacture for export.
2. List the companies from which you buy ODCs for export.
3. List the number of pounds for each type of ODC 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.

W

Operator (other than state or local
government) of a diesel-powered
train.

1. List the monthly volume of dyed diesel fuel used.
2. List the number and types of diesel-powered highway vehicles you own and/or operate
and describe the fueling arrangements for these vehicles.

X

Pipeline operator or vessel operator
(including certain deep-draft vessels)
within the bulk transfer/terminal
system.

1. Schematic or map of pipeline locations.
2. Names and addresses of facilities served by pipeline or vessel.
3. Number, description, and capacities of vessels used to transport taxable fuel.

Y

Buyer of kerosene for its use in
commercial aviation (other than
foreign trade).

1. List the quantity, types, and gross take-off weights of all aircraft you own and/or operate.
Include the countries of registration. Aircraft that you operate but that are owned by other
persons should be 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
agri-biodiesel.

1. List the annual volume of agri-biodiesel 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 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.
Form

637

(Rev. 1-2009)

Form 637 (Rev. 1-2009)

Activity Letter

Page

4

Additional Information Required

AF

Producers and importers of alcohol.

1. List the annual volume of alcohol 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.

AL

Alternative fueler that sells for use or
uses alternative fuel as a fuel in a
motor vehicle or motorboat.

You have to provide the general information for all applicants.

AM

Alternative fueler that produces an
alternative fuel mixture that is sold for
use or used in the alternative fueler’s
trade or business.

You have to provide the general information for all applicants.

BC

Qualified blood collector organization
buying taxable fuel, taxable tires, and
certain heavy vehicles; claiming
exemption from the communications
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.

1. Provide a general description of your blood collection activity.
2. Provide a copy of the IRS determination letter granting an exemption from federal income
tax under section 501(a) as an organization described in section 501(c)(3).
3. Provide evidence of your registration with the Food and Drug Administration as a blood
collector.

CB

Producers of cellulosic biofuel.

1. List the annual volume of cellulosic biofuel produced in the United States.
2. List the plant material used to produce the cellulosic 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.
5. List the business entities to whom you sell and with which you buy, trade, transfer, or
exchange any cellulosic biofuel.
6. Provide the annual volume of cellulosic biofuel you buy, sell, trade, transfer, or exchange.

CC

Credit card issuer that issues credit
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.

You have to provide the general information for all applicants.

NB

Producers and importers of
biodiesel (other than agri-biodiesel)
and renewable diesel.

1. List the annual volume of biodiesel and renewable diesel 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 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.

UA

Ultimate vendor that sells kerosene
for use in aviation.

You have to provide the general information for all applicants.

UB

Ultimate vendor that sells undyed
diesel fuel or undyed kerosene for
use in certain intercity and local
buses.

You have to provide the general information for all applicants.

UP

Ultimate vendor that sells kerosene
from a blocked pump.

1. Describe the blocked pumps used to sell kerosene in your business.
2. List the location of the blocked pumps.

UV

Ultimate vendor that sells (a)
undyed 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.

You have to provide the general information for all applicants.

Form

637

(Rev. 1-2009)

Form 637 (Rev. 1-2009)

Page

5

General Instructions

Employer Identification Number (EIN)

Section references are to the Internal Revenue Code
unless otherwise noted.

Enter your EIN. If you do not have an EIN, you may apply
for one online. Go to the IRS website at
www.irs.gov/businesses/small and click on the “Employer
ID Numbers (EINs)” link. You may also apply for an EIN by
calling 1-800-829-4933, or you can fax or mail Form SS-4,
Application for Employer Identification Number, to the IRS.
See How To Get Forms and Publications on page 6.

New Activity Letter CB
● Effective January 1, 2009, activity letter CB is used by a
person who produces cellulosic biofuel. The producer must
be registered by the IRS to claim the cellulosic biofuel
producer credit.

Purpose of Form
Use Form 637 to apply for excise tax registration for
activities under sections 4101, 4222, and 4682. See the
chart on pages 2–4 for the list of activities. Each business
unit that has, or is required to have, a separate employer
identification number (EIN) is treated as a separate
person.
The following persons must be registered:
● Pipeline operator or vessel operator: Activity Letter X.
● Enterers, position holders, refiners, and terminal
operators: Activity Letter S.
● Blenders: Activity Letter M.
● Train operators who use dyed diesel fuel in their trains:
Activity Letter W.
● Producers or importers of alcohol, agri-biodiesel, and
biodiesel (including renewable diesel): Activity Letters AF,
AB, and NB respectively.
● Producers of cellulosic biofuel: Activity Letter CB.
Pub. 510, Excise Taxes, has more information regarding
registrations.

Penalty
The penalty for failure to register if you are required to
register, unless due to reasonable cause, is $10,000 for
the initial failure, and then $1,000 each day thereafter that
you fail to register.

How To Apply
Complete Form 637 and submit it with the required
additional information described on the chart on pages
2–4. You may use additional sheets for your explanations.
Be sure to write your name and EIN on each sheet you
attach. You must send all of the required information or
the processing of your application will be delayed. The
IRS will ask you for additional information if needed, or
you may provide additional information at any time.
The application must be reviewed and approved before
you are registered for any activity. The review may include
inspection of your premises during normal business hours
without advance notice. If your application is approved,
the IRS will issue a Letter of Registration. The letter will
include the activities you are registered for, the effective
date of the registration, and your registration number. A
copy of Form 637 is not a Letter of Registration. If your
application is denied, you will be notified in writing by the
IRS that the application has been denied and the reason
for the denial.

P.O. Box
If the Post Office does not deliver mail to your street
address and you have a P.O. box, show the box number
instead of the street address.

Signature
Form 637 must be signed by a person with authority to
bind the applicant.

Where To Apply
File Form 637 with the Department of the Treasury,
Internal Revenue Service, Cincinnati, OH 45999.

Changes in Registration
If an IRS office has issued you a Certificate of Registry or a
Letter of Registration that is still in effect for an activity, you
are not required to reapply for registration for that activity
unless notified to do so. However, see Reregistration for
Fuel Activities below. To apply for another activity or to
cancel a registration, you must contact the IRS office in
which you are registered.
Notify the IRS office within 10 days if any information
submitted with an application changes. This includes, but
is not limited to, address changes or changes in business
activities. A registrant may not sell, lease, or otherwise
allow another person to use its registration.
Reregistration for fuel activities. You must reregister with
the IRS if there is a change of more than 50% of the
ownership of a registrant and you are registered for activity
letters K, M, S, W, Y, AB, AF, CB, or NB. In this instance, a
change in ownership means that after a transaction (or
series of transactions), more than 50% change of the
ownership interests in, or assets of, a registrant are held by
persons other than persons who held more than 50% of
such interests or assets before the transaction (or series of
transactions). Reregistration does not apply to companies
whose stock is regularly traded on an established
securities market. If you fail to reregister as required, see
Penalty above.
To reregister, send a newly completed Form 637 to the
address under Where To Apply above. On line 1d, enter
your current registration number. The IRS will revoke the
current registration number and issue a new registration to
the new ownership (registrant).

Additional Registration Information
For registration relating to:
● Taxable fuel, see Regulations section 48.4101-1.
● All other articles, see Regulations section 48.4222(a)-1.
● Exports of ozone-depleting chemicals, see Regulations
section 52.4682-5.

Form 637 (Rev. 1-2009)

The following notices provide guidance on recent
changes for fuel registrants.
● Notice 2005-4. You can find Notice 2005-4 on page 289
of Internal Revenue Bulletin 2005-2 at
www.irs.gov/pub/irs-irbs/irb05-02.pdf.
● Notice 2005-24. You can find Notice 2005-24 on
page 757 of Internal Revenue Bulletin 2005-12 at
www.irs.gov/pub/irs-irbs/irb05-12.pdf.
● Notice 2005-62. You can find Notice 2005-62 on
page 443 of Internal Revenue Bulletin 2005-35 at
www.irs.gov/pub/irs-irbs/irb05-35.pdf.
● Notice 2005-80. You can find Notice 2005-80 on
page 953 of Internal Revenue Bulletin 2005-46 at
www.irs.gov/pub/irs-irbs/irb05-46.pdf.
● Notice 2006-92. You can find Notice 2006-92 on
page 774 of Internal Revenue Bulletin 2006-43 at
www.irs.gov/pub/irs-irbs/irb06-43.pdf.

How To Get Forms and Publications
Personal Computer
You can access the IRS website 24 hours a day, 7 days a
week, at www.irs.gov to:
● Download forms, instructions, and publications.
● See answers to frequently asked tax questions.
● Search publications online by topic or keyword.
● Send us comments or request help by email.
● Sign up to receive local and national tax news by email.

Small Business Resource Guide
This online guide is a must for every small business owner
or any taxpayer about to start a business. This guide
includes all the business tax forms, instructions, and
publications needed to successfully manage a business. In
addition, the guide provides an abundance of other helpful
information, such as how to prepare a business plan,
finding financing for your business, and much more. The
information is updated during the year. Visit www.irs.gov
and enter keyword “SBRG” in the upper right-hand corner
for more information.

Unresolved Tax Issues
If you have attempted to deal with an IRS problem
unsuccessfully, you should contact the Taxpayer
Advocate. The Taxpayer Advocate independently
represents the entity’s interests and concerns within the
IRS by protecting its rights and resolving problems that
have not been fixed through normal channels.
While Taxpayer Advocates cannot change the tax law or
make a technical tax decision, they can clear up problems
that resulted from previous contacts and ensure that the
entity’s case is given a complete and impartial review.
The entity can contact a Taxpayer Advocate by calling
1-877-777-4778 (toll free). Persons who have access to
TTY/TDD equipment may call 1-800-829-4059 and ask for
Taxpayer Advocate assistance. If the entity prefers, it may
call, write, or fax the Taxpayer Advocate office in its area.
See Pub. 1546, Taxpayer Advocate Service—Your Voice
at the IRS, for a list of addresses and fax numbers.

Page

6

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on Form 637 to carry out the
Internal Revenue laws of the United States. We need it to
figure and collect the right amount of tax. Subtitle D of
the Internal Revenue Code, Miscellaneous Excise Taxes,
imposes certain excise taxes. Internal Revenue Code
section 4101 requires certain persons to register for
excise taxes on fuel, as imposed by sections 4041 and
4081. Sections 4101, 4222, and 4682 allow certain other
manufactures, sellers, or purchasers to register to be
eligible for credits or to be exempt from the excise tax on
taxable articles. If you are required to register under
section 4101 or if you elect to register for credits and/or
exemption, you are required to provide the information
requested on this form. Failure to provide this information
may subject persons required to register to penalties, and
may delay or prevent the processing of a voluntary
registration for credits or exemption; providing false
information may subject you to penalties. Section 6109
requires you to provide the requested identification
numbers.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the Internal Revenue
Service to disclose or give such information to the
Department of Justice for civil and criminal litigation; to
cities, states, the District of Columbia, and U.S.
commonwealths and possessions to administer their tax
laws; and to other countries under a tax treaty. We may
also disclose this information to federal and state
agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism.
The time needed to complete and file Form 637 will
vary depending on individual circumstances. The
estimated average time is Recordkeeping, 7 hr., 39 min.;
Learning about the law or the form, 1 hr., 37 min.;
Preparing and sending the form to the IRS, 4 hr., 13
min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making Form 637
simpler, we would be happy to hear from you. You can
write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send Form 637 to this address. Instead, see Where To
Apply on page 5.