637 Application for Registration (For Certain Excise Tax Act

637

Form

(Rev. December 2013)
Department of the Treasury
Internal Revenue Service

Type or print

Part I

Application for Registration
OMB No. 1545-0014

(For Certain Excise Tax Activities)
▶

Information about Form 637 and its instructions is at www.irs.gov/form637.

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 instructions)

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
office? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d If you answered “Yes” to b or c, enter the name of the IRS office
Month
Year
2a List the date your business started ▶
b Explain in detail your business activity.

.
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IRS
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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, X, Y, AB, AF, AL, AM, CC, NB, SB, UA, UB, UP, or UV, you must answer questions
8 and 9.
Attach a copy of your last federal income tax return and other evidence that reflects financial responsibility such as your
8
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 in the instructions.
Go to Section C on Page 2

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Cat. No. 49952H

Form 637 (Rev. 12-2013)

Form 637 (Rev. 12-2013)

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Section C—For Certain Fuel Applicants
If you are 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:
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

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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.

Signature

Title

▲

▲

▲

Sign
Here

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,
taxable medical devices, or vaccines.

1. List all articles you 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, taxable medical devices, 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 you will sell articles to for use in further manufacturing, if applicable.
3. List your 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 you bought.
2. List the articles you 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.

D

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

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.

Form 637 (Rev. 12-2013)

Form 637 (Rev. 12-2013)

Activity Letter

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Additional Information Required

E

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

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 your educational facility, including faculty,
curriculum, and student body.
2. Provide a copy of the IRS determination letter granting your exemption from federal income tax.
3. List products subject to federal excise tax you bought for the exclusive use of your organization
and how the products will be used in the operation of your 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 you 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 you 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 you bought or produced for blending with gasoline, diesel fuel, or kerosene.
2. List the annual volume of products you bought for blending.
3. List the annual volume of blended taxable fuel you produced.

Q

First retail seller of certain heavy
vehicles.

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. Describe the heavy vehicles you intend to sell.
2. Describe the exempt sales of the heavy vehicles you intend to make.
1. List the annual volume of gasoline, diesel fuel, and kerosene you 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 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

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

1. Schematic or map of your pipeline locations.
2. Names and addresses of facilities served by your pipeline or vessel.
3. Number, description, and capacities of your 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 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 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.
Form 637 (Rev. 12-2013)

Form 637 (Rev. 12-2013)

Activity Letter

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Additional Information Required

AL

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

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.

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 you 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.

SB

Producers of second generation biofuel.

1. List the annual volume of cellulosic biofuel (including second generation biofuel) you produced in
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
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.

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 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 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
kerosene sold in Alaska for nontaxable
uses.

Provide the general information for all applicants.

UA

Ultimate vendor that sells kerosene
for use in aviation.

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.

Provide the general information for all applicants.

UP

Ultimate vendor that sells kerosene
from a blocked pump.

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

Provide the general information for all applicants.

Form 637 (Rev. 12-2013)

Form 637 (Rev. 12-2013)

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

Future Developments
The IRS has created a page on IRS.gov for Form 637 and its
instructions at www.irs.gov/form637. You can find information
about any recent developments affecting Form 637 (such as
legislation enacted after we release it) on that page.

What's New
• New activity letter SB now includes second generation biofuel.
Current CB registrants will not need to reapply for the new SB
registration. Activity letter CB is removed because it is no longer
applicable.

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Employer Identification Number (EIN)
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.

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

• Activity letter QR is added for qualified retailers of diesel fuel
or kerosene sold in Alaska. You do not need to reapply if you
have already been issued a correspondence letter of registration
as a qualified retailer.

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

• Activity letter W is removed because it is no longer applicable.

Send Form 637 to:

General Instructions
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.
• Producers or importers of alcohol, agri-biodiesel, and
biodiesel (including renewable diesel): Activity Letters AF, AB,
and NB respectively.
• Producers of second generation biofuel: Activity Letter SB.
Current CB registrants will not need to reapply for new SB
registrations.
Pub. 510, Excise Taxes, has more information regarding
registrations.

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

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.

Where To Apply
Department of the Treasury
Internal Revenue Service
Excise Operations Unit- Form 637
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 do
not have to reapply for registration for that activity unless
notified to do so. However, see Reregistration for Fuel Activities
below. To confirm the status of a registration, visit
www.irs.gov/app/exciseTax/. 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, Y,
AB, AF, SB, 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.
• Exports of ozone-depleting chemicals, see Regulations
section 52.4682-5.
• All other articles, see Regulations section 48.4222(a)-1.

Form 637 (Rev. 12-2013)

The following notices provide additional guidance.
• Notice 2005-4 (Public Law 108-357 fuel taxes). You can find
Notice 2005-4 on page 289 of Internal Revenue Bulletin (IRB)
2005-2 at www.irs.gov/pub/irs-irbs/irb05-02.pdf. It's modified
by Notices 2005-24, 2005-62, and 2005-80.
• Notice 2005-24 (modifies Notice 2005-4); on page 757 of IRB
2005-12 at www.irs.gov/pub/irs-irbs/irb05-12.pdf.
• Notice 2005-62 (modifies Notice 2005-4); Biodiesel and
Aviation-Grade Kerosene; on page 443 of IRB 2005-35 at
www.irs.gov/pub/irs-irbs/irb05-35.pdf.
• Notice 2005-80 (modifies Notice 2005-4); on page 953 of IRB
2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.
• Notice 2006-92 (alt. fuel credit/tax; blood collectors); on page
774 of IRB 2006-43 at www.irs.gov/pub/irs-irbs/irb06-43.pdf.
• Notice 2008-110 (biodiesel; cellulosic biofuel) on page 1298 of
IRB 2008-51 at www.irs.gov/irb/2008-51_IRB/index.html.
• Treasury Decision (T.D.) 9604 and Notice 2012-77 (medical
device tax) on pages 730 and 781, respectively, of I.R.B.
2012-52 at www.irs.gov/irb/2012-52_IRB/ar10.html.
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. 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
manufacturers, 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.

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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 IRS 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 send your comments
to:
Internal Revenue Service
Tax Forms and Publications Division
SE:W:CAR:MP:TFP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 637 to this address. Instead, see Where To
Apply, earlier.