Form 637 - Application for Registration (For Certain Excise Tax Activities) and Questionnaires; IRS Notice 2023-06; IRS Notice 2024-06; IRS Notice 2024-37; IRS Notice 2024-49; IRS Notice 2024-74

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 637 Form 637 and Questionnaires	Form and Instruction	Modified	Repair queued
2024 1545-1835 Supporting Statement.docx	Supporting Statement A	Uploaded 2024-10-29	Missing upstream

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
44387	Form 637 and Questionnaires	Form and Instruction	Modified
257343	IRS Notice 2023-06 - Sustainable Aviation Fuel Credits - third-party disclosures	Other-IRS Notice	Removed
257342	IRS Notices - SAF (reporting, third-party disclosures, and recordkeeping)	Other-IRS Notice	Modified

ICR Details

OMB Control No: 1545-1835	ICR Reference No: 202407-1545-007
Status: Received in OIRA	Previous ICR Reference No: 202305-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 637 - Application for Registration (For Certain Excise Tax Activities) and Questionnaires; IRS Notice 2023-06; IRS Notice 2024-06; IRS Notice 2024-37; IRS Notice 2024-49; IRS Notice 2024-74
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 11/06/2024

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2026
Responses	9,949	9,415
Time Burden (Hours)	32,344	31,720
Cost Burden (Dollars)	0	0

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Abstract: Form 637 is used to apply for excise tax registration for activities under sections 4101, 4222, 4662, and 4682. This includes, but is not limited to, pipeline operator or vessel operator: Activity Letter, Enterers, position holders, refiners, and terminal operators, Blenders, Producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel), Producers of second generation biofuel. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration. Form 637 Questionnaires will be used to collect information about persons who are attempting to register or are registered with the Internal Revenue Service (IRS) in accordance with Internal Revenue Code (IRC) § 4101, 4222, 4662 or Notice 2005-04. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration.

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Authorizing Statute(s): US Code: 26 USC 4101 Name of Law: Registration and bond
   US Code: 26 USC 4222 Name of Law: Registration
   PL: Pub.L. 117 - 169 13203 Name of Law: Inflation Reduction Act of 2022
   US Code: 26 USC 4662 Name of Law: Definitions and special rules
   US Code: 26 USC 4682 Name of Law: Definitions and special rules
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 13203 Name of Law: Inflation Reduction Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 55308	07/03/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 88112	11/06/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 637 and Questionnaires	637	Application for Registration (For Certain Excise Tax Activities)
IRS Notice 2023-06 - Sustainable Aviation Fuel Credits - third-party disclosures
IRS Notices - SAF (reporting, third-party disclosures, and recordkeeping)

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	9,949	9,415	634	0	-100	0
Annual Time Burden (Hours)	32,344	31,720	649	0	-25	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: IRS Notice 2024-37 has added a new certificate, revised the certificate from Notice 2024-06, and included new recordkeeping requirements. IRS Notice 2024-49 is revising Form 637 to add new activity codes and activity letters to be submitted with Form 637. The above changes resulted in a program new statute increase of 534 responses and 624 burden hours.

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Annual Cost to Federal Government: $23,414

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/06/2024

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