In addition to the Form 637 General Questionnaire, please answer the following questions specific to this activity. (Attach additional sheets, if needed.)
Activity Letter CN: Producer of clean transportation fuel which is not sustainable aviation fuel (non-SAF).
Producers are required to be registered under IRC 4101 per IRC 45Z(f)(1) to file a claim for the IRC 45Z credit. See Notice 2024-49.
Does your business qualify for the Form 637 “CN” Registration?
☐Yes ☐ No
If yes, please complete questions below and return this form.
If no, please sign the statement below, date, and return this form.
I request that my Form 637 “CN” Registration be denied or revoked as I am no longer engaged in this activity.
____________________________________ __________________
Printed Name Title
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Note: This request must be signed by a person with authority to bind the applicant or registrant. Refer to Form 637, Application for Registration (For Certain Excise Tax Activities), General Instructions, under the Signature section for additional guidance.
Is your business currently producing, or does your business plan to begin producing, a non-SAF transportation fuel in the United States that may be eligible for the clean fuel production credit under IRC 45Z?
If yes, list the type of non-SAF transportation fuel your business produces or plans to produce. If not currently producing, list the expected date your business plans to begin production.
Does the non-SAF transportation fuel your business produces have a lifecycle greenhouse gas emissions rate of less than 50 kilograms of CO2e per mmBTU?
If yes, list the emissions rate of the non-SAF transportation fuel produced.
Type of non-SAF Transportation Fuel |
Feedstock(s) |
Emissions Rate |
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List all locations where non-SAF transportation fuels are produced.
Type of non-SAF Transportation Fuel |
Name and Address of Facility |
Annual Production Capacity (Gallons) |
Expected Annual Volume |
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List the name and address of all feedstock suppliers, include the type, country of origin, and annual volume of product purchased.
Feedstock |
Name and Address of Supplier |
Country of Origin |
Expected Annual Volume |
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List all locations of storage facilities where feedstock, non-SAF transportation fuels, and/or products used in blending are stored.
Product Description |
Name and Address of Facility |
Fuel Tank Capacity (Gallons) |
Expected Annual Volume |
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Does your business sell non-SAF transportation fuel to an unrelated person for use by such person in the production of a fuel mixture? ☐Yes ☐No
If yes, list the customer and type of product being sold.
Customer Name |
Product |
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Does your business sell non-SAF transportation fuel to an unrelated person for use by such person in a trade or business? ☐Yes ☐No
If yes, list the customer and type of product being sold.
Customer Name |
Product |
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Does your business sell non-SAF transportation fuel to an unrelated person who sells such fuel at retail to another person and places such fuel in the fuel tank of such other person? ☐Yes ☐No
If yes, list the customer and type of product being sold.
Customer Name |
Product |
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Will your company be claiming the clean fuel production credit under IRC 45Z?
If yes, please provide a detailed explanation on how you calculated the credit.
Does your business store any product to which it does not hold title?
If yes, where is this inventory stored, and for whom is it stored? Are separate inventory records maintained? Who is filing claims for the production of the fuel?
If yes, describe the arrangements.
Form 637 CN Questionnaire
File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
Author | Jackson John M |
File Modified | 0000-00-00 |
File Created | 2024-11-07 |