Instructions For Form 637 - Application For Registration (For Certain Excise Tax Transactions)

ADVERTISEMENT

5
Form 637 (Rev. 10-98)
Page
General Instructions
Changes in Registration
If a district director has issued you a Certificate of Registry
Section references are to the Inter nal Revenue Code.
or a Letter of Registration that is still in effect for an activity,
Changes To Note
you need not register again for that activity unless notified to
do so. However, to apply for another activity or to cancel a
1. Activities M, S, and UV are revised to include kerosene.
registration, you must contact the district in which you are
2. Activities A, B, D, and F are revised to show
registered.
manufacturing or buying of arrow components as an activity.
Notify the district director within 10 days if any information
3. Activity Q is revised to reflect that sellers or buyers of
submitted with an application changes. This includes, but is
heavy vehicles are required to be registered for tax-free sales
not limited to, address changes, changes in ownership, or
but not for resale.
changes in business activities. A registrant may not sell,
lease, or otherwise allow another person to use its
4. Activity UP (new) is for sales by ultimate vendors of
registration number.
kerosene sold from a blocked pump. (See Temp. Regs.
section 48.6427-11T(b).)
Additional Information
Purpose of Form
For registration relating to:
Gasoline, diesel fuel, and kerosene, see Regulations
Use Form 637 to apply for excise tax registration for
activities under sections 4101, 4222, 4662, and 4682. See
section 48.4101-1 and 48.4101-3T.
the chart (pages 3–4) for the list of activities. Each business
Manufactured articles (other than chemicals), see
unit that has, or is required to have, a separate employer
Regulations section 48.4222-1.
identification number (EIN) is treated as a separate person.
Taxable chemicals, see section 4662.
The following must be registered under section 4101:
Exports of ozone-depleting chemicals, see Regulations
Enterers, position holders, refiners, and terminal operators:
section 52.4682-5.
Activity S
Pub. 510, Excise Taxes for 1999, has information on the
Blenders: Activity M
various excise taxes.
Bus and train operators who use dyed diesel fuel in their
buses or trains: Activities R and W, respectively.
Privacy Act and Paperwork Reduction Act Notice. We ask
How To Apply
for the information on this form to carry out the Internal
Revenue laws of the United States. We need it to figure and
Complete Form 637 and submit it with the required
collect the right amount of tax. Subtitle D of the Internal
additional information described on the chart on pages 3–4.
Revenue Code, Miscellaneous Excise Taxes, imposes a tax
You may use additional sheets for your explanations. Be sure
on certain manufacturing, selling, or consuming various
to write your name and EIN on each sheet you attach. Your
commodities. Section 4101 requires a person to be
application will be reviewed by the IRS for accuracy and
registered for purposes of the Federal excise tax on fuel
completeness. You must send all of the required information
imposed under sections 4041, 4081, and 4091, and requires
or the processing of your application will be delayed. The
taxable fuel producers to register before incurring any tax
review may include inspection of your premises during
liability; sections 4222, 4662, and 4682 require manufacturers
normal business hours without advance notice.
or sellers and purchasers to register to be exempt from the
The application must be approved before you are
excise tax on taxable articles. The information submitted is
registered for any activity. If your application is approved, the
used to determine if the applicant qualifies for registration.
district director will issue a Letter of Registration. The letter
You are not required to provide the information requested
will include the activities you are registered for, the effective
on a form that is subject to the Paperwork Reduction Act
date of the registration, and your registration number. A copy
unless the form displays a valid OMB control number. Books
of Form 637 is not a Letter of Registration.
or records relating to a form or its instructions must be
If your application is denied, you will be notified in writing
retained as long as their contents may become material in
by the district director that the application has been denied
the administration of any Internal Revenue law. Generally, tax
and the reason for the denial.
returns and return information are confidential, as required by
section 6103.
Employer Identification Number. If you do not have an
EIN, you must apply for one. Get Form SS-4, Application for
The time needed to complete and file this form will vary
Employer Identification Number. Form SS-4 has information
depending on individual circumstances. The estimated
on how to apply for an EIN.
average time is Recordkeeping, 10 hr., 17 min.; Learning
about the law or the form, 42 min.; Preparing and sending
Where To Apply
the form to the IRS, 54 min.
File Form 637 with the IRS District Director for the district in
If you have comments concerning the accuracy of these
which your books and records and principal place of
time estimates or suggestions for making this form simpler,
business are located. If you cannot determine the district
we would be happy to hear from you. You can write to the
where you should file or you do not know the address of
Tax Forms Committee, Western Area Distribution Center,
your district director, call the IRS at the number on page 6 of
Rancho Cordova, CA 95743-0001. DO NOT send this tax
these instructions. Do not mail this form to your Internal
form to this address. Instead, see Where To Apply on this
Revenue Service Center. If you have no principal place of
page.
business in the United States, file with the IRS, Office of
Assistant Commissioner (International), 950 L’Enfant Plaza
South, SW, Attention: OP:IN:D:C:E, Washington, DC 20024.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2