Form 637 - Application For Registration (For Certain Excise Tax Activities) Page 5
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Form 637 (Rev. 10-2017)
Page
Section references are to the Internal Revenue Code unless
of Registration. The letter will include the activities you’re
otherwise noted.
registered for, the effective date of the registration, and your
registration number. A copy of Form 637 isn’t a Letter of
Future Developments
Registration. If your application is denied, you will be notified by
the IRS in writing, including the reason for the denial.
For the latest information about developments related to Form
637 and its instructions, such as legislation enacted after they
Employer Identification Number (EIN)
were published, go to
Enter your EIN. If you don’t have an EIN, you may apply for one
What’s New
online. Go to the IRS website at and click on
the “Employer ID Numbers (EINs)” link. You may also apply for
Part I
an EIN by faxing or mailing Form SS-4, Application for Employer
• The first line is revised to request the legal name of the entity.
Identification Number, to the IRS.
• The second line is revised to request a trade name.
P.O. Box
Other changes
If the Post Office doesn’t deliver mail to your street address and
you have a P.O. box, show the box number instead of the street
• Fuel applicants no longer have to attach a copy of their federal
address.
income tax return or other evidence that reflects financial
responsibility.
Signature
• Activity code QR is added for qualified retailers of diesel fuel
Form 637 must be signed by a person with authority to bind the
or kerosene sold in Alaska for nontaxable uses.
applicant.
• Mail Stop 5701 is added to the filing address. See Where To
The authority to bind means the ability to execute agreements
Apply, later.
that are binding and legally enforceable against the applicant
• Additional instructions are added to clarify who can sign Form
under state law. Form 637 submitted by:
637 and who has the authority to bind an applicant. See
• An individual or sole proprietorship—must be signed by that
Signature, later.
individual;
General Instructions
• A partnership—must be signed by any one of the general
partners;
Purpose of Form
• A limited liability company (LLC)—must be signed by a
person that complies with the federal tax treatment of the LLC;
Use Form 637 to apply for excise tax registration for activities
if the LLC is taxed as a partnership, then Form 637 must be
under sections 4101, 4222, and 4682. See the chart on pages
signed by a member manager of the LLC; if the LLC is taxed as
2–4 for the list of activities. Each business unit that has, or is
a corporation, then the rules for corporations must be followed;
required to have, a separate EIN is treated as a separate person.
• A corporation—must be signed by the president, vice-
The following persons must be registered.
president, treasurer, assistant treasurer, chief accounting
• Pipeline operator or vessel operator: activity letter X.
officer, or any other officer duly authorized to act for the
• Enterers, position holders, refiners, and terminal operators:
corporation;
activity letter S.
• A government agency—must be signed by any person legally
• Blenders: activity letter M.
authorized to act for the agency;
• Producers or importers of alcohol, agri-biodiesel, and
• A tax-exempt organization—must be signed by any person
biodiesel (including renewable diesel): activity letters AF, AB,
legally authorized to act for the organization; if the organization
and NB, respectively.
is a corporation, the rules for corporations must be followed; if
the entity is a trust or other type of entity, those rules must be
• Producers of second generation biofuel: activity letter SB.
followed; or
Current CB registrants will not need to reapply for new SB
registrations.
• An estate or trust—must be signed by a fiduciary or
authorized representative.
Pub. 510, Excise Taxes, has more information regarding
registrations.
Where To Apply
Penalty
Send Form 637 to:
The penalty for failure to register, if you’re required to register, is
Department of the Treasury
$10,000 for the initial failure, and $1,000 for each day following
Internal Revenue Service
that you fail to register. The penalty applies unless the failure to
Excise Operations Unit—Form 637
register is due to reasonable cause.
Mail Stop 5701G
Cincinnati, OH 45999
How To Apply
Changes in Registration
Complete Form 637 and submit it with the required additional
information described on the chart on pages 2–4. You may use
If an IRS office has issued you a Certificate of Registry or a
additional sheets for your explanations. Write your name and
Letter of Registration that is still in effect for an activity, you
EIN on each sheet you attach. You must send all of the required
don’t have to reapply for registration for that activity unless
information or the processing of your application will be
notified to do so. However, see Reregistration for fuel activities,
delayed. The IRS will ask you for additional information if
later. To confirm the status of a registration, visit
needed, or you may provide additional information at any time.
https://apps.irs.gov/app/exciseTax. To apply for another
activity or to cancel a registration, you must contact the IRS
The application must be reviewed and approved before you’re
office in which you’re registered.
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
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