Form 637 - Application For Registration (For Certain Excise Tax Activities) Page 6

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6
Form 637 (Rev. 10-2017)
Page
Notify the IRS office within 10 days if any information
information requested on this form. Failure to provide this
submitted with an application changes. This includes, but isn’t
information may subject persons required to register to
limited to, address changes or changes in business activities. A
penalties, and may delay or prevent the processing of a
registrant may not sell, lease, or otherwise allow another person
voluntary registration for credits or exemption; providing false
to use its registration.
information may subject you to penalties. Section 6109 requires
you to provide the requested identification numbers.
Reregistration for fuel activities. You must reregister with the
IRS if there’s a change of more than 50% of the ownership of a
You’re not required to provide the information requested on a
registrant and you’re registered for activity letters K, M, S, Y,
form that is subject to the Paperwork Reduction Act unless the
AB, AF, SB, or NB. In this instance, a change in ownership
form displays a valid OMB control number. Books or records
means that after a transaction (or series of transactions), more
relating to a form or its instructions must be retained as long as
than 50% of the ownership interests in, or assets of, a registrant
their contents may become material in the administration of any
are held by persons other than persons (or persons related
Internal Revenue law.
thereto) who held more than 50% of such interests or assets
Generally, tax returns and return information are confidential,
before the transaction (or series of transactions). Reregistration
as required by section 6103. However, section 6103 allows or
doesn’t apply to companies whose stock is regularly traded on
requires the IRS to disclose or give such information to the
an established securities market. If you fail to reregister as
Department of Justice for civil and criminal litigation; to cities,
required, see Penalty, earlier.
states, the District of Columbia, and U.S. commonwealths and
To reregister, send a newly completed Form 637 to the
possessions to administer their tax laws; and to other countries
address under Where To Apply, earlier. On line 1d, enter your
under a tax treaty. We may also disclose this information to
current registration number. The IRS will revoke the current
federal and state agencies to enforce federal nontax criminal
registration number and issue a new registration to the new
laws, or to federal law enforcement and intelligence agencies to
ownership (registrant).
combat terrorism.
The time needed to complete and file Form 637 will vary
Additional Registration Information
depending on individual circumstances. The estimated average
For registration relating to:
time is: Recordkeeping, 7 hr., 39 min.; Learning about the law
or the form, 1 hr., 37 min.; and Preparing and sending the
• Taxable fuel, see Regulations section 48.4101-1.
form to the IRS, 4 hr., 13 min.
• Exports of ozone-depleting chemicals, see Regulations
If you have comments concerning the accuracy of these time
section 52.4682-5.
estimates or suggestions for making Form 637 simpler, we’d be
• All other articles, see Regulations section 48.4222(a)-1.
happy to hear from you. You can send us comments from
Or you can write to:
See the Instructions for Form 720 for a list of notices providing
additional guidance.
Internal Revenue Service
Tax Forms and Publications
Privacy Act and Paperwork Reduction Act Notice. We ask for
1111 Constitution Ave. NW, IR-6526
the information on Form 637 to carry out the Internal Revenue
Washington, DC 20224
laws of the United States. We need it to figure and collect the
Don’t send Form 637 to this address. Instead, see Where To
right amount of tax. Subtitle D of the Internal Revenue Code,
Apply, earlier.
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’re required
to register under section 4101 or if you elect to register for
credits and/or exemption, you are required to provide the

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