Form 637 - Application For Registration (For Certain Excise Tax Activities) Page 5
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Form 637 (Rev. 12-2013)
Page
Employer Identification Number (EIN)
Section references are to the Internal Revenue Code unless
otherwise noted.
Enter your EIN. If you do not have an EIN, you may apply for
Future Developments
one online. Go to the IRS website at
and click on the “Employer ID
The IRS has created a page on IRS.gov for Form 637 and its
Numbers (EINs)” link. You may also apply for an EIN by calling
instructions at You can find information
1-800-829-4933, or you can fax or mail Form SS-4, Application
about any recent developments affecting Form 637 (such as
for Employer Identification Number, to the IRS.
legislation enacted after we release it) on that page.
P.O. Box
What's New
If the Post Office does not deliver mail to your street address
• New activity letter SB now includes second generation biofuel.
and you have a P.O. box, show the box number instead of the
Current CB registrants will not need to reapply for the new SB
street address.
registration. Activity letter CB is removed because it is no longer
Signature
applicable.
• Activity letter 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. You do not need to reapply if you
applicant.
have already been issued a correspondence letter of registration
Where To Apply
as a qualified retailer.
• Activity letter W is removed because it is no longer applicable.
Send Form 637 to:
Department of the Treasury
General Instructions
Internal Revenue Service
Excise Operations Unit- Form 637
Purpose of Form
Cincinnati, OH 45999
Use Form 637 to apply for excise tax registration for activities
Changes in Registration
under sections 4101, 4222, and 4682. See the chart on pages
2–4 for the list of activities. Each business unit that has, or is
If an IRS office has issued you a Certificate of Registry or a
required to have, a separate employer identification number
Letter of Registration that is still in effect for an activity, you do
(EIN) is treated as a separate person.
not have to reapply for registration for that activity unless
notified to do so. However, see Reregistration for Fuel Activities
The following persons must be registered:
below. To confirm the status of a registration, visit
• Pipeline operator or vessel operator: Activity Letter X.
To apply for another activity or
to cancel a registration, you must contact the IRS office in which
• Enterers, position holders, refiners, and terminal operators:
you are registered.
Activity Letter S.
• Blenders: Activity Letter M.
Notify the IRS office within 10 days if any information
submitted with an application changes. This includes, but is not
• Producers or importers of alcohol, agri-biodiesel, and
limited to, address changes or changes in business activities. A
biodiesel (including renewable diesel): Activity Letters AF, AB,
registrant may not sell, lease, or otherwise allow another person
and NB respectively.
to use its registration.
• Producers of second generation biofuel: Activity Letter SB.
Reregistration for fuel activities. You must reregister with the
Current CB registrants will not need to reapply for new SB
IRS if there is a change of more than 50% of the ownership of a
registrations.
registrant and you are registered for activity letters K, M, S, Y,
Pub. 510, Excise Taxes, has more information regarding
AB, AF, SB, or NB. In this instance, a change in ownership
registrations.
means that after a transaction (or series of transactions), more
than 50% change of the ownership interests in, or assets of, a
Penalty
registrant are held by persons other than persons who held
more than 50% of such interests or assets before the
The penalty for failure to register, if you are required to register, is
transaction (or series of transactions). Reregistration does not
$10,000 for the initial failure, and $1,000 for each day following that
apply to companies whose stock is regularly traded on an
you fail to register. The penalty applies unless the failure to register
established securities market. If you fail to reregister as
is due to reasonable cause.
required, see Penalty above.
How To Apply
To reregister, send a newly completed Form 637 to the
Complete Form 637 and submit it with the required additional
address under Where To Apply above. On line 1d, enter your
information described on the chart on pages 2–4. You may use
current registration number. The IRS will revoke the current
additional sheets for your explanations. Be sure to write your
registration number and issue a new registration to the new
name and EIN on each sheet you attach. You must send all of
ownership (registrant).
the required information or the processing of your application
Additional Registration Information
will be delayed. The IRS will ask you for additional information if
needed, or you may provide additional information at any time.
For registration relating to:
The application must be reviewed and approved before you
• Taxable fuel, see Regulations section 48.4101-1.
are registered for any activity. The review may include
• Exports of ozone-depleting chemicals, see Regulations
inspection of your premises during normal business hours
section 52.4682-5.
without advance notice. If your application is approved, the IRS
will issue a Letter of Registration. The letter will include the
• All other articles, see Regulations section 48.4222(a)-1.
activities you are registered for, the effective date of the
registration, and your registration number. A copy of Form 637
is not a Letter of Registration. If your application is denied, you
will be notified in writing by the IRS that the application has
been denied and the reason for the denial.
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