Form 637 - Application For Registration (For Certain Excise Tax Activities) Page 5
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65
Form 637 (Rev. 8-2012)
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
What's New
one online. Go to the IRS website at
and click on the “Employer ID
Taxable medical devices. The Affordable Care Act imposes a 2.3-
Numbers (EINs)” link. You may also apply for an EIN by
percent medical device excise tax that manufacturers and
calling 1-800-829-4933, or you can fax or mail Form SS-4,
importers will pay on their sales of taxable medical devices starting
Application for Employer Identification Number, to the IRS.
in 2013. For this purpose, "taxable medical devices" is added to
P.O. Box
activity letters A, B, and D. See section 4191 for more information.
Future Developments
If the Post Office does not deliver mail to your street
address and you have a P.O. box, show the box number
The IRS has created a page on IRS.gov for Form 637 and its
instead of the street address.
instructions at You can find
Signature
information about any recent developments affecting Form
637 (such as legislation enacted after we release it) on that
Form 637 must be signed by a person with authority to bind
page.
the applicant.
General Instructions
Where To Apply
Send Form 637 to:
Purpose of Form
Department of the Treasury
Use Form 637 to apply for excise tax registration for
Internal Revenue Service
activities under sections 4101, 4222, and 4682. See the
Excise Operations Unit- Form 637
chart on pages 2–4 for the list of activities. Each business
Cincinnati, OH 45999
unit that has, or is required to have, a separate employer
Changes in Registration
identification number (EIN) is treated as a separate person.
The following persons must be registered:
If an IRS office has issued you a Certificate of Registry or a
Letter of Registration that is still in effect for an activity, you
• Pipeline operator or vessel operator: Activity Letter X.
do not have to reapply for registration for that activity unless
• Enterers, position holders, refiners, and terminal operators:
notified to do so. However, see Reregistration for Fuel
Activity Letter S.
Activities below. To confirm the status of a registration,
• Blenders: Activity Letter M.
visit To apply for another
activity or to cancel a registration, you must contact the IRS
• Train operators who use dyed diesel fuel in their trains:
office in which you are registered.
Activity Letter W.
Notify the IRS office within 10 days if any information
• Producers or importers of alcohol, agri-biodiesel, and
submitted with an application changes. This includes, but is
biodiesel (including renewable diesel): Activity Letters AF,
not limited to, address changes or changes in business
AB, and NB respectively.
activities. A registrant may not sell, lease, or otherwise allow
• Producers of cellulosic biofuel: Activity Letter CB.
another person to use its registration.
Pub. 510, Excise Taxes, has more information regarding
Reregistration for fuel activities. You must reregister with
registrations.
the IRS if there is a change of more than 50% of the
ownership of a registrant and you are registered for activity
Penalty
letters K, M, S, W, Y, AB, AF, CB, or NB. In this instance, a
The penalty for failure to register if you are required to register,
change in ownership means that after a transaction (or
series of transactions), more than 50% change of the
unless due to reasonable cause, is $10,000 for the initial failure,
and then $1,000 each day thereafter that you fail to register.
ownership interests in, or assets of, a registrant are held by
persons other than persons who held more than 50% of
How To Apply
such interests or assets before the transaction (or series of
transactions). Reregistration does not apply to companies
Complete Form 637 and submit it with the required
whose stock is regularly traded on an established securities
additional information described on the chart on pages 2–4.
market. If you fail to reregister as required, see Penalty
You may use additional sheets for your explanations. Be
above.
sure to write your name and EIN on each sheet you attach.
You must send all of the required information or the
To reregister, send a newly completed Form 637 to the
processing of your application will be delayed. The IRS will
address under Where To Apply above. On line 1d, enter
ask you for additional information if needed, or you may
your current registration number. The IRS will revoke the
provide additional information at any time.
current registration number and issue a new registration to
the new ownership (registrant).
The application must be reviewed and approved before
you are registered for any activity. The review may include
Additional Registration Information
inspection of your premises during normal business hours
without advance notice. If your application is approved, the
For registration relating to:
IRS will issue a Letter of Registration. The letter will include
• Taxable fuel, see Regulations section 48.4101-1.
the activities you are registered for, the effective date of the
• All other articles, see Regulations section 48.4222(a)-1.
registration, and your registration number. A copy of Form
637 is not a Letter of Registration. If your application is
• Exports of ozone-depleting chemicals, see Regulations
denied, you will be notified in writing by the IRS that the
section 52.4682-5.
application has been denied and the reason for the denial.
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