Form

(Rev. August 2019)

637 Application for Registration
(For Certain Excise Tax Activities) OMB No. 1545-1835
Department of the Treasury
Internal Revenue Service
▶ Go to www.irs.gov/Form637 for the latest information.
Part I Identification of Applicant
Legal name of entity (or individual) for which the employer identification number (EIN) was secured Employer identification number (EIN)

Trade name of business if different from above Telephone number

Type or print

Mailing address (number, street, and room or suite no.; if P.O. box, see instructions) Fax number

City or town, state or province, country, and ZIP or foreign postal code

If you listed a P.O. box above, or if your street address is different from your mailing address, list your street address (including city or town, state or province, country,
and ZIP or foreign postal code)

Part II Activities. Enter the activity letter from the chart on pages 2–4 and a brief description of each activity for which you’re applying for
registration. Also, attach the Additional Information Required for each activity to which this application applies.
Activity Letter Activity Description

Part III General Information

Section A—For All Applicants
Answer all the questions below. Attach a separate sheet(s), as needed, to answer items 2b through 7. Identify each sheet with your
name and employer identification number at the top, and write the number of the item to which each answer applies. If any questions
don’t apply to you, explain why.
1a Are you filing, or will you be required to file, Form 720, Quarterly Federal Excise Tax Return? . . . . . Yes No
b Have you previously applied to be registered by any IRS office? . . . . . . . . . . . . . . . Yes No
c Have you, or any related entity, had a Certificate of Registry or Letter of Registration revoked, or suspended
by any IRS office? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
d If you answered “Yes” to (b) or (c), enter the name of the IRS office
2a List the date your business started ▶ Month Year
b Explain in detail your business activity.

3 For all other business entities to which you’re related, list:

a The name and EIN of the related entity,
b The percentage of ownership, and
c How you are related (for example, stock, partnership, etc.).

4 List all addresses of current business operations (include out-of-state or foreign operations, if applicable).

5 List the address where your books and records are kept (if different from the address in Part I).

6 List the names and taxpayer identification numbers (TINs) of all business owners, corporate officers, members, or partners.

7 List the name and phone number of a person whom we can contact about this application.

Section B—For All Fuel Applicants

If you’re applying for fuel activities K, M, S, X, Y, AB, AF, AL, AM, CC, NB, SB, UA, UB, UP, UV, or QR, you must answer question 8.

8 Describe any changes in your ownership or changes of controlling stock ownership in the past 2 years. If none, enter “None.”
Also see Changes in Registration in the instructions.

Go to Section C on Page 2
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 49952H Form 637 (Rev. 8-2019)
Form 637 (Rev. 8-2019) Page 2
Section C—For Certain Fuel Applicants
If you’re applying for fuel activities K, M, S, or Y, answer each question below by checking the “Yes” or “No” box. If you answer
“Yes” to any of these questions, provide a full explanation. Attach additional sheets if needed.

Have you or any related person (see Regulations section 48.4101-1(b)(5)) been:

9 Assessed any penalty under chapter 68 of the Internal Revenue Code (or similar provision of the law of any
state) for fraudulently failing to file any return or pay any tax, and the penalty hasn’t been wholly abated,
refunded, or credited? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

10 Assessed any penalty under chapter 68 of the Internal Revenue Code, and the penalty hasn't been wholly
abated, refunded, or credited? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

11 Convicted of a crime under chapter 75 of the Internal Revenue Code (or similar provision of the law of any
state), or of conspiracy to commit such a crime, and the conviction hasn't been wholly reversed by a court of
competent jurisdiction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

12 Convicted, under the laws of the United States or any state, of a felony for which an element of the offense is
theft, fraud, or the making of false statements, and the conviction hasn't been wholly reversed by a court of
competent jurisdiction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

13 Assessed any tax under section 4103 (willful failure to pay the tax imposed by section 4041(a)(1) or 4081)
and the tax hasn't been wholly abated, refunded, or credited? . . . . . . . . . . . . . . . Yes No

14 Advised that your registration has been revoked? . . . . . . . . . . . . . . . . . . . Yes No

Under penalties of perjury, I declare that I have examined this application, and accompanying schedules and statements, and, to the best of my knowledge
and belief, they are true, correct, and complete.

Sign
▲

▲
Here Signature Title Date

Type or print name below your signature.

Activity Letter Additional Information Required

A Manufacturer of gas guzzler automobiles, 1. List all articles you manufactured. Include advertising brochures, if available.
sport fishing equipment (including fishing 2. List the organizations or businesses (for example, state or local government or school) to which
rods and fishing poles), fishing tackle you intend to sell articles tax free.
boxes, bows, quivers, broadheads, 3. List the monthly volume of tax-free articles you intend to sell. Also, list the monthly volume of
points, arrow shafts, taxable tires, taxed articles you intend to sell.
taxable medical devices, or vaccines.
B Buyer of sport fishing equipment 1. List articles you intend to purchase for further manufacturing or for resale for use by the buyer for
(including fishing rods and fishing poles), further manufacturing.
fishing tackle boxes, gas guzzler 2. List the businesses that you will sell articles to for use in further manufacturing, if applicable.
automobiles, bows, quivers, broadheads, 3. List your other types of sales of articles other than for further manufacturing.
points, taxable medical devices, or
vaccines for further manufacture or for
resale to a buyer for further manufacture.

C Buyer of taxable tires for use on or in 1. List the type and weight of the tires you bought.
connection with the sale of another 2. List the articles you manufactured (a) on which the tires will be used, or (b) in connection with
article the buyer manufactures and sells which the tires will be sold.
(1) for export, (2) to state and local 3. List the organizations or businesses with which you intend to have tax-exempt sales.
governments, (3) to nonprofit educational
organizations, or (4) as supplies for
vessels or aircraft.

D Buyer with a place of business in the 1. List the articles you intend to buy for export or resale to others for export.
United States purchasing taxable medical 2. List the businesses to which you intend to sell articles for export.
devices, vaccines, gas guzzler
automobiles, taxable tires, sport fishing
equipment (including fishing rods and
fishing poles), fishing tackle boxes, bows,
quivers, broadheads, points, or arrow
shafts for export or for resale to a second
purchaser for export.
Form 637 (Rev. 8-2019)
Form 637 (Rev. 8-2019) Page 3
Activity Letter Additional Information Required
E Buyer (other than state or local government) Provide the general information for all applicants.
of gas guzzler automobiles for ambulance,
law enforcement, or firefighting.

F Nonprofit educational organization, other 1. Provide a general description of the type of your educational facility, including faculty, curriculum,
than a public school, buying taxable tires, and student body.
certain heavy vehicles, sport fishing 2. Provide a copy of the IRS determination letter granting your exemption from federal income tax.
equipment (including fishing rods and 3. List products subject to federal excise tax you bought for the exclusive use of your organization
fishing poles), fishing tackle boxes, bows, and how the products will be used in the operation of your organization.
quivers, broadheads, points, or arrow 4. List activities (other than educational) conducted by the organization.
shafts for its exclusive use.

I Buyer (other than nonprofit educational 1. List types and weights of tires you bought.
organization or state or local government) of 2. Describe the types of buses (intercity, local, or school) on which the tires are used.
taxable tires for use on certain intercity, 3. Describe how the buses are used in the operation of the business.
local, or school buses.

K Buyer of kerosene for a feedstock List the type of kerosene you purchased, and describe the product and manufacturing process for
purpose. which the kerosene will be used as a feedstock.
M Blender of gasoline, diesel fuel (including 1. List the products you bought or produced for blending with gasoline, diesel fuel, or kerosene.
a diesel-water fuel emulsion), or 2. List the annual volume of products you bought for blending.
kerosene, producing a taxable fuel 3. List the annual volume of blended taxable fuel you produced.
outside the bulk transfer/terminal system,
including blenders of alcohol fuel
mixtures, alternative fuel mixtures,
biodiesel mixtures, and renewable diesel
mixtures.

Q First retail seller of certain heavy 1. Describe the heavy vehicles you intend to sell.
vehicles. 2. Describe the exempt sales of the heavy vehicles you intend to make.
S Enterer, position holder, refiner, terminal 1. List the annual volume of gasoline, diesel fuel, and kerosene you entered into the United States or
operator, or throughputter of gasoline, produced.
diesel fuel (including a diesel-water fuel 2. List the locations and a description of your refineries, terminals, and pipelines.
emulsion), or kerosene, or industrial user 3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
of gasoline. entering, buying, selling, or transporting any fuel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any gasoline, diesel fuel, and kerosene.
5. Provide the annual volume of gasoline, diesel fuel, and kerosene you buy, sell, trade, transfer, or
exchange.
V Manufacturer, importer, or buyer of 1. List the ODCs you import or manufacture for export.
ozone-depleting chemicals (ODCs) for 2. List the companies from which you buy ODCs for export.
export. 3. List the number of pounds for each type of ODC you exported in this calendar year and an
estimate for next calendar year.
4. List your export locations, and list your production allowance, consumption allowance, export
allowance, and export percentage as set by the Environmental Protection Agency.
X Pipeline operator or vessel operator 1. Schematic or map of your pipeline locations.
(including certain deep-draft vessels) 2. Names and addresses of facilities served by your pipeline or vessel.
within the bulk transfer/terminal system. 3. Number, description, and capacities of your vessels used to transport taxable fuel.

Y Buyer of kerosene for its use in 1. List the quantity, types, and gross take-off weights of all aircraft you own and/or operate. Include
commercial aviation (other than foreign the countries of registration. Aircraft that you operate but that are owned by other persons should be
trade). clearly designated. Information should be included as to the operating arrangements.
2. List the average number of operating hours (per month) of each aircraft that is listed in item 1.
Show the number of hours for commercial aviation (other than foreign trade) and noncommercial
aviation.
3. If you maintain kerosene storage facilities, list the location and capacity of each facility.

AB Producers and importers of 1. List the annual volume of agri-biodiesel you produced in or entered into the United States.
agri-biodiesel. 2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any agri-biodiesel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any agri-biodiesel.
5. Provide the annual volume of agri-biodiesel you buy, sell, trade, transfer, or exchange.

AF Producers and importers of alcohol. 1. List the annual volume of alcohol you produced in or entered into the United States.
2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any alcohol.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any alcohol.
5. Provide the annual volume of alcohol you buy, sell, trade, transfer, or exchange.

Form 637 (Rev. 8-2019)

Form 637 (Rev. 8-2019) Page 4
Activity Letter Additional Information Required
AL Alternative fueler that sells for use or Provide the general information for all applicants.
uses alternative fuel as a fuel in a motor
vehicle or motorboat.

AM Alternative fueler that produces an Provide the general information for all applicants.
alternative fuel mixture that is sold for
use or used in the alternative fueler’s
trade or business.

BC Qualified blood collector organization 1. Provide a general description of your blood collection activity.
buying taxable fuel, taxable tires, and 2. Provide a copy of the IRS determination letter granting you an exemption from federal income tax
certain heavy vehicles; claiming under section 501(a) as an organization described in section 501(c)(3).
exemption from the communications 3. Provide evidence of your registration with the Food and Drug Administration as a blood collector.
tax and heavy highway vehicle use tax;
or to claim a credit or payment of
certain excise taxes, for its exclusive
use in the collection, storage, or
transportation of blood.

SB Producers of second generation 1. List the annual volume of cellulosic biofuel (including second generation biofuel) you produced in
biofuel. the United States.
2. List the plant material you used to produce the cellulosic biofuel (including second generation
biofuel).
3. List the locations and a description of your production facilities.
4. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
buying, selling, or transporting any cellulosic biofuel (including second generation biofuel).
5. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any cellulosic biofuel (including second generation biofuel).
6. Provide the annual volume of cellulosic biofuel (including second generation biofuel) you buy, sell,
trade, transfer, or exchange.

CC Credit card issuer that issues credit Provide the general information for all applicants.
cards for sales of taxable fuel to a state
or local government for its exclusive
use or for sales of gasoline to a
nonprofit educational organization for
its exclusive use.
NB Producers and importers of biodiesel 1. List the annual volume of biodiesel and renewable diesel you produced in or entered into the
(other than agri-biodiesel) and United States.
renewable diesel. 2. List the locations and a description of your production facilities.
3. List the names and addresses of any person(s) who will be acting for you as an agent or broker in
entering, buying, selling, or transporting any biodiesel and renewable diesel.
4. List the business entities to whom you sell and with which you buy, trade, transfer, or exchange
any biodiesel and renewable diesel.
5. Provide the annual volume of biodiesel and renewable diesel you buy, sell, trade, transfer, or
exchange.

QR Qualified retailer of diesel fuel or Provide the general information for all applicants.
kerosene sold in Alaska for nontaxable
uses.

UA Ultimate vendor that sells kerosene for Provide the general information for all applicants.
use in aviation.
UB Ultimate vendor that sells undyed Provide the general information for all applicants.
diesel fuel or undyed kerosene for use
in certain intercity and local buses.

UP Ultimate vendor that sells kerosene 1. Describe the blocked pumps you used to sell kerosene in your business.
from a blocked pump. 2. List the location of your blocked pumps.

UV Ultimate vendor that sells (a) undyed Provide the general information for all applicants.
diesel fuel or undyed kerosene to a
state or local government for its
exclusive use, or (b) gasoline (including
aviation gasoline) to a state or local
government for its exclusive use or to
a nonprofit educational organization for
its exclusive use.

Form 637 (Rev. 8-2019)

Form 637 (Rev. 8-2019) Page 5

Section references are to the Internal Revenue Code unless Employer Identification Number (EIN)
otherwise noted.
Enter your EIN. If you don’t have an EIN, you may apply for one
Future Developments online by visiting www.irs.gov/EIN. You may also apply for an
EIN by faxing or mailing Form SS-4, Application for Employer
For the latest information about developments related to Form Identification Number, to the IRS.
637 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form637. P.O. Box
What’s New 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
Fax option. You can fax your Form 637 to us instead of mailing address.
it. See Where To Apply, later.
Signature
General Instructions Form 637 must be signed by a person with authority to bind the
Purpose of Form applicant.
The authority to bind means the ability to execute agreements
Use Form 637 to apply for excise tax registration for activities that are binding and legally enforceable against the applicant
under sections 4101, 4222, and 4682. See the chart on pages under state law. Form 637 submitted by:
2–4 for the list of activities. Each business unit that has, or is
required to have, a separate EIN is treated as a separate person. • An individual or sole proprietorship—must be signed by that
individual;
The following persons must be registered.
• A partnership—must be signed by any one of the general
• Pipeline operator or vessel operator: activity letter X. partners;
• Enterers, position holders, refiners, and terminal operators: • A limited liability company (LLC)—must be signed by a
activity letter S. person that complies with the federal tax treatment of the LLC;
• Blenders: activity letter M. if the LLC is taxed as a partnership, then Form 637 must be
• Producers or importers of alcohol, agri-biodiesel, and signed by a member manager of the LLC; if the LLC is taxed as
biodiesel (including renewable diesel): activity letters AF, AB, a corporation, then the rules for corporations must be followed;
and NB, respectively. • A corporation—must be signed by the president, vice-
• Producers of second generation biofuel: activity letter SB. president, treasurer, assistant treasurer, chief accounting
Current CB registrants will not need to reapply for new SB officer, or any other officer duly authorized to act for the
registrations. corporation;
Pub. 510, Excise Taxes, has more information regarding • A government agency—must be signed by any person legally
registrations. authorized to act for the agency;
• A tax-exempt organization—must be signed by any person
Penalty legally authorized to act for the organization; if the organization
The penalty for failure to register, if you’re required to register, is is a corporation, the rules for corporations must be followed; if
$10,000 for the initial failure, and $1,000 for each day following the entity is a trust or other type of entity, those rules must be
that you fail to register. The penalty applies unless the failure to followed; or
register is due to reasonable cause. • An estate or trust—must be signed by a fiduciary or
authorized representative.
How To Apply
Complete Form 637 and submit it with the required additional Where To Apply
information described on the chart on pages 2–4. You may use Fax Form 637 to 855-887-7735 or send to:
additional sheets for your explanations. Write your name and
Department of the Treasury
EIN on each sheet you attach. You must send all of the required
Internal Revenue Service
information or the processing of your application will be
Excise Operations Unit—Form 637
delayed. The IRS will ask you for additional information if
Mail Stop 5701G
needed, or you may provide additional information at any time.
Cincinnati, OH 45999
The application must be reviewed and approved before you’re
registered for any activity. The review may include inspection of Changes in Registration
your premises during normal business hours without advance If an IRS office has issued you a Certificate of Registry or a
notice. If your application is approved, the IRS will issue a Letter Letter of Registration that is still in effect for an activity, you
of Registration. The letter will include the activities you’re don’t have to reapply for registration for that activity unless
registered for, the effective date of the registration, and your notified to do so. However, see Reregistration for fuel activities,
registration number. A copy of Form 637 isn’t a Letter of later. To confirm the status of a registration, visit
Registration. If your application is denied, you will be notified by https://apps.irs.gov/app/exciseTax. To apply for another
the IRS in writing, including the reason for the denial. activity or to cancel a registration, you must contact the IRS
office in which you’re registered.
Form 637 (Rev. 8-2019) Page 6

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
Reregistration for fuel activities. You must reregister with the you to provide the requested identification numbers.
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.
Additional Registration Information The time needed to complete and file Form 637 will vary
depending on individual circumstances. The estimated average
For registration relating to: time is: Recordkeeping, 7 hr., 39 min.; Learning about the law
• Taxable fuel, see Regulations section 48.4101-1. or the form, 1 hr., 37 min.; and Preparing and sending the
form to the IRS, 4 hr., 13 min.
• Exports of ozone-depleting chemicals, see Regulations
section 52.4682-5. If you have comments concerning the accuracy of these time
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
See the Instructions for Form 720 for a list of notices providing www.irs.gov/FormComments. Or you can write to:
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’re required to provide the