88112 Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices 

returns or to furnish payee statement 

from Internal Revenue Code penalties 

for failure to file correct information 

returns or furnish correct payee 

statements. The statutory safe harbor 

rules treat information returns and 

payee statements with erroneous dollar 

amounts as correct returns or statements 

for certain penalty purposes if the errors 

are de minimis in dollar amount. The 

final regulations also prescribe the time 

and manner in which a payee may elect 

not to have the statutory safe harbor 

rules apply. The collection of 

information will be the election, 

revocation of the election, notification 

of the election, and specified record 

retention regarding these actions. The 

collection is necessary for the effective 

operation of the exception and election. 

Respondents are payees or filers. 

Current Actions: There is no change to 

the collection requirements since the 

previous OMB approval. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

Households. 

Estimated Number of Responses: 

16,123,292. 

Estimated Time per Response: 4 

minutes. 

Estimated Total Annual Burden 

Hours: 1,074,886. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. Comments 

will be of public record. Comments are 

invited on: (a) whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information has practical utility; (b) the 

accuracy of the agency’s estimate of the 

burden of the collection of information; 

(c) ways to enhance the quality, utility, 

and clarity of the information to be 

collected; (d) ways to minimize the 

burden of the collection of information 

on or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: October 28, 2024. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2024–25719 Filed 11–5–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Form 637 

Application for Registration and 

Questionnaires 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

federal agencies to take this opportunity 

to comment on proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 637, 

Application for Registration (For Certain 

Excise Tax Activities) and 

Questionnaires and IRS Notice 2023–06, 

IRS Notice 2024–06, Notice 2024–37, 

and IRS Notice 2024–49. 

DATES: Comments should be received on 

or before December 6, 2024 to be 

assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: Application for Registration (For 

Certain Excise Tax Activities) and 

Questionnaires; IRS Notice 2023–06; 

IRS Notice 2024–06; IRS Notice 2024– 

37; IRS Notice 2024–49. 

OMB Number: 1545–1835. 

Form Number: Form 637—IRS Notice 

2023–06, IRS Notice 2024–06, IRS 

Notice 2024–37, and IRS Notice 2024– 

49. 

Abstract: Form 637 is used to apply 

for excise tax registration. The 

registration applies to a person required 

to be registered under Internal Revenue 

Code (IRC) section 4101 for purposes of 

the Federal excise tax on taxable fuel 

imposed under IRC sections 4041 and 

4081; other persons required to be 

registered by IRC section 4101 for 

certain fuel activities for tax credits; 

certain manufacturers or sellers and 

purchasers required to be registered by 

IRC section 4222 to be exempt from the 

excise tax on taxable articles; certain 

persons required to be registered by IRC 

section 4662 to be exempt from the 

excise tax on taxable chemicals; and 

certain persons required to be registered 

by IRC section 4682 to be exempt from 

the excise tax on ozone-depleting 

chemicals. The data from Form 637 is 

used to determine if the applicant 

qualifies for registration. 

IRS Notice 2023–26 provides 

guidance on the new sustainable 

aviation fuel credits under IRC sections 

40B and 6426(k) and related credit and 

payment rules under IRC sections 

34(a)(3), 38, 87, and 6427(e)(1) (SAF 

credit). This notice also provides rules 

related to the section 4101 registration 

requirements. The certificate, reseller 

statement, and declaration created by 

IRS Notice 2023–06 will allow the IRS 

to verify that claimants are making 

proper credit and payment claims with 

respect to the SAF credit. 

IRS Notice 2024–06 allows taxpayers 

to use the Renewable Fuel Standard 

(RFS) methodology to calculate the 

amount of the SAF credit. IRS Notice 

2024–06 updated the certificate to 

include the RFS methodology. 

IRS Notice 2024–37 allows taxpayers 

to use the 40BSAF–GREET 2024 

methodology to calculate the amount of 

the SAF credit. IRS Notice 2024–37 also 

allows use of domestic corn and 

soybean grown using climate smart 

agriculture pursuant to a program called 

the U.S. Department of Agriculture 

(USDA) Climate Smart Agriculture 

(CSA) Pilot Program (USDA CSA Pilot 

Program) to be considered in 

determining the amount of the SAF 

credit. If all the elements are met, the 

registered producer can increase the 

emissions reduction, allowing for a 

larger amount of the SAF credit. 

IRS Notice 2024–49 provides 

guidance on the registration 

requirements under IRC sections 45Z 

and 4101 for the clean fuel production 

credit. Section 45Z(f)(1)(A)(i)(I) provides 

that no clean fuel production credit 

shall be determined with respect to any 

transportation fuel unless the taxpayer 


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Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices 88113 

is registered as a producer of clean fuel 

under section 4101 at the time of 

production. IRS Notice 2024–49 

provides guidance on the time, form, 

and manner of such registration. IRS 

Notice 2024–49 provides that applicants 

will use Form 637 to apply for 

registration with the IRS and can apply 

for Activity Letter ‘‘CN’’ (for a producer 

of clean transportation fuel which is not 

SAF), or Activity Letter ‘‘CA’’ (for a 

producer of clean transportation fuel 

which is SAF), or both, in accordance 

with the instructions provided in the 

notice until Form 637 is updated. 

Current Actions: IRS Notice 2024–37 

has added a new certificate, revised the 

certificate from Notice 2024–06, and 

included new recordkeeping 

requirements. IRS Notice 2024–49 is 

revising Form 637 to add new activity 

codes and activity letters to be requested 

on Form 637. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit, 

and not-for-profit entities. 

Estimated Number of Responses: 

9,949. 

Estimated Time per Response: Varies, 

30 minutes to 14 hours. 

Estimated Total Annual Burden 

Hours: 32,344. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–25779 Filed 11–5–24; 8:45 am] 

BILLING CODE 4830–01–P 


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