Application for Registration

(For Certain Excise Tax Activities) OMB No. 1545-0014

Form 637

(Rev. October 2006)

Department of the Treasury

Internal Revenue Service

Name of individual, corporation, partnership, association, etc. Employer identification number

Business name, if different from above Telephone number

( )

Mailing address (number, street, and room or suite no. If P.O. Box, see page 5.)

City or town, state, and ZIP code

Type or print

Part III

Part I

Part II

Identification of Applicant

Activities. Enter the activity letter from the chart on pages 2–4 and a brief description of each activity for which you are applying 

for registration. Also, attach the Additional Information Required for each activity to which this application applies.

General Information

Activity Letter Activity Description

Fax number

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, and ZIP code)

Section A—For All Applicants

1a

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 (EIN) at the top, and write the number of the item to which each answer applies.

If any questions do not apply to you, explain why.

Are you or will you be required to file Form 720, Quarterly Federal Excise Tax Return?

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 by any IRS

office?

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

Explain in detail your business activity.

3

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.

Yes No

Yes No

b

b

Section B—For All Fuel Applicants

If you are applying for fuel activities K, M, S, W, X, Y, AB, AF, AL, AM, CC, NB, UA, UB, UP, or UV, you must answer questions 8 and 9.

8 Attach a copy of your last federal income tax return and other evidence that reflects financial responsibility such as your income 

statement, balance sheet, or bond rating.

9 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 on page 5.

For all other business entities to which you are related, list:

The name and EIN of the related entity,

The percentage of ownership, and

How you are related (for example, stock, partnership, etc.).

a

c

( )

Go to Section C on Page 2
Form 637 (Rev. 10-2006) Page 2

Type or print name below your signature.

If you are applying for fuel activities K, M, S, W, 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.

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 has not been wholly

abated, refunded, or credited?

10

Assessed any penalty under chapter 68 of the Internal Revenue Code, and the penalty has not been

wholly abated, refunded, or credited?

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 has not been wholly reversed

by a court of competent jurisdiction?

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 has not been wholly

reversed by a court of competent jurisdiction?

13

Assessed any tax under section 4103 (willful failure to pay the tax imposed by section 4041(a)(1) or 4081) 

and the tax has not been wholly abated, refunded, or credited?

14

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

15 Advised that your registration has been revoked?

Yes No

Yes No

Yes No

Yes No

Yes No

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

Form 637 (Rev. 10-2006)

Section C—For Certain Fuel Applicants

Manufacturer of gas guzzler

automobiles, sport fishing equipment

(including fishing rods and fishing

poles), fishing tackle boxes, bows,

quivers, broadheads, points, arrow

shafts, taxable tires, or vaccines.

1. List all articles manufactured. Include advertising brochures, if available.

2. List the organizations or businesses (for example, state or local government or school) to

which you intend to sell articles tax free.

3. List the monthly volume of tax-free articles you intend to sell. Also, list the monthly volume

of taxed articles you intend to sell.

Activity Letter Additional Information Required

Buyer of sport fishing equipment

(including fishing rods and fishing

poles), fishing tackle boxes, gas

guzzler automobiles, bows, quivers,

broadheads, points, or vaccines for

further manufacture or for resale to a

buyer for further manufacture.

Buyer of taxable tires for use on or in

connection with the sale of another

article the buyer manufactures and

sells (1) for export, (2) to state and

local governments, (3) to nonprofit

educational organizations, or (4) as

supplies for vessels or aircraft.

1. List articles you intend to purchase for further manufacturing or for resale for use by the

buyer for further manufacturing.

2. List the businesses that articles will be sold to for use in further manufacturing, if applicable.

3. List other types of sales of articles other than for further manufacturing.

2. List the articles manufactured (1) on which the tires will be used or (2) in connection with

which the tires will be sold.

3. List the organizations or businesses with which you intend to have tax-exempt sales.

C 1. List the type and weight of the tires being bought.

B

A
Form 637 (Rev. 10-2006) Page 3

Activity Letter Additional Information Required

Buyer with a place of business in the

United States purchasing 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.

Nonprofit educational organization,

other than a public school, buying

taxable tires, certain heavy vehicles,

sport fishing equipment (including

fishing rods and fishing poles), fishing

tackle boxes, bows, quivers,

broadheads, points, or arrow shafts

for its exclusive use.

1. List the articles you intend to buy for export or resale to others for export.

2. List the businesses to which you intend to sell articles for export.

1. Provide a general description of the type of educational facility, including faculty,

curriculum, and student body.

2. Provide a copy of the IRS determination letter granting exemption from federal income tax.

3. List products subject to federal excise tax bought for the exclusive use of the organization

and how the products will be used in the operation of the organization.

4. List activities (other than educational) conducted by the organization.

Buyer (other than nonprofit

educational organization or state or

local government) of taxable tires for

use on certain intercity, local, or

school buses.

1. List types and weights of tires being bought.

2. Describe the types of buses (intercity, local, or school) on which the tires are used.

3. Describe how the buses are used in the operation of the business.

Buyer (other than state or local

government) of gas guzzler

automobiles for ambulance, law

enforcement, or firefighting.

You have to provide the general information for all applicants.

Buyer of kerosene for a feedstock

purpose.

List the type of kerosene being purchased; and describe the product and manufacturing process

for which the kerosene will be used as a feedstock.

First retail seller of certain heavy

vehicles.

1. Describe the heavy vehicles you intend to sell.

2. Describe the exempt sales of the heavy vehicles you intend to make.

1. List the products bought or produced for blending with gasoline, diesel fuel, or kerosene.

2. List the annual volume of products bought for blending.

3. List the annual volume of blended taxable fuel produced.

Blender of gasoline, diesel fuel

(including a diesel-water fuel

emulsion), or kerosene, producing a

taxable fuel outside the bulk

transfer/terminal system, including

blenders of alcohol fuel mixtures,

biodiesel mixtures, and renewable

diesel mixtures.

Enterer, position holder, refiner,

terminal operator, or throughputter of

gasoline, diesel fuel (including a

diesel-water fuel emulsion), or

kerosene, or industrial user of

gasoline.

1. List the annual volume of gasoline, diesel fuel, and kerosene entered into the United States

or produced.

2. List the locations and a description of your refineries, terminals, and pipelines.

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 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.

Manufacturer, importer, or buyer of

ozone-depleting chemicals (ODCs)

for export.

Operator (other than state or local

government) of a diesel-powered

train.

1. List the ODCs you import or manufacture for export.

2. List the companies from which you buy ODCs for export.

3. List the number of pounds for each type of ODC 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.

1. List the monthly volume of dyed diesel fuel used.

2. List the number and types of diesel-powered highway vehicles you own and/or operate

and describe the fueling arrangements for these vehicles.

Buyer of kerosene for its use in

commercial aviation (other than

foreign trade).

1. List the quantity, types, and gross take-off weights of all aircraft you own and/or operate.

Include the countries of registration. Aircraft that you operate but that are owned by other

persons should be clearly designated. Information should be included as to the operating

arrangements.

3. If you maintain kerosene storage facilities, list the location and capacity of each facility.

Pipeline operator or vessel operator

(including certain deep-draft vessels)

within the bulk transfer/terminal

system.

1. Schematic or map of pipeline locations.

2. Names and addresses of facilities served by pipeline or vessel.

3. Number, description, and capacities of vessels used to transport taxable fuel.

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.

D

E

F

I

K

M

Q

S

V

W

X

Y
Form 637 (Rev. 10-2006) Page 4

Activity Letter Additional Information Required

Ultimate vendor that sells kerosene

for use in aviation.

You have to provide the general information for all applicants.

Form 637 (Rev. 10-2006)

UA

Producers and importers of alcohol. 1. List the annual volume of alcohol 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.

AF

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.

Credit card issuer that issues credit

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.

CC You have to provide the general information for all applicants.

Producers and importers of

biodiesel (other than agri-biodiesel)

and renewable diesel.

1. List the annual volume of biodiesel and renewable diesel 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 biodiesel and renewable diesel.

NB

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.

Producers and importers of

agri-biodiesel.

1. List the annual volume of agri-biodiesel 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 agri-biodiesel.

AB

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.

Ultimate vendor that sells (a)

undyed 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.

You have to provide the general information for all applicants.

UP Ultimate vendor that sells kerosene

from a blocked pump.

1. Describe the blocked pumps used to sell kerosene in your business.

2. List the location of the blocked pumps.

UB Ultimate vendor that sells undyed

diesel fuel or undyed kerosene for

use in certain intercity and local

buses.

You have to provide the general information for all applicants.

Alternative fueler that sells for use or

uses alternative fuel as a fuel in a

motor vehicle or motorboat.

AL You have to provide the general information for all applicants.

Alternative fueler that produces an

alternative fuel mixture that is sold for

use or used in the alternative fueler’s

trade or business.

AM You have to provide the general information for all applicants.

Qualified blood collector organization

buying taxable fuel, taxable tires, and

certain heavy vehicles; claiming

exemption from the communications

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.

BC 1. Provide a general description of your blood collection activity.

2. Provide a copy of the IRS determination letter granting an exemption from federal income

tax under section 501(a) as an organization described in section 501(c)(3).

3. Provide evidence of your registration with the Food and Drug Administration as a blood

collector.

UV
Form 637 (Rev. 10-2006) Page 5

New Activity Letters

General Instructions

Purpose of Form

Use Form 637 to apply for excise tax registration for

activities 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 required to have, a separate employer

identification number (EIN) is treated as a separate

person.

Section references are to the Internal Revenue Code

unless otherwise noted.

The following persons must be registered:

● Enterers, position holders, refiners, and terminal

operators: Activity Letter S.

● Blenders: Activity Letter M.

● Pipeline operator or vessel operator: Activity Letter X.

● Train operators who use dyed diesel fuel in their trains:

Activity Letter W.

● Producers or importers of alcohol, agri-biodiesel, and

biodiesel (including renewable diesel): Activity Letters AF,

AB, and NB respectively.

How To Apply

Complete Form 637 and submit it with the required

additional information described on the chart on pages

2–4. You may use additional sheets for your explanations.

Be sure to write your name and EIN on each sheet you

attach. You must send all of the required information or

the processing of your application will be delayed. The

IRS will ask you for additional information if needed, or

you may provide additional information at any time.

The application must be reviewed and approved before

you are registered for any activity. The review may include

Employer Identification Number (EIN)

Enter your EIN. If you do not have an EIN, you may apply

for one online. Go to the IRS website at

www.irs.gov/businesses and click on the “Employer ID

Numbers (EINs)” link. You may also apply for an EIN by

calling 1-800-829-4933, or you can fax or mail Form SS-4,

Application for Employer Identification Number, to the IRS.

See How To Get Forms and Publications on page 6.

P.O. Box

If the Post Office does not deliver mail to your street

address and you have a P.O. box, show the box number

instead of the street address.

Penalty

The penalty for failure to register if you are required to

register, unless due to reasonable cause, is $10,000 for

the initial failure, and then $1,000 each day thereafter that

you fail to register.

● Activity letter AL, Alternative Fuel. Effective October 1,

2006, activity letter AL is used by a taxpayer who sells or

uses alternative fuel in a motor vehicle or motorboat.

Alternative fuelers must be registered by the IRS to claim a

credit or payment.

Where To Apply

File Form 637 with the Internal Revenue Service Center,

Cincinnati, OH 45999.

Signature

Form 637 must be signed by a person with authority to

bind the applicant.

Changes in Registration

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

are not required to reapply for registration for that activity

unless notified to do so. However, see Reregistration for

Fuel Activities below. To apply for another activity or to

cancel a registration, you must contact the IRS office in

which you are registered.

Notify the IRS office within 10 days if any information

submitted with an application changes. This includes, but

is not limited to, address changes or changes in business

activities. A registrant may not sell, lease, or otherwise

allow another person to use its registration.

Reregistration for fuel activities. You must reregister with

the IRS if there is a change of more than 50% of the

ownership of a registrant and you are registered for activity

letters K, M, S, W, Y, AB, AF, or NB. In this instance, a

change in ownership means that after a transaction (or

series of transactions), more than 50% change of the

ownership interests in, or assets of, a registrant are held by

persons other than persons who held more than 50% of

such interests or assets before the transaction (or series of

transactions). Reregistration does not apply to companies

whose stock is regularly traded on an established

securities market. If you fail to reregister as required, see

Penalty above.

● Activity letter AM, Alternative Fuel Mixtures. Effective

October 1, 2006, activity letter AM is used by a person

who produces an alternative fuel mixture and sells or uses

the alternative fuel mixture as a fuel in that person’s trade

or business. Producers of alternative fuel mixtures must be

registered by the IRS to claim a credit or payment. If the

alternative fuel mixture is a taxable fuel, that person must

also have an activity letter M registration.

● Activity letter BC. Effective January 1, 2007, activity

letter BC is used by a Qualified Blood Collector

Organization (QBCO). A QBCO must be registered by the

IRS to claim exemption from certain excise taxes or to

claim a credit or payment of the excise tax.

inspection of your premises during normal business hours

without advance notice. If your application is approved,

the IRS will issue a Letter of Registration. The letter will

include the 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.

To reregister, send a newly completed Form 637 to the

address under Where To Apply above. On line 1d, enter

your current registration number. The IRS will revoke the

current registration number and issue a new registration to

the new ownership (registrant).

Publication 510, Excise Taxes for 2006, has more

information regarding registrations.
Form 637 (Rev. 10-2006) Page 6

The time needed to complete and file Form 637 will

vary depending on individual circumstances. The

estimated average time is Recordkeeping, 10 hr., 16

min.; Learning about the law or the form, 1 hr., 40 min.;

Preparing and sending the form to the IRS, 1 hr., 55

min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making Form 637

simpler, we would be happy to hear from you. You can

write to the Internal Revenue Service, Tax Products

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111

Constitution Ave. NW, IR-6406, Washington, DC 20224. Do

not send Form 637 to this address. Instead, see Where To

Apply on page 5.

How To Get Forms and Publications

Personal Computer

You can access the IRS website 24 hours a day, 7 days a

week, at www.irs.gov to:

● Download forms, instructions, and publications.

● See answers to frequently asked tax questions.

● Search publications online by topic or keyword.

● Send us comments or request help by email.

● Sign up to receive local and national tax news by email.

CD for Small Business

IRS Publication 3207, Small Business Resource Guide, is a

must for every small business owner or any taxpayer about

to start a business. This handy, interactive CD contains all

the business tax forms, instructions, and publications

needed to successfully manage a business. In addition, the

CD provides an abundance of other helpful information,

such as how to prepare a business plan, finding financing

for your business, and much more. The design of the CD

makes finding information easy and quick, and

incorporates file formats and browsers that can be run on

virtually any desktop or laptop computer.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on Form 637 to carry out the

Internal Revenue laws of the United States. We need it to

figure and collect the right amount of tax. Subtitle D of

the Internal Revenue Code, Miscellaneous Excise Taxes,

imposes certain excise taxes. Section 4101 provides

registration requirements for purposes of the federal

excise tax on fuel imposed under sections 4041 and

4081. Sections 4222 and 4682 require certain

manufacturers or sellers and purchasers to register to be

exempt from the excise tax on taxable articles. The

information submitted is used to determine if the

applicant qualifies for registration.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law.

Generally, tax returns and return information are

confidential, as required by section 6103. However,

section 6103 allows or requires the Internal Revenue

Service to disclose or give the information shown on your

tax return to others described in the Code. For example,

we may disclose your tax information to the Department

of Justice for civil and criminal litigation, and to cities,

states, and the District of Columbia for use in

administering their tax laws. We may also disclose this

information to other countries under a tax treaty, or to

federal and state agencies to enforce federal nontax

criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

Unresolved Tax Issues

If you have attempted to deal with an IRS problem

unsuccessfully, you should contact the Taxpayer

Advocate. The Taxpayer Advocate independently

represents the entity’s interests and concerns within the

IRS by protecting its rights and resolving problems that

have not been fixed through normal channels.

While Taxpayer Advocates cannot change the tax law or

make a technical tax decision, they can clear up problems

that resulted from previous contacts and ensure that the

entity’s case is given a complete and impartial review.

The entity can contact a Taxpayer Advocate by calling

1-877-777-4778 (toll free). Persons who have access to

TTY/TDD equipment may call 1-800-829-4059 and ask for

Taxpayer Advocate assistance. If the entity prefers, it may

call, write, or fax the Taxpayer Advocate office in its area.

See Publication 1546, The Taxpayer Advocate Service of

the IRS, for a list of addresses and fax numbers.

The current year CD is available annually in the spring.

You can get a free copy by calling 1-800-829-3676 or by

visiting the website at www.irs.gov/businesses and click on

the link for Small Business Products Online Ordering.

● Notice 2005-24. You can find Notice 2005-24 on

page 757 of Internal Revenue Bulletin 2005-12 at

www.irs.gov/pub/irsirbs/irb05-12.pdf.

● Notice 2005-62. You can find Notice 2005-62 on

page 443 of Internal Revenue Bulletin 2005-35 at

www.irs.gov/pub/irsirbs/irb05-35.pdf.

● Notice 2005-80. You can find Notice 2005-80 on

page 953 of Internal Revenue Bulletin 2005-46 at

www.irs.gov/pub/irsirbs/irb05-46.pdf.

● Notice 2006-92. You can find Notice 2006-92 on

page 774 of Internal Revenue Bulletin 2006-43 at

www.irs.gov/pub/irs–irbs/irb06-43.pdf.

Additional Registration Information

For registration relating to:

● Taxable fuel, see Regulations section 48.4101-1.

● All other articles, see Regulations section 48.4222(a)-1.

● Exports of ozone-depleting chemicals, see Regulations

section 52.4682-5.

● Notice 2005-4. You can find Notice 2005-4 on page 289

of Internal Revenue Bulletin 2005-2 at

www.irs.gov/pub/irsirbs/irb05-02.pdf.

The following notices provide guidance on recent

changes for fuel registrants.