Attention: 

Form 637 is being revised to reflect new registration 

requirements added by the American Jobs Creation Act of 2004 

(the Act). The revised Form 637 will be available later in 

February 2005. 

To order official IRS forms, call 1-800-TAX-FORMS (1-800-829-

3676) or order online at Forms and Publications By U.S. Mail. 
Application for Registration

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

Form 637

(Rev. November 2000)

Department of the Treasury

Internal Revenue Service

For Privacy Act and Paperwork Reduction Act Notice, see page 5.

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

Cat. No. 49952H

Activities. Enter the activity letter from the chart on pages 3–4 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)

Form 637 (Rev. 11-2000)

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 social security numbers (SSNs) 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 Fuel Applicants

If you are applying for fuel activities K, M, R, S, T, and W, you must also provide the information in items 8 through 15 below

and on page 2.

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.”

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

( )
Form 637 (Rev. 11-2000) Page 2

(Type or print name below your signature.)

Answer each question below by checking the “Yes” or “No” box. If you answer “Yes” to any of these questions, provide a full

explanation. You can use the space below or attach an additional sheet(s).

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 4081 or 4091)

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 return, 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. 11-2000)
Form 637 (Rev. 12-2000) Page 3

A Manufacturer of gas guzzler

automobiles, sport fishing equipment,

bows, arrow components, 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

B Buyer of sport fishing equipment, gas

guzzler automobiles, bows, arrow

components, or vaccines for further

manufacture or for resale to a buyer

for further manufacture.

C Buyer of 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.

D Buyer with a place of business in the

United States purchasing vaccines,

gas guzzler automobiles, tires, sport

fishing equipment, bows, arrow

components, or luxury passenger

vehicles for export or for resale to a

second purchaser for export.

F Nonprofit educational organization,

other than a public school, buying

tires, certain heavy vehicles, sport

fishing equipment, bows, or arrow

components for its exclusive use.

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.

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

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.

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.

4. Describe how the products will be used in the operation of the organization.

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

H Importer or producer (including

wholesale distributor) of aviation fuel

(other than gasoline).

1. List the total number of sales of aviation fuel and total volume of these sales

during the last 12 months.

2. List the number of sales of aviation fuel during the last 12 months to producers,

retailers, or bulk purchasers and the total volume of these sales.

3. List the total volumes for nontaxable purposes.

I Buyer (other than nonprofit

educational organization or state or

local government) of tires for use on

certain intercity, local, or school

buses.

4. List the customers who purchase aviation fuel from you.

5. List the locations of all retail outlets you own or operate. Describe the retail

operations and the storage capacities of each retail outlet.

6. Indicate whether you consign aviation fuel or handle any aviation fuel to which

you do not hold the title. If either of these situations applies, include a brief statement

describing the arrangement.

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 only have to provide the general information for all applicants. No additional

information is required.

First retail seller of luxury passenger

vehicles for export.

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

Buyer of kerosene for a feedstock

purpose.

1. List the type of kerosene being purchased for a feedstock purpose.

2. Describe the product and manufacturing process for which the kerosene will be

used as a feedstock.

E

J

K

Form 637 (Rev. 11-2000)
Form 637 (Rev. 11-2000) Page 4

Q First retail seller of certain heavy

vehicles.

R Operator (other than state or local

government) of diesel-powered

intercity or local buses.

S Enterer, position holder, refiner,

terminal operator, or throughputter of

gasoline, diesel fuel, or kerosene; or

industrial user of gasoline.

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 sizes and types (intercity or local) of buses operated in your business,

including seating capacity.

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

Activity Letter Additional Information Required

T Buyer of gasoline for blending

into gasohol outside the bulk

transfer/terminal system.

1. List the type and proof of the alcohol bought and the monthly volume bought.

3. List the monthly volume of gasohol produced.

4. Describe the gasohol blending process used.

UV Ultimate vendor that sells undyed

diesel fuel or undyed kerosene to a

state or local government for its

exclusive use or for use by the buyer

on a farm for farming purposes.

V Manufacturer, importer, or buyer of

ozone-depleting chemicals (ODCs) for

export.

W Operator (other than state or local

government) of a diesel-powered train.

5. List the suppliers who sell gasoline to you for gasohol production.

You only have to provide the general information for all applicants. No additional

information is required.

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.

5. 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.

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.

6. List the suppliers who sell alcohol to you for gasohol production.

Y Buyer of aviation fuel 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.

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 aviation fuel storage facilities, list the location and capacity of

each facility.

2. List the monthly volume of gasoline bought for blending.

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.

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, or

kerosene outside the bulk

transfer/terminal system.

M

Pipeline operator or vessel operator

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.

X

Form 637 (Rev. 11-2000)
Form 637 (Rev. 11-2000) Page 5

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on this form 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, 4081, and 4091. 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.

Changes To Note

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 3–4 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.

How To Apply

Complete Form 637 and submit it with the required

additional information described on the chart on pages 3–4.

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

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.

Where To Apply

File Form 637 with the Internal Revenue Service Center,

Cincinnati, OH 45999.

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, 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, changes in ownership, or

changes in business activities. A registrant may not sell,

lease, or otherwise allow another person to use its

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.

Section references are to the Internal Revenue Code.

The following must be registered under section 4101:

● Enterers, position holders, refiners, and terminal operators:

Activity Letter S

● Blenders: Activity Letter M

● Bus and train operators who use dyed diesel fuel in their

buses or trains: Activity Letters R and W, respectively.

Additional Registration Information

For registration relating to:

● Gasoline, diesel fuel, and kerosene, see Regulations

section 48.4101-1.

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

● Exports of ozone-depleting chemicals, see Regulations

section 52.4682-5.

Pub. 510, Excise Taxes for 2001, has information on the

various excise taxes.

● Pipeline operator or vessel operator: Activity Letter X

1. New Activity Letters

● Activity Letter E for buyer (other than state or local

government) of gas guzzler automobiles for ambulance, law

enforcement, or firefighting.

● Activity Letter J for the first retail seller of luxury passenger

vehicles for export.

● Activity Letter K for a buyer of kerosene for a feedstock

purpose.

● Activity Letter X for pipeline operator or vessel operator

within the bulk transfer/terminal system.

2. Activity Letter G (relating to inventories of taxable

chemicals) was deleted because the excise tax on those

articles expired.

Employer Identification Number (EIN)

Enter your EIN. If you do not have an EIN, use Form SS-4,

Application for Employer Identification Number, to apply for

one. You can get this form at Social Security Administration

offices or by calling 1-800-TAX-FORM (1-800-829-3676). You

can ask for an EIN by calling the Tele-TIN phone number for

your service center listed in the instructions for Form SS-4.

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.

Signature

Form 637 must be signed by a person with authority to bind

the applicant.
Form 637 (Rev. 11-2000) Page 6

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is Recordkeeping, 10 hr., 17 min.; Learning

about the law or the form, 1 hr., 41 min.; Preparing and

sending the form to the IRS, 1 hr., 56 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can write to the

Tax Forms Committee, Western Area Distribution Center,

Rancho Cordova, CA 95743-0001. Do not send this tax form

to this address. Instead, see Where To Apply on page 5.

How To Get Forms and Publications

Personal Computer

You can access the IRS Web Site 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 on-line by topic or keyword.

● Send us comments or request help by e-mail.

● Sign up to receive local and national tax news by e-mail.

You can also reach us using File Transfer Protocol at

ftp.irs.gov.

CD-ROM

Order Pub. 1796, Federal Tax Products on CD-ROM, and

get:

● Current year forms, instructions, and publications.

● Prior year forms, instructions, and publications.

● Popular tax forms that may be filled-in electronically,

printed out for submission, and saved for recordkeeping.

● The Internal Revenue Bulletin.

Buy the CD-ROM on the Internet at www.irs.gov/cdorders

from the National Technical Information Service (NTIS) for $21

(plus no handling fee) or call 1-877-CDFORMS

(1-877-233-6767) to buy the CD-ROM for $21 (plus a $5

handling fee).

Phone

You can get forms, publications, and automated information

24 hours a day, 7 days a week, by phone. Call

1-800-TAX-FORM (1-800-829-3676) to order current and

prior year forms, instructions, and publications. You should

receive your order within 10 days.

Walk-In

You can pick up some of the most requested forms,

instructions, and publications at many IRS offices, post

offices, and libraries. Some IRS offices, libraries, grocery

stores, office supply stores, and copy centers have an

extensive collection of products available to photocopy or

print from a CD-ROM.

Unresolved Tax Issues

If the entity has attempted to deal with an IRS problem

unsuccessfully, it 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’s assigned personal advocate will listen to its

point of view and will work with the entity to address the

concerns. The entity can expect the advocate to provide:

● A “fresh look” at a new or on-going problem.

● Timely acknowledgment.

● The name and phone number of the individual assigned to

its case.

● Updates on progress.

● Timeframes for action.

● Speedy resolution.

● Courteous service.

When contacting the Taxpayer Advocate, the entity should

provide the following information:

● The entity’s name, address, and employer identification

number.

● The name and telephone number of an authorized contact

person and the hours he or she can be reached.

● The type of tax return and year(s) involved.

● A detailed description of the problem.

● Previous attempts to solve the problem and the office that

had been contacted.

● A description of the hardship the entity is facing (if

applicable).

The entity may contact a Taxpayer Advocate by calling a

toll-free number, 1-877-777-4778. 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 Pub. 1546, The Taxpayer Advocate Service of the IRS,

for a list of addresses and fax numbers.