Form 637

(Rev. August 2012)

Department of the Treasury 

Internal Revenue Service 

Application for Registration 

(For Certain Excise Tax Activities)

▶ Information about Form 637 and its instructions is at www.irs.gov/form637.

OMB No. 1545-0014

Part I Identification of Applicant Type or print 

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 instructions) Fax number 

City or town, state, and ZIP 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, and ZIP 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 are 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 (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. 

1 a Are you 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 by any IRS 

office? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

d If you answered “Yes” to b or c, enter the name of the IRS office 

2 a List the date your business started ▶ Month Year 

b Explain in detail your business activity. 

3 For all other business entities to which you are 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 are applying for fuel activities K, M, S, W, X, Y, AB, AF, AL, AM, CB, 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 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. 8-2012) 
Form 637 (Rev. 8-2012) Page 2 

Section C—For Certain Fuel Applicants 

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. 

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

10 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

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

abated, refunded, or credited? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

12 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

13 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

14 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? . . . . . . . . . . . . . . . Yes No

15 Advised that your registration has been revoked?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

Sign 

Here 

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. 

▲

Signature 

▲

Title ▲

Date 

Type or print name below your signature. 

Activity Letter Additional Information Required 

A 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, 

taxable medical devices, 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. 

B Buyer of sport fishing equipment 

(including fishing rods and fishing poles), 

fishing tackle boxes, gas guzzler 

automobiles, bows, quivers, broadheads, 

points, taxable medical devices, or 

vaccines for further manufacture or for 

resale to a buyer for further manufacture. 

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. 

C 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 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. 

D Buyer with a place of business in the 

United States purchasing taxable medical 

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. 

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. 

Form 637 (Rev. 8-2012) 
Form 637 (Rev. 8-2012) Page 3 

Activity Letter Additional Information Required 

E Buyer (other than state or local 

government) of gas guzzler 

automobiles for ambulance, law 

enforcement, or firefighting. 

Provide the general information for all applicants. 

F 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. 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. 

I 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. 

K 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. 

M 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, 

alternative fuel mixtures, biodiesel mixtures, 

and renewable diesel mixtures. 

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. 

Q 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. 

S 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. 

V Manufacturer, importer, or buyer of 

ozone-depleting chemicals (ODCs) 

for export. 

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. 

W Operator (other than state or local 

government) of a diesel-powered 

train. 

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. 

X 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. 

Y 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. 

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 

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. 

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. 

Form 637 (Rev. 8-2012) 
Form 637 (Rev. 8-2012) Page 4 

Activity Letter Additional Information Required 

AF 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. 

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. 

AL Alternative fueler that sells for use or 

uses alternative fuel as a fuel in a 

motor vehicle or motorboat. 

Provide the general information for all applicants. 

AM Alternative fueler that produces an 

alternative fuel mixture that is sold for 

use or used in the alternative fueler’s 

trade or business. 

Provide the general information for all applicants. 

BC 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. 

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. 

CB Producers of cellulosic biofuel. 1. List the annual volume of cellulosic biofuel produced in the United States. 

2. List the plant material used to produce the cellulosic 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. 

5. List the business entities to whom you sell and with which you buy, trade, transfer, or 

exchange any cellulosic biofuel. 

6. Provide the annual volume of cellulosic biofuel you buy, sell, trade, transfer, or exchange. 

CC 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. 

Provide the general information for all applicants. 

NB 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. 

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. 

UA Ultimate vendor that sells kerosene 

for use in aviation. 

Provide the general information for all applicants. 

UB Ultimate vendor that sells undyed 

diesel fuel or undyed kerosene for 

use in certain intercity and local 

buses. 

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. 

UV 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. 

Provide the general information for all applicants. 

Form 637 (Rev. 8-2012) 
Form 637 (Rev. 8-2012) Page 5 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

What's New

Taxable medical devices. The Affordable Care Act imposes a 2.3-

percent medical device excise tax that manufacturers and 

importers will pay on their sales of taxable medical devices starting 

in 2013. For this purpose, "taxable medical devices" is added to 

activity letters A, B, and D. See section 4191 for more information.

Future Developments 

The IRS has created a page on IRS.gov for Form 637 and its 

instructions at www.irs.gov/form637. You can find 

information about any recent developments affecting Form 

637 (such as legislation enacted after we release it) on that 

page.

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. 

The following persons must be registered: 

• Pipeline operator or vessel operator: Activity Letter X. 

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

Activity Letter S. 

• Blenders: Activity Letter M. 

• 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. 

• Producers of cellulosic biofuel: Activity Letter CB.

Pub. 510, Excise Taxes, has more information regarding 

registrations. 

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. 

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 

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. 

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/small 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.

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. 

Where To Apply 

Send Form 637 to: 

Department of the Treasury 

Internal Revenue Service 

Excise Operations Unit- Form 637 

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 

do not have to reapply for registration for that activity unless 

notified to do so. However, see Reregistration for Fuel 

Activities below. To confirm the status of a registration, 

visit www.irs.gov/app/exciseTax/. 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, CB, 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. 

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). 

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. 
Form 637 (Rev. 8-2012) Page 6 

The following notices provide guidance on recent changes 

for fuel registrants. 

• Notice 2005-4. You can find Notice 2005-4 on 

page 289 of Internal Revenue Bulletin (IRB) 2005-2 at 

www.irs.gov/pub/irs-irbs/irb05-02.pdf. It's modified by 

Notices 2005-24, 2005-62, and 2005-80.

• Notice 2005-24; on page 757 of IRB 2005-12 at

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

• Notice 2005-62; on page 443 of IRB 2005-35 at 

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

• Notice 2005-80; on page 953 of IRB 2005-46 at 

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

• Notice 2006-92; on page 774 of IRB 2006-43 at 

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

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 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 are required to register under section 

4101 or if you elect to register for credits and/or exemption, 

you are required to provide the information requested on this 

form. Failure to provide this information may subject persons 

required to register to penalties, and may delay or prevent 

the processing of a voluntary registration for credits or 

exemption; providing false information may subject you to 

penalties. Section 6109 requires you to provide the 

requested identification numbers. 

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 such information to the Department of 

Justice for civil and criminal litigation; to cities, states, the 

District of Columbia, and U.S. commonwealths and 

possessions to administer their tax laws; and to other 

countries under a tax treaty. We may also disclose this 

information to federal and state agencies to enforce federal 

nontax criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism. 

The time needed to complete and file Form 637 will vary 

depending on individual circumstances. The estimated 

average time is Recordkeeping, 7 hr., 39 min.; Learning 

about the law or the form, 1 hr., 37 min.; Preparing and 

sending the form to the IRS, 4 hr., 13 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:

Internal Revenue Service 

Tax Products Coordinating Committee 

SE:W:CAR:MP:T:I 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224

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

To Apply, earlier.