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                                                                             Application for Registration 
Form 637                                                                                                                                                        OMB No. 1545-1835
(Rev. December 2022)                                                         (For Certain Excise Tax Activities)
Department of the Treasury                                                 Go to www.irs.gov/Form637 for the latest information.
Internal Revenue Service 
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 

                            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 
              Type or print 
                            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 2–5 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 lines2b through 7. Identify each sheet with your 
name and employer identification number at the top, and write the number of the line 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 
   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’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,                                QR,       SA, SB,UA,UB,UP    , ,         , orUV, you must complete line 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. 12-2022)



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Form 637 (Rev. 12-2022)                                                                                                                          Page 2 
Section C—For Certain Fuel Applicants 
If you’re applying for fuel activities K, M,  ,Sor  , answerY 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                   1.  List all articles you manufactured. Include advertising brochures, if available.   
     automobiles, sport fishing equipment          2.  List the organizations or businesses (for example, state or local government or school) to which 
     (including fishing rods and fishing poles),   you intend to sell articles tax free.   
     fishing tackle boxes, bows, quivers,          3.  List the monthly volume of tax-free articles you intend to sell. Also, list the monthly volume of 
     broadheads, points, arrow shafts,             taxed articles you intend to sell. 
     taxable tires, 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,                   3.  List your other types of sales of articles other than for further manufacturing. 
     broadheads, points, or vaccines for 
     further manufacturing or for resale to a 
     buyer for further manufacturing.
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 vaccines, gas        2.  List the businesses to which you intend to sell articles for export. 
     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. 
E    Buyer (other than state or local              Provide the general information for all applicants. 
     government) of gas guzzler automobiles 
     for ambulance, law enforcement, or 
     firefighting. 
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Form 637 (Rev. 12-2022)                                                                                                                          Page 3 
           Activity Letter                                           Additional Information Required 
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        and student body.   
   tires, certain heavy vehicles, sport        2.  Provide a copy of the IRS determination letter granting your exemption from federal income tax.   
   fishing equipment (including fishing rods   3.  List products subject to federal excise tax you bought for the exclusive use of your organization 
   and fishing poles), fishing tackle boxes,   and how the products will be used in the operation of your organization.   
   bows, quivers, broadheads, points, or       4.  List activities (other than educational) conducted by the organization. 
   arrow shafts for its exclusive use. 
G  Persons making inventory exchanges of       1.  List the taxable chemicals you exchange. List the intermediate hydrocarbon streams you sell or 
   taxable chemicals under section             buy. 
   4662(c)(2) or persons selling or buying     2.  Describe your processing plants, products produced, handling and storage facilities, and 
   intermediate hydrocarbon streams under      processes involving hydrocarbon streams, if applicable.
   section 4662(b)(10). 
I  Buyer (other than nonprofit educational     1.  List types and weights of tires you bought.   
   organization or state or local              2.  Describe the types of buses (intercity, local, or school) on which the tires are used.   
   government) of taxable tires for use on     3.  Describe how the buses are used in the operation of the business. 
   certain intercity, 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            1.  List the products you bought or produced for blending with gasoline, diesel fuel, or kerosene.   
   (including a diesel-water fuel emulsion),   2.  List the annual volume of products you bought for blending.   
   or 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. 
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Form 637 (Rev. 12-2022)                                                                                                                        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. 
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 renewable  United States.   
   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. 
SA Producers or importers of sustainable      1.  List the annual volume of sustainable aviation fuel you produce. 
   aviation fuel.                             2.  List the locations and a description of your production facilities.  
                                              3.  List the feedstocks and sources of feedstocks used to produce the sustainable aviation fuel. 
                                              4.  Provide a statement indicating whether you produce sustainable aviation fuel under an ASTM 
                                              D7566 Annex or ASTM D1655 Annex A1, and, if applicable, the specific ASTM D7566 Annex under 
                                              which the SAF synthetic blending component is produced. 
                                              5.  Provide a sample Certificate of Analysis for the type of sustainable aviation fuel you produce, 
                                              demonstrating conformance with either an ASTM D7566 Annex or ASTM D1655 Annex A1. 
                                              6.  Provide certification from the International Sustainability and Carbon Certification (ISCC), 
                                              Roundtable on Sustainable Biomaterials (RSB), or other unrelated party demonstrating compliance 
                                              with (i) any general requirements, supply chain traceability requirements, and information transmission 
                                              requirements established under CORSIA, which has been adopted by the ICAO with the agreement of 
                                              the United States; or (ii) any similar methodology that satisfies the criteria under section 211(o)(1)(H) of 
                                              the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022. 
                                              7.  Provide certification in accordance with section 40B(e) that the SAF synthetic blending component 
                                              has a lifecycle greenhouse gas emissions reduction percentage of at least 50%.   
                                              8.  List the names and addresses of any person(s) acting for you as an agent or broker in buying, 
                                              selling, or transporting any sustainable aviation fuel.  
                                              9.  List the business entities to which you sell sustainable aviation fuel.      
                                              10.  List the business entities from or with which you buy, trade, transfer, or exchange any sustainable 
                                              aviation fuel. 
                                              11.  List the annual volume of the sustainable aviation fuel you buy, sell, trade, transfer, or exchange. 
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. 
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Form 637 (Rev. 12-2022)                                                                                                            Page 5
           Activity Letter                                          Additional Information Required 
UA Ultimate vendor that sells kerosene for    Provide the general information for all applicants. 
   use in aviation. 
UB Ultimate vendor that sells undyed diesel   Provide the general information for all applicants. 
   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. 

Section references are to the Internal Revenue Code unless             Pub. 510, Excise Taxes, has more information regarding  
otherwise noted.                                                    registrations. 
Future Developments                                                 Penalty 
For the latest information about developments related to Form       The penalty for failure to register, if you’re required to register, is 
637 and its instructions, such as legislation enacted after they    $10,000 for the initial failure, and $1,000 for each day following 
were published, go to www.irs.gov/Form637.                          that you fail to register. The penalty applies unless the failure to 
                                                                    register is due to reasonable cause. 
What’s New
Activity letter SA. The Inflation Reduction Act of 2022 enacted     How To Apply 
the section 40B sustainable aviation fuel credit for certain fuel   Complete Form 637 and submit it with the required additional 
mixtures containing sustainable aviation fuel sold or used after    information described on the chart on pages 2–5. You may use 
December 31, 2022. The IRS designated SA as the activity letter     additional sheets for your explanations. Write your name and 
related to this credit. See Notice 2023-06.                         EIN on each sheet you attach. You must send all of the required 
                                                                    information or the processing of your application will be 
Reminder                                                            delayed. The IRS will ask you for additional information if 
Reinstatement of activity letter G. The Infrastructure              needed, or you may provide additional information at any time. 
Investment and Jobs Act reinstates the excise taxes imposed         The application must be reviewed and approved before you’re 
on certain chemical substances by sections 4661 and 4671,           registered for any activity, and bond may be required. The 
effective July 1, 2022. Activity letter G is reinstated for persons review may include inspection of your premises during normal  
making inventory exchanges of taxable chemicals under section       business hours without advance notice. If your application is 
4662(c)(2), or persons selling or buying intermediate               approved, the IRS will issue a Letter of Registration. The letter 
hydrocarbon streams under section 4662(b)(10). See Notice           will include the activities you’re registered for, the effective date 
2021-66, 2021-52 I.R.B. 901, available at www.irs.gov/              of the registration, and your registration number. A copy of Form 
irb/2021-52_IRB#NOT-2021-66.                                        637 isn’t a Letter of Registration. If your application is denied, 
                                                                    you will be notified by the IRS in writing, including the reason for 
General Instructions                                                the denial.  

Purpose of Form                                                     Employer Identification Number (EIN) 
Use Form 637 to apply for excise tax registration for activities    Enter your EIN. If you don’t have an EIN, you may apply for one 
under sections 4101, 4222, 4662, and 4682. See the chart on         online by visiting www.irs.gov/EIN. You may also apply for an 
pages 2–5 for the list of activities. Each business unit that has,  EIN by faxing or mailing Form SS-4, Application for Employer 
or is required to have, a separate EIN is treated as a separate     Identification Number, to the IRS.
person. 
  The following persons must be registered.                         P.O. Box 
• Pipeline operator or vessel operator: activity letter X.          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 
• Enterers, position holders, refiners, and terminal operators:     address. 
activity letter S. 
• Blenders: activity letter M.                                      Signature 
• Producers or importers of alcohol, agri-biodiesel, and            Form 637 must be signed by a person with authority to bind the 
biodiesel (including renewable diesel): activity lettersAF,AB ,     applicant. 
and NB, respectively.                                                  The authority to bind means the ability to execute agreements 
• Producers or importers of sustainable aviation fuel: activity     that are binding and legally enforceable against the applicant 
letter SA.                                                          under state law. Form 637 submitted by:
• Producers of second generation biofuel: activity letter SB.       • An individual or sole proprietorship—must be signed by that 
Current CB registrants will not need to reapply for new SB          individual;
registrations.                                                      • A partnership—must be signed by any one of the general 
                                                                    partners;
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Form 637 (Rev. 12-2022)                                                                                                         Page 6 

• A limited liability company (LLC)—must be signed by a             See the Instructions for Form 720 for a list of notices providing 
person that complies with the federal tax treatment of the LLC;     additional guidance.
if the LLC is taxed as a partnership, then Form 637 must be 
signed by a member manager of the LLC; if the LLC is taxed as       Privacy Act and Paperwork Reduction Act Notice. We ask for 
a corporation, then the rules for corporations must be followed;    the information on Form 637 to carry out the Internal Revenue 
• A corporation—must be signed by the president, vice-              laws of the United States. We need it to figure and collect the 
president, treasurer, assistant treasurer, chief accounting         right amount of tax. Subtitle D of the Internal Revenue Code, 
officer, or any other officer duly authorized to act for the        Miscellaneous Excise Taxes, imposes certain excise taxes.   
corporation;                                                        Section 4101 requires certain persons to register for excise 
• A government agency—must be signed by any person legally          taxes on fuel, as imposed by sections 4041 and 4081. Sections 
authorized to act for the agency;                                   4101, 4222, 4662, and 4682 allow certain other manufacturers, 
                                                                    sellers, or purchasers to register to be eligible for credits or to 
• A tax-exempt organization—must be signed by any person            be exempt from the excise tax on taxable articles. If you’re 
legally authorized to act for the organization; if the organization required to register under section 4101 or if you elect to register 
is a corporation, the rules for corporations must be followed; if   for credits and/or exemption, you’re required to provide the 
the entity is a trust or other type of entity, those rules must be  information requested on this form. Failure to provide this 
followed; or                                                        information may subject persons required to register to 
• An estate or trust—must be signed by a fiduciary or               penalties, and may delay or prevent the processing of a 
authorized representative.                                          voluntary registration for credits or exemption; providing false 
                                                                    information may subject you to penalties. Section 6109 requires 
Where To Apply                                                      you to provide the requested identification numbers. 
Fax Form 637 to 855-887-7735 or send to:                            You’re not required to provide the information requested on a 
  Department of the Treasury                                        form that is subject to the Paperwork Reduction Act unless the 
  Internal Revenue Service                                          form displays a valid OMB control number. Books or records 
  Excise Operations Unit—Form 637                                   relating to a form or its instructions must be retained as long as 
  Mail Stop 5701G                                                   their contents may become material in the administration of any 
  Cincinnati, OH 45999                                              Internal Revenue law. 
                                                                    Generally, tax returns and return information are confidential, 
Changes in Registration                                             as required by section 6103. However, section 6103 allows or 
If an IRS office has issued you a Certificate of Registry or a      requires the IRS to disclose or give such information to the 
Letter of Registration that is still in effect for an activity, you Department of Justice for civil and criminal litigation; to cities, 
don’t have to reapply for registration for that activity unless     states, the District of Columbia, and U.S. commonwealths and 
notified to do so. However, see Reregistration for fuel activities  possessions to administer their tax laws; and to other countries 
under section 4101, later. To confirm the status of a registration, under a tax treaty. We may also disclose this information to 
visit https://apps.irs.gov/app/exciseTax/. To apply for another     federal and state agencies to enforce federal nontax criminal 
activity or to cancel a registration, you must contact the IRS      laws, or to federal law enforcement and intelligence agencies to 
office in which you’re registered.                                  combat terrorism. 
  Notify the IRS office within 10 days if any information           The time needed to complete and file Form 637 will vary 
submitted with an application changes. This includes, but isn’t     depending on individual circumstances. The estimated average 
limited to, address changes or changes in business activities. A    time is: Recordkeeping, 7 hr., 39 min.; Learning about the law 
registrant may not sell, lease, or otherwise allow another person   or the form, 1 hr., 37 min.; and Preparing and sending the 
to use its registration.                                            form to the IRS, 4 hr., 13 min. 
Reregistration for fuel activities under section 4101. You          If you have comments concerning the accuracy of these time 
must reregister with the IRS if there’s a change of more than       estimates or suggestions for making Form 637 simpler, we’d be 
50% of the ownership of a registrant. In this instance, a change    happy to hear from you. You can send us comments from 
in ownership means that after a transaction (or series of           www.irs.gov/FormComments. Or you can write to:
transactions), more than 50% of the ownership interests in, or      Internal Revenue Service 
assets of, a registrant are held by persons other than persons      Tax Forms and Publications                                                
(or persons related thereto) who held more than 50% of such         1111 Constitution Ave. NW, IR-6526 
interests or assets before the transaction (or series of            Washington, DC 20224
transactions). Reregistration doesn’t apply to companies whose      Don’t send Form 637 to this address. Instead, see Where To 
stock is regularly traded on an established securities market. If   Apply, earlier. 
you fail to reregister as required, see Penalty, earlier. 
  To reregister, send a newly completed Form 637 to the  
address under Where To Apply, earlier. 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. 
• Taxable chemicals, see sections 4662(c)(2) and 4662(b)(10).
• Exports of ozone-depleting chemicals, see Regulations  
section 52.4682-5. 
• All other articles, see Regulations section 48.4222(a)-1. 






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