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Application for Registration
Form 637 OMB No. 1545-1835
(Rev. April 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 2–4 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, 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. 4-2022)

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Form 637 (Rev. 4-2022)                                                                                                                           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. 
                                                                                                                                        Form 637 (Rev. 4-2022)

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Form 637 (Rev. 4-2022) 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.
Form 637 (Rev. 4-2022)

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Form 637 (Rev. 4-2022) 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.
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.
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.
Form 637 (Rev. 4-2022)

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Form 637 (Rev. 4-2022) Page 5

Section references are to the Internal Revenue Code unless Employer Identification Number (EIN)
otherwise noted.
Enter your EIN. If you don’t have an EIN, you may apply for one
Future Developments online by visiting www.irs.gov/EIN. You may also apply for an
EIN by faxing or mailing Form SS-4, Application for Employer
For the latest information about developments related to Form Identification Number, to the IRS.
637 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form637. P.O. Box
What’s New 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
Reinstatement of activity letter G. The Infrastructure address.
Investment and Jobs Act, section 80201, reinstates the excise
taxes imposed on certain chemical substances by sections Signature
4661 and 4671, effective July 1, 2022. Activity letter G is
reinstated for persons making inventory exchanges of taxable Form 637 must be signed by a person with authority to bind the
chemicals under section 4662(c)(2), or persons selling or buying applicant.
intermediate hydrocarbon streams under section 4662(b)(10). The authority to bind means the ability to execute agreements
See Notice 2021-66, 2021-52 I.R.B. 901, available at that are binding and legally enforceable against the applicant
www.irs.gov/irb/2021-52_IRB#NOT-2021-66. under state law. Form 637 submitted by:
• An individual or sole proprietorship—must be signed by that
General Instructions individual;
Purpose of Form • A partnership—must be signed by any one of the general
partners;
Use Form 637 to apply for excise tax registration for activities
under sections 4101, 4222, 4662, and 4682. See the chart on • A limited liability company (LLC)—must be signed by a
pages 2–4 for the list of activities. Each business unit that has, person that complies with the federal tax treatment of the LLC;
or is required to have, a separate EIN is treated as a separate if the LLC is taxed as a partnership, then Form 637 must be
person. signed by a member manager of the LLC; if the LLC is taxed as
a corporation, then the rules for corporations must be followed;
The following persons must be registered.
• A corporation—must be signed by the president, vice-
• Pipeline operator or vessel operator: activity letter X. president, treasurer, assistant treasurer, chief accounting
• Enterers, position holders, refiners, and terminal operators: officer, or any other officer duly authorized to act for the
activity letter S. corporation;
• Blenders: activity letter M. • A government agency—must be signed by any person legally
authorized to act for the agency;
• Producers or importers of alcohol, agri-biodiesel, and
biodiesel (including renewable diesel): activity lettersAF,AB , • A tax-exempt organization—must be signed by any person
and NB, respectively. legally authorized to act for the organization; if the organization
is a corporation, the rules for corporations must be followed; if
• Producers of second generation biofuel: activity letter SB. the entity is a trust or other type of entity, those rules must be
Current CB registrants will not need to reapply for new SB followed; or
registrations.
• An estate or trust—must be signed by a fiduciary or
Pub. 510, Excise Taxes, has more information regarding authorized representative.
registrations.
Where To Apply
Penalty
Fax Form 637 to 855-887-7735 or send to:
The penalty for failure to register, if you’re required to register, is
$10,000 for the initial failure, and $1,000 for each day following Department of the Treasury
that you fail to register. The penalty applies unless the failure to Internal Revenue Service
register is due to reasonable cause. Excise Operations Unit—Form 637
Mail Stop 5701G
How To Apply Cincinnati, OH 45999
Complete Form 637 and submit it with the required additional Changes in Registration
information described on the chart on pages 2–4. You may use
additional sheets for your explanations. Write your name and If an IRS office has issued you a Certificate of Registry or a
EIN on each sheet you attach. You must send all of the required Letter of Registration that is still in effect for an activity, you
information or the processing of your application will be don’t have to reapply for registration for that activity unless
delayed. The IRS will ask you for additional information if notified to do so. However, see Reregistration for fuel activities
needed, or you may provide additional information at any time. under section 4101, later. To confirm the status of a registration,
visit https://apps.irs.gov/app/exciseTax/. To apply for another
The application must be reviewed and approved before you’re activity or to cancel a registration, you must contact the IRS
registered for any activity, and bond may be required. The office in which you’re registered.
review may include inspection of your premises during normal
business hours without advance notice. If your application is Notify the IRS office within 10 days if any information
approved, the IRS will issue a Letter of Registration. The letter submitted with an application changes. This includes, but isn’t
will include the activities you’re registered for, the effective date limited to, address changes or changes in business activities. A
of the registration, and your registration number. A copy of Form registrant may not sell, lease, or otherwise allow another person
637 isn’t a Letter of Registration. If your application is denied, to use its registration.
you will be notified by the IRS in writing, including the reason for
the denial.

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Form 637 (Rev. 4-2022) Page 6

Reregistration for fuel activities under section 4101. You for credits and/or exemption, you’re required to provide the
must reregister with the IRS if there’s a change of more than information requested on this form. Failure to provide this
50% of the ownership of a registrant. In this instance, a change information may subject persons required to register to
in ownership means that after a transaction (or series of penalties, and may delay or prevent the processing of a
transactions), more than 50% of the ownership interests in, or voluntary registration for credits or exemption; providing false
assets of, a registrant are held by persons other than persons information may subject you to penalties. Section 6109 requires
(or persons related thereto) who held more than 50% of such you to provide the requested identification numbers.
interests or assets before the transaction (or series of You’re not required to provide the information requested on a
transactions). Reregistration doesn’t apply to companies whose form that is subject to the Paperwork Reduction Act unless the
stock is regularly traded on an established securities market. If form displays a valid OMB control number. Books or records
you fail to reregister as required, see Penalty, earlier. relating to a form or its instructions must be retained as long as
To reregister, send a newly completed Form 637 to the their contents may become material in the administration of any
address under Where To Apply, earlier. On line 1d, enter your Internal Revenue law.
current registration number. The IRS will revoke the current Generally, tax returns and return information are confidential,
registration number and issue a new registration to the new as required by section 6103. However, section 6103 allows or
ownership (registrant). requires the IRS to disclose or give such information to the
Additional Registration Information Department of Justice for civil and criminal litigation; to cities,
states, the District of Columbia, and U.S. commonwealths and
For registration relating to: possessions to administer their tax laws; and to other countries
• Taxable fuel, see Regulations section 48.4101-1. under a tax treaty. We may also disclose this information to
federal and state agencies to enforce federal nontax criminal
• Taxable chemicals, see sections 4662(c)(2) and 4662(b)(10). laws, or to federal law enforcement and intelligence agencies to
• Exports of ozone-depleting chemicals, see Regulations combat terrorism.
section 52.4682-5. The time needed to complete and file Form 637 will vary
• All other articles, see Regulations section 48.4222(a)-1. depending on individual circumstances. The estimated average
time is: Recordkeeping, 7 hr., 39 min.; Learning about the law
See the Instructions for Form 720 for a list of notices providing or the form, 1 hr., 37 min.; and Preparing and sending the
additional guidance. form to the IRS, 4 hr., 13 min.
Privacy Act and Paperwork Reduction Act Notice. We ask for If you have comments concerning the accuracy of these time
the information on Form 637 to carry out the Internal Revenue estimates or suggestions for making Form 637 simpler, we’d be
laws of the United States. We need it to figure and collect the happy to hear from you. You can send us comments from
right amount of tax. Subtitle D of the Internal Revenue Code, www.irs.gov/FormComments. Or you can write to:
Miscellaneous Excise Taxes, imposes certain excise taxes. Internal Revenue Service
Section 4101 requires certain persons to register for excise Tax Forms and Publications
taxes on fuel, as imposed by sections 4041 and 4081. Sections 1111 Constitution Ave. NW, IR-6526
4101, 4222, 4662, and 4682 allow certain other manufacturers, Washington, DC 20224
sellers, or purchasers to register to be eligible for credits or to Don’t send Form 637 to this address. Instead, see Where To
be exempt from the excise tax on taxable articles. If you’re Apply, earlier.
required to register under section 4101 or if you elect to register

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