What is Form 637?
Form 637, officially named the Application for Registration (For Certain Excise Tax Activities), is a tax form issued by the Internal Revenue Service (IRS) to allow sellers and businesses to register their goods and services for excise taxes if their goods and services fall under the ruling of the International Revenue Code.
The IRS Form 637 is often filed by sellers and businesses in the United States that have merchandise in which excise tax can be filed, as the IRS often requires these businesses to file Form 637 for benefits to be valid for their products.
Below is a short list of businesses required to have Form 637 and the activity letters that must be registered under.
- If you are a pipeline or vessel operator business, your activity letter is X
- For enterers, position holders, refiners, and terminal operators, your activity letter is S
- For Blenders of liquids like gasoline, kerosene, diesel fuel, you activity letter is M
- Producers and importers of alcohol, agri-biodiesel, and biodiesel (renewable diesel) have different activity letters
- AF - Alcohol
- AB - Agri-biodiesel
- NB - Biodiesel (including renewable diesel)
- If you are a producer of second generation biofuel, your activity letter is SB
- Note: if you are currently registered under the activity letter CB, you do not need to reapply for activity letter SB
How to fill out Form 637?
Taxpayers who use Form 637 can find and download a PDF copy of the document on the official IRS website. Alternatively, they can also fill out the form electronically through PDFRun.
Part I - Identification of the Applicant
This section of Form 637 requires the personal information of the person who is currently using Form 637. In this case, this is you.
Legal Name of Entity (or Individual)
Input your complete and legal name or the name of your entity for which the EIN was secured.
Employer Identification Number (EIN)
Input the Employer Identification Number (EIN) of the entity.
Trade Name of Business
If the name of your business is from what you have written in the Legal Name of Entity, input the registered name of your business.
Indicate your current and serviceable telephone number.
Indicate your current and complete mailing address including the number, street, and room or suite number.
If you are using a P.O. Box and the Post Office does not deliver mail to your street address, input the box number of your P.O. Box instead of your street address.
Indicate your current and serviceable fax number.
City or Town, State or Province, Country, and ZIP or foreign postal code
Complete your address here by indicating the current city or town of your residence, your state or province, country as well as your ZIP or foreign postal code.
If you listed P.O. Box above,
Input your current and complete street address including your city, state, country, and ZIP code.
Part II - Activities
This section is where you will fill out the information about the activity or type of business that you are using Form 637 for.
In this column, input the assigned activity letter which best applies to your situation. All applicable letters are: A, B, C, D, E, F, I, K, M, Q, S, V, X, Y, AB, AF, AL, AM, BS, SB, CC, NB, QR, UA, UB, UP, UV
Pages 2–4 of Form 637 provides a table that details all information required to identify your activity and the additional documents that are required when registering that activity.
After assigning the appropriate activity letter to your business, input a brief description of your business in this column. Detail your description so that it is distinguishable and comprehensive.
Part III - General Information
Section A - For All Applicants
This section is to be filled out with information concerning you and your business. All items must be answered completely. When filling out items 2a until 7, attach separate sheets of paper, as needed and identify each sheet with your name and employer identification number and write the number of the item that it answers.
If any of the items do not apply to your situation, promptly enter a brief reason as to why that is the case.
If you are filing or are required to file Form 720, Quarterly Excise Tax Return, check “Yes” . Otherwise, check “No”.
If you have previously applied to be registered by any IRS office, check “Yes”. Otherwise, check “No”.
If you, or any entity related to you, had a Certificate of Registry or Letter of Registration revoked or suspended by an IRS office, indicate so by checking “Yes”. Otherwise, check “No”.
If you checked “yes” in either Item 1b and Item 1c, indicate the name of the IRS Office that you have registered in (1b) or the IRS Office that revoked the mentioned files (1c). If you checked no in items 1b and 1c, indicate that you had done so.
Indicate the Month and Year when your business officially started.
Explain the nature of your business in detail here. Make sure that all important details that the government must know about your business are present in this explanation.
You can use a separate sheet of paper for this. Identify that paper with your name and Employer Identification number.
If you are related to any other business entities, list ALL of them under this item. Use their legal and complete names when listing them down.
If you are doing this on a separate sheet of paper, it is advised that you also put your answers to Items 3a, 3b, and 3c in the same paper.
Input the name and Employer Identification Number of each related Entity. If answering on separate sheet, you may put this below the legal name of the entity, however make sure to indicate that it is answering item “3a”
Indicate how much of the related business entity you own in terms of percentage. If answering on a separate sheet, you may put this under your answer to item 3a. Indicate that the answer is for item “3b”
Indicate how exactly you are related to the mentioned business entity. If answering on a separate piece of paper, you may put this below your answer item 3b. Indicate that the answer is for item “3c”
List down ALL addresses of your current business operations. This includes out-of-state and foreign addresses if ever applicable.
You may use a separate sheet of paper for this Item, if you do so, identify it with your name and employer identification number. Additionally, indicate that the sheet of paper is to answer for Item 4
Input the address wherein you keep your records of your business. If the address is similar to the Mailing Address you inputted in Part I, you do not need to repeat it. Simply indicate that it is the same address.
List the names and taxpayer identification numbers (TINs) of ALL business owners, corporate officers, members, or partners that are related to your business.
You may use a separate sheet of paper for this, if you do, identify it with your name and Employer Identification Number. Indicate that the paper is to answer for Item 6.
Input the name and phone number of the person that can be contacted regarding the validity of the application.
Section B - For All Fuel Applicants
If you are applying for fuel activities assigned to activity letters K ,M ,S ,X, Y, AB, AF, AL, AM, CC, NB, SB, UA, UB, UP, UV, or QR, you MUST answer Item 8.
Describe any changes of ownership or stock ownership for the past two years. If no changes had transpired in that time period, input “NONE”. Do not leave it blank.
For more information, refer to Changes in Registration found at page five of the form.
Section C - For Certain Fuel Applicants
If you are applying for an activity with an assigned activity letter of K, M, S, or, Y answer Items 9 - 14. If you tick off “Yes” in any of these questions, provide a concrete explanation as to why.
Use additional sheets for the explanations and identify them with your name and employer identification number. Indicate which Item the explanation is for.
If you have assessed any penalty under chapter 68 of the Internal Revenue Code (or any similar provision of state law) for fraudulently failing to file any return. The penalty can also be from failing to pay any tax. If this penalty has not yet been abated, refunded, or credited. Check “Yes”. Otherwise, checkf “No”.
If you have assessed any penalty under chapter 68 of the IRC, and said penalty has not yet been abated, refunded, or credited— check “Yes”. Otherwise, check “No”.
If you are convicted of any crime under chapter 75 of the IRC (or any similar provision of state law) or if you are convicted of conspiracy of any crime of the same manner and the conviction has not been fully reversed by a competent court of law, check “Yes”. Otherwise, check “No”.
If you are convicted in a court of law in the United States of any offense which has elements of theft, fraud, or the making of false statements and the convictions have not yet been fully reversed by a competent court of law, check “Yes”. Otherwise, check “No”.
If you have assessed any tax under section 4103 of the IRC (willful failure to pay the tax imposed by Section 4041[a] or 4081) and this tax has not been fully abated, refunded, or credited, check “Yes”. Otherwise, check “No”
If you have been advised that your registration has been revoked, check “Yes”. Otherwise check “No”
Before signing the document, assure yourself that all the information you have inputted in your Form 637, is complete, true and correct. By signing this document, you will validate that the information you have entered beforehand is true.
Your Form 637 must be signed by someone with an authority to bind the applicant. This means that they must be able to have the ability to execute agreements that are legally enforceable against the applicant under the state of law. Below is a concise list of who can sign Form 637.
If Form 637 is submitted by:
- An individual or a sole proprietorship - it must be signed by THAT individual
- A partnership - can be signed by anyone of the two partners.
- A corporation - Must be signed by the president, vice-president, treasurer, or any other officer duly authorized to act on behalf of the corporation.
- A Limited Liability Company (LLC) - It depends on how the LLC is treated tax-wise. If it is taxed as a partnership, it must be signed by a member manager. If the LLC is taxed as a corporation, then rules similar to that of corporation signatures will apply.
- A government agency - must be signed by a person legally allowed to act on behalf of the agency
- An estate or trust - must be signed by a fiduciary or an authorized representative
- A Tax-exempt organization - must be signed by anyone legally allowed to act on behalf of the organization. If they are treated as something similar to the entities above, those rules apply to the organization.
Affix your signature here.
Type or Print name
Input your printed name below your signature.
Indicate your professional title, presumably that related to the business you are applying for.
Indicate the date of signing.