637 Registration Program
Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity. Taxpayers may use Form 637 (PDF) for Tax-Free Transaction Under Chapter 32 of the Internal Revenue Code, to apply for registration for activities under sections 4101, 4222, and 4682 of the Internal Revenue Code.
The address to mail your Form 637, Application for Registration (For Certain Excise Tax Activities) to the IRS is:
Internal Revenue Service Center
Excise Operations Unit - Form 637 Application
Cincinnati, OH 45999
This web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.
Form 637 Revised for Medical Device Excise Tax
Form 637, Application for Registration (For Certain Excise Activities), was revised to enable manufacturers, producers, and importers of taxable medical devices to apply for registration for purposes of further manufacturing and export.
Activity letter A was revised to include manufacturers of taxable medical device.
Activity letter B was revised to include buyers of taxable medical devices for use in further manufacturing or for resale to a buyer for further manufacturing.
Activity letter D was revised to include buyers of taxable medical devices (with a place of business in the United States) for export or for resale to a second buyer for export.
Additional revisions to Form 637 may be made after the final regulations on the medical device excise tax under section 4191 are issued.
Q1. Are the recent changes to the Form 637 for the medical device excise tax the only changes that will be made to the form for this tax?
A1. The IRS recently revised Form 637 based on statutory requirements. Additional revisions may be required upon publication of final regulations
Q2. Who is required to apply for a Form 637 registration related to taxable medical devices?
A2. There is no requirement to apply for a Form 637 registration. However, to make a tax-free purchase of an otherwise taxable medical device for purposes of further manufacture or export, or for resale to another purchaser for further manufacture or export, then the purchaser, the seller, and the second purchaser (if any), must be registered. Form 637 is available on irs.gov, type Form 637 into the search box.
Q3. A manufacturer, which is a C corporation, files a consolidated income tax return with two subsidiaries. The parent and each subsidiary sell taxable medical devices, and they intend to sell certain taxable medical devices tax-free for further manufacture. Can the parent apply for a consolidated registration on Form 637 to register all three entities?
A3. No. Federal excise tax registration applicants cannot apply for registration on a consolidated basis. Each entity having its own EIN and incurring medical device excise tax liability must apply for a registration to sell tax-free for further manufacturer on its own Form 637 application.
Q4. Should an entity that is disregarded for income tax purposes apply for a Form 637 registration in the entity's name or the owner's name?
A4. An entity that is disregarded for income tax purposes is not disregarded for medical device excise tax purposes, but is treated as an entity separate from its owner. The entity, not the owner, is responsible for filing Form 720 Quarterly Federal Excise Tax return and payment of the tax. Therefore, if an entity that is disregarded for income tax purposes intends to make tax-free sales for further manufacture or for export, the entity must apply for registration on Form 637.
Q5. Are the recent changes to the Form 637 for the medical device tax the only changes that will be made to the form for this tax?
A5. The IRS recently revised Form 637 to incorporate statutory exemptions to the medical device excise tax and to give taxpayers an opportunity to begin the registration process for these activities. Additional revisions may be required upon publication of final regulations under I.R.C. 4191.