Under the Code and regulations, each person who engages in certain specified activities relating to excise tax must be registered by the Internal Revenue Service (IRS) before engaging in that activity. In other cases, a person is required to be registered by the IRS in order to receive an excise tax benefit, such as, the right to sell or buy an article tax-free or to file a claim. Form 637, Application for Registration (For Certain Excise Tax Activities), is used to apply for registration for activities under sections 4101, 4222 and 4682. Form 637 contains a listing of activities for which registration is required or allowed. A person can register for more than one activity on Form 637, if applicable. In order to receive and retain a registration, a person has to meet certain standards referred to as “registration tests.” The registration tests vary according to the activity; it may include an inspection of the person’s business 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. Each business unit that has, or is required to have, a separate employer identification number is treated as a separate person, and must submit their own Form 637 application.
Form 637 can be faxed or mailed to the IRS. The telephone number to fax your Form 637 is (855) 887-7735. The address to mail your Form 637 is:
Department of the Treasury
Internal Revenue Service Center
Excise Operations Unit - Form 637 Application
Cincinnati, OH 45999
If you would like to confirm the status of a registration, this Web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.
This Web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.
Form 637 - What’s New
Form 928, Taxable Fuel Bond, is now available for use. Form 928 is used to post a bond as a condition of registration under section 4101 with respect to the excise tax imposed by sections 4041(a)(1) or 4081 on taxable fuel (gasoline, diesel fuel and kerosene).
Form 637 has been revised to clarify who is authorized to sign the application.
Form 928 and Form 637 are available at IRS.gov/Forms-&-Pubs.