Under the Internal Revenue Code (IRC) and regulations, each person who engages in certain specified activities subject to federal excise tax or seeks an excise tax benefit must register with the Internal Revenue Service (IRS) to engage in these activities.
A person must register with the IRS before undertaking an activity subject to excise tax and before receiving an excise tax benefit. Such benefits include the right to sell or buy an article tax-free or to file a claim. Use Form 637, Application for Registration (For Certain Excise Tax Activities), to apply for registration for activities under IRC sections 4101, 4222 and 4682. Form 637 contains a description of each activity letter.
A person can register for more than one activity on Form 637, if applicable. To receive a registration, a person must meet certain standards, referred to as “registration tests,” and must comply with the terms and conditions of registration to retain a registration. The registration tests vary according to the activity; they may include an inspection of the person’s business premises during normal business hours without advance notice.
The IRS will issue a Letter of Registration after approving an application. The letter will include the activities registered for, the effective date of the registration, and the registration number. A copy of Form 637 isn’t a Letter of Registration.
Each business unit that has, or is required to have, a separate employer identification number must file a separate Form 637. If the application is denied, the IRS will provide written notification with the reason for the denial.
Form 637 can be faxed or mailed to the IRS. The toll-free fax number for 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 Mail Stop 5701G
Cincinnati, OH 45999
Use the Online Form 637 Registration Status Check to confirm if a business or individual has a valid IRS registration.