What Is the 637 Rev Code for IRS Tax Registration?

Certain business activities related to federal excise taxes require a specific registration with the Internal Revenue Service (IRS). This registration allows businesses to engage in designated tax-free transactions, such as buying or selling specific goods without the immediate payment of excise tax. The application to obtain this status is Form 637, Application for Registration (For Certain Excise Tax Activities), a prerequisite for any company planning to conduct business under these special rules.

Determining Your Registration Requirement

The need to file Form 637 is dictated by a company’s specific operations within industries subject to federal excise tax. Businesses that manufacture, produce, or sell certain articles may be required to register before they can legally conduct tax-free or tax-reduced transactions. The form itself lists various activity letters that correspond to these operations. For example, Activity A is for certain manufacturers of sport fishing equipment or taxable tires, while Activity S is for refiners or terminal operators.

To approve an application, the IRS requires applicants to meet certain registration tests. The specific tests vary depending on the activity but generally involve an assessment of the applicant’s business operations and compliance history. This review may include an inspection of the business premises.

Information Needed for Form 637

A business must provide its legal name, physical address, and Employer Identification Number (EIN). If the business does not have an EIN, it must apply for one separately using Form SS-4. The applicant will also need to provide a detailed description of their business activities and information about the principal owners, partners, or corporate officers.

Selecting the correct activity letter(s) that align with the business’s operations is part of the application. Each letter on Form 637 corresponds to a specific function, such as a manufacturer of firearms or a buyer of articles for further manufacture. Applicants must carefully review the descriptions for each activity to ensure they apply for the correct registration type.

Submitting Your Application

Once Form 637 is fully completed and signed, it is ready for submission. The application can be mailed to the IRS service center designated for excise tax operations. The mailing address is: Department of the Treasury, Internal Revenue Service, Excise Operations Unit – Form 637, Mail Stop 5701G, Cincinnati, OH 45999. Alternatively, applicants have the option to fax the completed form to 855-887-7735.

After submission, the IRS begins its review process. If the application is approved, the IRS will issue an official Letter of Registration. This document contains the effective date of the registration and the assigned registration number, and it must be retained as proof of approved status. A copy of the submitted Form 637 is not a substitute for this official letter.