Form 637

Form 637

A form one files with the IRS to register as a payer or beneficiary of an excise tax. Persons or companies who sell products on which excise taxes are filed may be required to file Form 637. For example, importers of alcohol and most biodiesel are two types of sellers who may have to file the form.
References in periodicals archive ?
4101 requires certain taxpayers to register with the IRS by filing Form 637, Application for Registration (for Certain Excise Tax Activities), when they are engaged in activities subject to excise taxes.
During the first week of September, the IRS promised to present its revision to Form 637, the application for registration dealing with excise taxes.
The regulations also affect certain excise taxes reported on Forms 720, Quarterly Federal Excise Tax Return, 730, Monthly Tax Return for Wagers, 2290, Heavy Highway Vehicle Use Tax Return, and 11-C, Occupational Tax and Registration Return for Wagering; excise tax refunds or payments claimed on Form 8849, Claim for Refund of Excise Tax; and excise tax registrations on Form 637, Application for Registration (For Certain Excise Tax Activities).
UPDA Texas Trading has also prepared the IRS Form 637 required by the US Department of Treasury for authorization to distribute these blended fuels.
The regulations' preamble makes clear that the Form 637 and Form 720 requirements apply on a legal-entity-level basis (i.