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).
To claim the credit you must file IRS Form 637
In addition to paying the tax and filing Form 720, if a company expects to have tax-free sales, such as exports or component sales for further manufacture, then it must register with the IRS using Form 637
, Application for Registration (for Certain Excise Tax Activities).