Get Form 637 (rev. October 1996)

Sections 4101, 4222, 4662, and 4682 allow certain other manufacturers, sellers, or purchasers to register to be eligible for credits or to be exempt from the excise tax on taxable articles.

Use Form 637, Application for Registration (For Certain Excise Tax Activities), to apply for registration for activities under IRC sections 4101, 4222, 4662 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.

Real estate excise tax (REET) is a tax on the sale of real property. All sales of real property in the state are subject to REET unless a specific exemption is claimed. The seller of the property typically pays the real estate excise tax, although the buyer is liable for the tax if it is not paid.

Businesses that deal in goods and services that are subject to excise tax should prepare a Form 720 to report the tax to the IRS. If your business is required to pay excise taxes, you should file a Quarterly Federal Excise Tax Return on Form 720, up to four times per year.

Businesses that are subject to excise tax generally must file a Form 720, Quarterly Federal Excise Tax Return to report the tax to the IRS. Many excise taxes go into trust funds for projects related to the taxed product or service, such as highway and airport improvements. Excise taxes are independent of income taxes.

The penalty for filing late is 5% of the total tax assessed that was not paid when due. It is charged each month or part of a month the return is late, for up to 5 months.

Send this schedule with completed Form 8849 to: Internal Revenue Service, P.O. Box 312, Covington, KY 41012-0312; on the envelope write “Fuel Mixture Claim.” For Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.