Motor Fuels Tax Minute, Episode 27: Form 637 Notification Certificates

In this week’s episode of Motor Fuels Tax Minute, our hosts go back to the basics in a discussion about Form 637 Notification Certificates.

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Detailed Description of Weaver’s Motor Fuels Tax Minute, Episode 27

00:00:00

Leanne: Welcome to Weaver’s Motor Fuels Tax Minute, where we talk all things motor fuels. This week, Emilda is going to take us back to the basics with a little discussion about Form 637 Notification Certificates. Emilda, what do people need to know about those?

00:00:16

Emilda: Well, you know what’s interesting, Leanne, I had an aha moment, and I thought, well, let me just put on my little light-up headset. When you talk about notification certificates of taxable fuel registrants, it’s really a model certificate that the IRS published and it’s available on publication 510 regarding what that notification certificate is for. It also identifies that the certificate is an alphanumeric number that’s issued by the IRS. It states that the certificate is issued under penalties and perjury, that the registrant is registered by the IRS and it’s basically effective until it’s revoked or suspended by the IRS.

We’re having some questions from many listeners that are asking: is the notification certificate supposed to be renewed annually? The answer is no. I mean, it doesn’t have an expiration, but the IRS has issued a 637 verification website where you can go and verify if that 637 number is valid. So technically, you only have to issue it once, and for due diligence purposes, suppliers or customers can go to the 637 verification site and verify the number is still valid. But what we’re seeing is that sometimes they’re being issued with an effective date to an expiration date, and that’s additional language that has been added to that Model C Certificate that you will see in publication 510.

I hope this was insightful information. I would encourage anyone who receives one to verify it annually on the 637 verification site and only issue it once.

00:02:14

Kelly: Excellent. Thank you so much, Emilda. That was a lot of great information.

We are certainly having fun with these Motor Fuels “Back to the Basics” Tax Minutes and to our viewers, continue sending those questions in. We’d love to get you some swag and we also just love helping you out!

Thank you, everyone, and we’ll see you all soon.