Form TTB F 5130.9 TTB F 5130.9 Brewer's Report of Operations

OMB No. 1513-0007 (07/31/2007)

DEPARTMENT OF THE TREASURY

Our Brewery EIN is:

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
Our Brewery Number is:

BREWER’S REPORT OF OPERATIONS
(You must follow the instructions following this report.)

BRTTB can reach us by telephone at:
(

)

What is your brewery’s name?
What is the location of your brewery?

(Number and Street)
(Enter Year)

(City)

(County)

(State)

Reporting Period

(ZIP Code)

Quarterly Report for

Monthly Report for (Enter Month)

OR

(See instruction 4.)
Operations
(a)

January - March

July - September

April - June

October - December

Part 1 - Beer Summary (Barrels )
Cellar
Racking
Bulk
Keg
(b)
(c)
(d)

Bottling
Bulk
(e)

Additions to beer inventory (round your entries to the nearest second decimal)
1. On hand beginning of this report period
2. We produced by fermentation
3. We added water and other liquids in cellar operations
4. Beer received from racking and bottling
5. Beer received in bond from other breweries and pilot
brewing plants of same ownership
6. Beer received from cellars
7. Beer returned to this brewery after removal from
this brewery
8. Beer returned to this brewery after removal from another
brewery of the same ownership
9. Racked
10. Bottled
11. Physical inventory disclosed an overage
12.
13. Total beer
Removals from beer inventory (round your entries to the nearest second decimal)
14. Removed for consumption or sale
15. Removed tax-determined for use at tavern on brewery
premises
16. Removed without payment of tax for export
17. Removed without payment of tax for use as supplies
(vessels/aircraft)
18. Removed without payment of tax for use in research,
development, or testing
19. Removed without payment of tax to other breweries and
pilot brewing plants of same ownership
20. Beer unfit for sale removed for use in manufacturing
21. Beer consumed on premises (example: tasting room)
22. Beer transferred for racking
23. Beer transferred for bottling
24. Beer returned to cellars
25. Beer racked
26. Beer bottled
27. Laboratory samples
28. Beer destroyed at brewery
29. Beer transferred to a distilled spirits plant
30. Recorded losses, including theft
31. Physical inventory disclosed a shortage (See Instruction 7)
32.
33. On hand end of period
34. Total beer
TTB F 5130.9 (07/2007)

Totals
Case
(f)

(g)

Prior Period Adjustments (See Instruction 6)
35. Additions to beer inventory

(+)

(-)

36. Removals from beer inventory

(-)

(+)

Under penalties of perjury I declare that this report is supported by true, complete, and correct records that are available for inspection at my
brewery. I have examined this report and to the best of my knowledge and belief it is true, complete, and correct.

Signature

Title

Return Serial Number

Item

Date

Part 2 - Report Period Tax Payments (See Instructions - Part 2)
Date Filed
Tax Liability
Adjustments

Amount Paid

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

Part 3 - Summary of Materials Used and Wort Produced
Hops Extract
Hops
Wort
Hops
specify
Equivalent
(pounds)
(pounds)
(barrels)
(c)
(d)
(e)
(a)
(b)

specify
(f)

specify
(g)

specify
(h)

1. Material for beer & cereal
beverage
2. Wort received and used
3. Wort removed
4.
Part 4 - Cereal Beverage Summary (products at less than 0.5% alcohol by volume)
1. Produced

Bbls.

5.

Bbls.

2. Removed

Bbls.

6.

Bbls.

3. Loss and wastage

Bbls.

7.

Bbls.

4. Received from DSP

Bbls.

8. On hand end of period

Bbls.

Part 5 - Remarks

Instructions
This is the Brewer’s Report of Operations. You must file this report if:
• You produce more than 5,000 barrels of beer per year or
• You produce not more than 5,000 barrels of beer per year and you bottle or keg your beer for removal from your brewery. Otherwise, you may file the
Brewpub Report of Operations, TTB F 5130.26.
O
1. Where can I get help for this report? You may call us at 1-513-684-3817 or toll-free at 1-877-882-3277.
2. Where do I file this report? Make an original and a copy.
Send original to us at this address:
Director, National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main St, Ste 8002
Cincinnati, Ohio 45202-5215

• You must keep a copy at the brewery available for inspection by TTB
officers.

3. When must I file this report? You must file this report by the fifteenth day after the end of the reporting period.
4. What is the reporting period? File this report for the following report periods.
If you....
Then the reporting period is....
Produce 10,000 barrels per year
Monthly - enter the month you are reporting
Produce less than 10,000 barrels per year
Quarterly - by calendar quarters - check the box for the quarter you are reporting
Monthly - for the months in the final quarter you are in business - enter the month you are
Discontinue business
reporting. Write “final report” in Part 5 - Remarks.

Part 1 - Cellar Operations
5. How do I report beer on this form? You must report beer in barrels. One barrel is 31 gallons. Round your entries to the nearest second
decimal place.
6. I adjusted a previous period tax return. Now, how do I report adjustments on this report? If you adjusted an Excise Tax Return (TTB F
5000.24) and the adjustment affects the quantity of beer you previously reported on your Brewer’s Report of Operations, then you must record an
adjustment on this report to correct the error.
Follow these instructions:
• Make these adjustments on lines 35 and 36, in the plus or minus columns as appropriate (additions on line 35, removals on line 36).
• Do not include these adjustments in the totals on lines 13 or 34.
• Explain your adjusting entries in Part 5 - Remarks. Attach additional pages if necessary.
7. I have a shortage to report in Part 1. Must I explain? You must explain any shortage you report in Part 1, Columns (d) and (f). Give your
explanation in Part 5 – Remarks, or in a separate statement, signed by you under penalty of perjury. We may assess the tax on shortages if
we are not satisfied that your explanation is sufficient to relieve you of the tax liability.

TTB F 5130.9 (07/2007)

Part 2 - Report Period Tax Payments
8. What information do I record in this part of the report? You must record certain information from each of your beer Excise Tax Returns
(TTB F 5000.24) you file for the period of this report:
• Enter the serial number and the date filed for each return
• Record adjustments (+ or -)
• Record the tax liability from line 11 of the return
• Record the amount you paid with the return
Part 3 - Summary of Materials Used and Wort Produced
9. How do I report materials I use to produce my beer? You must report material you use to produce your beer. Report the quantity in pounds
by the appropriate general classification. The general classifications are:
•
•
•
•

hops
hops extracts
malt and malt products
barley products

•
•
•
•

corn and corn product
sugar and syrups
wheat and wheat products
flavoring products

•
•

rice and rice products
sorghum grain and sorghum grain products

10. How do I report hops extracts? You must report quantities of hops extracts in two ways: first, report the actual quantity in pounds in column
(b); then report the hops equivalent in pounds in column (c).
11. How do I report wort? Report wort quantities in barrels: record wort you receive and use on line 2 and wort you remove on line 3.
12. How do I report the original materials I use to produce my wort or wort concentrate? Record the materials you use to produce wort or
wort concentrate in pounds and in the appropriate column. Use columns (e) through (h) as needed. Label the column with the general
classification in instruction 10.
13. How do I report the quantity and bailing of wort or wort concentrate? You must report the quantity and bailing of wort or wort concentrate.
Use line 4, or a separate attachment.
Part 4 - Cereal Beverage Summary
14. How do I report cereal beverage (beer with less than 0.5% alcohol by volume)? For the cereal beverage you produce, record in whole
barrels only.
Paperwork Reduction Act Notice
This request is in accordance with the Paperwork Reduction Act of 1995. We use this information to determine whether your operations are in
compliance with the requirements of law and regulations and to verify your tax liability. The government uses summaries of this information to make
economic forecasts and to evaluate industry operations and trends. The information we request is required for you to maintain your qualification to
operate and is mandatory by law (26 USC 5415).
We estimate the average burden associated with this collection to be 1 hour per brewer, depending on individual circumstances. Address your
comments concerning the accuracy of this burden estimate and suggestions to reduce this burden to: Reports Management Officer, Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220.
TTB may not conduct or sponsor, and you are not required to respond to, a collection of information unless it displays a current, valid OMB control
number. The OMB control number for this Brewer’s Report of Operations is 1513-0007. This control number expires on 07/31/2007.

TTB F 5130.9 (07/2007)