Form TTB F 5130.26 TTB F 5130.26 Brewpub Report of Operations

OMB No. 1513-0007 (11/30/2010)
Our Brewery EIN is:

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

BREWPUB REPORT OF OPERATIONS

Our Brewery Number is:
BRTTB can reach us by telephone at:

(You must follow the instructions below.)
What is your brewery’s name?
What is the location of your brewery?
(Number and Street)

(City)

(County)

(State)

(Zip Code)

Reporting Period (Enter year)
Quarterly Report for

January - March

April - June

July - September

October - December

Part 1 - Cellar Operations
Additions to beer inventory

Number of barrels

2. Produced by fermentation

Beer tax determined for use in the tavern
on brewery premises
Beer removed in bond to other breweries
12.
or pilot brewing plants of same ownership
Beer consumed on premises
13.
(example, tasting room)

We added water and other liquids in cellar
operations

4. Beer received in bond from other breweries or
pilot brewing plants of same ownership

14. Beer destroyed at brewery

5. Beer returned to this brewery after removal
from this brewery

15.

6. Physical inventory disclosed an overage

Physical inventory disclosed a shortage
16. (see Instruction 7)

7.

17.

8.

18. Total removals from inventory
(add rows 11 through 17)

9.

Our total beer to account for is
(add rows 1 through 8)

Item

Recorded beer losses, including theft
(explain in Part 5 – Remarks, on Page 2)

19. On hand end of this report period

10. We adjust from a prior reporting period
(explain in Part 5 – Remarks, on Page 2)
Return Serial Number

Number of barrels

11.

1. On hand beginning of this report period

3.

Removals from beer inventory

20.

We adjust from a prior reporting period
(explain in Part 5 – Remarks, on Page 2)

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
Hops
Wort
(pounds)
(pounds)
Equivalent
(barrels)
specify
(a)
(b)
(c)
(d)
(e)

$

specify
(f)

specify
(g)

specify
(h)

1. Material for beer & cereal
beverage
2. Wort received and used
3. Wort removed
4.
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
TTB F 5130.26 (03/2008)

Title
Page 1 of 2

Date

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 Brewpub Report of Operations. You must file this report if:
• You produce not more than 5,000 barrels of beer per calendar year, and
• You do not bottle or keg your beer for removal from your brewery
If you do not qualify to file this report then you must file the Brewer’s Report of Operations (TTB F 5130.9).
1. Where can I get help for this report? You may call us at 1-513-684-2238 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: April 15, July 15, October 15,
and January 15. If you are going out of business you must file a final report as of the date you discontinue business. Enter the date on your last
report in the Part 5 - Remarks with “Discontinuing business on (date).”
4. What is the reporting period? File this report by calendar quarter. The quarters are:
January through March
April through June
July through September

October through December

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 Brewpub Operations Report, then you must
record an adjustment on this report to correct the error.
Follow these instructions:
• Make these adjustments on lines 10 and 20, as appropriate (additions on line 10, removals on line 20).
• Do not include these adjustments in the totals on lines 9 or 18.
• Explain your adjusted 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. 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.
8. How do I report destruction of beer? A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
This beer should be reported on Line 14. A brewer operating a tavern on brewery premises under 27 CFR 25.25, may destroy taxpaid or
tax-determined beer stored on brewery premises in accordance with the requirements of 27 CFR 25.225. This beer should not be reported
on this report since it has already been included in your taxable removals.
Part 2 - Report Period Tax Payments
9. What information do I record in this part of the report? You must record certain information from each of the 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
10. How do I report materials I use to produce my 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 products
sugar and syrups
wheat and wheat products
flavoring products
Page 2 of 2

• rice and rice products
• sorghum grain and sorghum grain products

TTB F 5130.26 (03/2008)

11. 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).
12. How do I report wort? Report wort quantities in barrels in Column (d): record wort you receive and use on line 2 and wort you remove on line 3.
13. 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.
14. How do I report the quantity and balling of wort or wort concentrate? You must report the quantity and balling of wort or wort concentrate.
Use line 4, or a separate attachment.
Part 4 - Cereal Beverage Summary
15. 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.
An agency 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.

TTB F 5130.26 (03/2008)