Form TTB F 5110.77 TTB F 5110.77 Distilled Spirits Plant Operations Report : Beverage (No

OMB No. XXXX-XXXX (XX/XX/XXXX)
DEPARTMENT OF THE TREASURY

1.

EIN

Distilled Spirits Plant Operations Report BEVERAGE (Nonindustrial) ALCOHOL

2.

Registry Number

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

Refer to 27 CFR 19.632

3.

Period Covered (Year & Month or Year & Quarter)

Year

4.

Month

Quarterly:

Version

Name and Premises Address

5.

Original

January to March

July to September

Amended

April to June

October to December

Final

PART I - BEGINNING AND ENDING BALANCES (Includes alcohol in wine, alcohol in flavors & spirits)
(Report in Proof Gallons)

Bulk
(a)

ITEM
6.

On Hand Start of Report Period

7.

On Hand End of Report Period

Bottled
(b)

Packaged
(c)

Total
(d)

PART II - SUMMARY OF ALL PRODUCTION OR REDISTILLATION ACTIVITY FOR THE REPORTING PERIOD
(Report in Proof Gallons)

ITEM

Produced

ITEM

Produced
Other Products

Note: A distilled spirits plant located in the United States may NOT
produce Canadian, Scotch, Irish or other whiskies derived from countries
other than the U.S., Puerto Rican or Virgin Islands rum , or Tequila.

12. Brandy
13. Gin
14. Vodka

Whisky
8.

15. Alcohol & Neutral Spirits (at or above 190 proof)

Domestic

16. Alcohol & Neutral Spirits (under 190 proof)

9.

17.

Rum

18.

10. Domestic
11.

19. TOTAL PRODUCED (Lines 8 thru 18)

Total Redistilled: On Line 20, provide the total proof gallons resulting
from redistillation, NOT the total proof gallons used for redistillation.

20. TOTAL REDISTILLED

Total Produced and Redistilled: Line 21 equals Line 19 + Line 20.

21. TOTAL PRODUCED AND REDISTILLED

PART III - SUMMARY OF ALCOHOL AND SPIRITS RECEIVED THIS PERIOD (Includes bulk wine & spirits)
(Report in Proof Gallons)

Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

Bottled
(b)

Packaged
(c)

22. TOTAL WINE AND FLAVORS RECEIVED
23. TOTAL ALCOHOL AND SPIRITS RECEIVED
PART IV - SUMMARY OF SPIRITS REMOVED THIS PERIOD
(Report in Proof Gallons)

Bulk
(a)

ITEM
24. TOTAL TAX DETERMINED/TAXPAID SPIRITS REMOVED
25. TOTAL SPIRITS REMOVED WITHOUT PAYMENT OF TAX

UNDER PENALTIES OF PERJURY, I DECLARE that I have examined this report in its entirety, and to the best of my knowledge and
belief, it is true, correct and complete and is supported by true, correct, and complete commercial records which are available for
examination by TTB officers.
26. Printed Name

TTB F 5110.77 (07/2011)

27. Signature

TTB F 5110.11, TTB F 5110.28, TTB F 5110.40 and TTB F 5110.43 are now obsolete

28. Date

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PART V - ALCOHOL AND SPIRITS RECEIVED (Includes alcohol in wine, alcohol in flavors & spirits)
(Report in Proof Gallons)
Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

29. Received from my Industrial Operations
30. Transfers in Bond
31. Imported (from Customs Custody)
32.

34.

Rum

33.

Puerto Rico
Virgin Islands
Other Imported (Specify)

35. Taxpaid Spirits Returned to Bond (Returned after removed taxpaid)
36. Non-Taxpaid Spirits Returned to Bond (Returned after shipped for export)
37. Gains
38.
PART VI - ALCOHOL AND SPIRITS REMOVED (Includes alcohol in wine, alcohol in flavors & spirits)
(Report in Proof Gallons)

Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

Pounds
(a)

Gallons
(b)

39. Withdrawn Tax Determined/Taxpaid (Domestic Spirits)
Rum
Withdrawn
41. Tax Determined/
42.
Taxpaid
40.

Puerto Rico
Virgin Islands
Other Imported (Specify)

43. Removed to my Industrial Operations
44. Transfers in Bond
45. Exported Without Payment of Tax
46. Withdrawn Without Payment of Tax for Addition to Wine
47. Withdrawn for Research, Development or Testing
48. Inventory Shortages (Taxable)
49. Losses
50. Destroyed in Bond
51.
PART VII - MATERIALS USED IN PRODUCTION OF SPIRITS
(Report in the designated units)
ITEM
Grain and Grain Products
52. Corn
53. Rye
54. Wheat & Sorghum
55. Barley
56.
Fruits and Fruits Products
57. Grape
58. Apple
59.
Cane and Cane Products
60. Molasses
61.
Other Materials
62.
63.
TTB F 5110.77 (07/2011)

TTB F 5110.11, TTB F 5110.28, TTB F 5110.40 and TTB F 5110.43 are now obsolete

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PART VIII - Redistillation Operations

Proof Gallons

99. REMARKS

64. Beginning Inventory
65.

Spirits

66.

From Other Plants

67.

By Return to Bond

68.

Gains

69.
70. Total Increases (Sum 65 thru 69)
71.

Used for Redistillation

72.

Losses

73.
74. Total Decreases (Sum 71 thru 73)
75. Ending Inventory (Sum 64 + 70 - 74)

PART IX - Wines
76.

Wine Gallons

Beginning Inventory

77.

Received from Wineries

78.

Received from Other Plants

79.

Gains

80.
81.

Total Increases (Sum 77 thru 80)

82.

Under 14%
Used in
83. Spirits 14% to 21%
Products
84.
21% to 24%
85.

Losses

86.
87. Total Decreases (Sum 82 thru 86)
88. Ending Inventory (Sum 76 + 81 - 87)

PART X - Flavors

Proof Gallons

89. Beginning Inventory
90.

Received

91.

Gains

92.
93. Total Increases (Sum 90 thru 92)
94.

Used in Spirits Products

95.

Losses

96.
97. Total Decreases (Sum 94 thru 96)
98. Ending Inventory (Sum 89 + 93 - 97)

TTB F 5110.77 (07/2011)

TTB F 5110.11, TTB F 5110.28, TTB F 5110.40 and TTB F 5110.43 are now obsolete

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INSTRUCTIONS FOR TTB F 5110.77
DISTILLED SPIRITS OPERATIONS REPORT -

BEVERAGE (Nonindustrial) ALCOHOL (Continued)

General Instructions
1. This report is to be prepared and submitted by distilled spirits plant
proprietors producing, receiving, processing, bottling or packaging
distilled spirits for beverage (nonindustrial) purposes. Activities
involving industrial use distilled spirits are reported on TTB F
5110.78. Complete this form in duplicate and submit one copy by
mail to Director, National Revenue Center, Alcohol and Tobacco Tax
and Trade Bureau, 550 Main Street, Suite 8002, Cincinnati, Ohio
45202-5215, or complete and file this report electronically at www.
pay.gov.
2. This form replaces TTB F 5110.40, TTB F 5110.11, TTB F 5110.28
and TTB F 5110.43.
3. This form must be filed monthly unless you qualify to file quarterly
excise tax returns under 27 CFR 19.235. In such instances, you
must file the operations report quarterly.
4. This form is due by the 15th day of the month following the period for
which it is submitted. For example, a monthly report for March 2011
is due by April 15, 2011. Likewise, a quarterly report for January March 2011 is due by April 15, 2011.

PART III - SUMMARY OF ALCOHOL AND SPIRITS RECEIVED THIS
PERIOD
This part summarizes what was received into your DSP during the
period.
Line 22(a): TOTAL WINE AND FLAVORS RECEIVED (Bulk)
Equals the sum of Lines 77, 78, 79 and 80 (converted to proof gallons)
plus Lines 90, 91 and 92.
Line 23: TOTAL ALCOHOL AND SPIRITS RECEIVED
Line 23(a) Bulk
Equals the sum of Lines 29(a) through 38(a)
Line 23(b) Bottled
Equals the sum of Lines 35(b) through 38(b)
Line 23(c) Packaged
Equals the sum of Line 30(c) plus Lines 35(c) through 38(c)
PART IV - SUMMARY OF SPIRITS REMOVED THIS PERIOD
Line 24: TOTAL TAX DETERMINED/TAXPAID SPIRITS REMOVED

5. Line 4: Select 'Original' or 'Amended' for each report submitted.
When discontinuing business, also select 'Final'.

Line 24(a) Bulk
Equals the sum of Line 39(a) plus Lines 40(a) through 42(a)

6. Although you are still required to keep internal plant records for the
respective storage, processing and production accounts, this form
does not require you to report the detailed activity in those accounts
or show the movement of spirits between the accounts. You will
report the proof gallons of spirits in inventory at your plant as either
produced, received or removed during the period.

Line 24(b) Bottled
Equals the sum of Line 39(b) plus Lines 40(b) through 42(b)

7. You are required to file this report even if there was no activity for the
period. Complete at minimum, Lines 1-28. Lines 8-18 may remain
blank if you produced no alcohol, but enter zeros elsewhere, where
applicable.

Specific Instructions for each Section
Page 1 of this report is a summary of the activity which occurred at your
plant during the reporting period.
PART I - BEGINNING AND ENDING BALANCES
Line 6: On Hand Start of Report Period
The total amount on hand in your production, processing and storage
accounts, including alcohol in wine and flavors, at the beginning of the
period. These quantities must match the quantities at Line 7 for the
previous period.
Line 7: On Hand End of Report Period
The total amount on hand in your production, processing and storage
accounts, including alcohol in wine and flavors, on the last day of the
reporting period. These quantities must match the quantities at Line 6
for the following period.
Note: Your ending balance may include adjustments not shown on this
report. (Therefore, Line 7 MIGHT NOT equal Line 6 plus Parts II & III
minus Part IV.)
PART II - SUMMARY OF SPIRITS PRODUCED OR REDISTILLED
Lines 8 thru 16, 17, 18: TOTAL PRODUCED
Report all spirits produced during the period by kind as prescribed by 27
CFR Part 5.
Line 20: TOTAL REDISTILLED
Report all spirits resulting from redistillation during the period (not used
for redistillation).
Before entering information in the blank Lines 9, 11, 17 or 18, contact
your TTB Tax Specialist at 1-877-882-3277.
TTB F 5110.77 (07/2011)

Line 24(c) Packaged
Equals the sum of Line 39(c) plus Lines 40(c) through 42(c)
Line 25: TOTAL SPIRITS REMOVED WITHOUT PAYMENT OF TAX
Line 25(a) Bulk
Equals the sum of Lines 43(a) through 47(a) plus Lines 49(a)
through 51(a)
Line 25(b) Bottled
Equals the sum of Lines 45(b) + 47(b) plus Lines 49(b) through 51
(b)
Line 25(c) Packaged
Equals the sum of Lines 44(c) + 45(c) + 47(c) plus Lines 49(c)
through 51(c)
Lines 26, 27 and 28: Printed Name, Signature, Date
Make sure that someone with signing authority on file with TTB prints
their name on Line 26, sign on Line 27 and enter the date they
completed the report on Line 28.
PART V - ALCOHOL AND SPIRITS RECEIVED
Line 29: Received from my Industrial Operations
A beverage plant may receive spirits from the industrial operations at
the same plant provided the spirits have not been denatured or
withdrawn under the Operating Permit for industrial use.
An industrial plant that is qualified to warehouse beverage spirits under
an Operating Permit may at any time transfer those spirits to its
beverage operations.
Line 30: Transfers in Bond
A beverage plant may receive spirits by transfer in bond from another
FAA Act Basic Permit holder, or from a plant qualified under an
Operating Permit that authorizes the warehousing of beverage spirits
(without bottling).
A beverage plant may not receive spirits from an industrial plant whose
permitted operations are solely industrial.
Report transfers of bulk spirits in bond from other beverage distilled
spirits plants, including those owned or operated by the same
company at other locations. Such transfers must be covered by an
approved TTB Form 5100.16, Transfer in Bond.

TTB F 5110.11, TTB F 5110.28, TTB F 5110.40 and TTB F 5110.43 are now obsolete

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INSTRUCTIONS FOR TTB F 5110.77
DISTILLED SPIRITS OPERATIONS REPORT -

BEVERAGE (Nonindustrial) ALCOHOL (Continued)

Lines 32 and 33: Rum Received (Puerto Rico and Virgin Islands)
Report rum received, by importation or transfer in bond, of Puerto Rico
or Virgin Islands origin. Only report articles having at least 92% of the
alcohol content derived from rum.
Line 34: Other Imported Rum
Report all rum received, by importation or transfer in bond, from
countries other than Puerto Rico or the Virgin Islands. Specify the
country(ies) of origin.
Lines 35 and 36: Spirits Returned to Bond
Returns as provided by 27 CFR Part 19, Subpart Q.
Line 37: Gains
Gains must be reported even if no physical inventory was conducted
during the reporting period. If a physical inventory is conducted,
include any inventory overage at this line. Gains shall not be offset by
losses.
PART VI - ALCOHOL AND SPIRITS REMOVED
Line 39: Withdrawn Tax Determined/Taxpaid
Report the total amount of domestic spirits removed tax determined/
taxpaid.
Lines 40 and 41: Withdrawn Tax Determined/Taxpaid (Puerto
Rico and Virgin Islands)
Report all rum of Puerto Rico and Virgin Islands origin, withdrawn tax
determined or taxpaid. Only report articles having at least 92% of the
alcohol content derived from rum.
Line 42: Withdrawn Tax Determined/Taxpaid (Other Imported)
Report all rum from countries of origins other than Puerto Rico or the
Virgin Islands, withdrawn tax determined or taxpaid. Specify the
country(ies) of origin.

Line 47: Withdrawn for Research, Development or Testing
Report all withdrawals under 26 U.S.C. 5214(a)(10), 5373 (b)(4) or
5312.
Line 48: Inventory Shortages (Taxable)
Inventory shortages should not be netted against an inventory overage
for the same period unless it can be established that the two are
directly linked.
Inventory shortages that cannot be explained must be taxpaid.
PART VIII - REDISTILLATION OPERATIONS
Report the proof gallons of spirits received and used for redistillation.
Imported spirits or spirits from Puerto Rico and the Virgin Islands
received for redistillation must be 185 degrees or more proof. The
beginning inventory figure at line 64 must agree with the ending
inventory figure from the previous period.
Line 70: Total Increases
Equals the sum of Lines 65 + 66 + 67 + 68 + 69
Line 74: Total Decreases
Equals the sum of Lines 71 + 72 + 73
PART IX - WINES
Report the wine gallons of wine received and used in spirits products.
The beginning inventory figure at line 76 must agree with the ending
inventory figure from the previous period.
Line 81: Total Increases
Equals the sum of Lines 77 + 78 + 79 + 80
Line 87: Total Decreases
Equals the sum of Lines 82 + 83 + 84 + 85 + 86

Note: Lines 39, 40, 41 and 42: Withdrawn Tax Determined/
Taxpaid
The amounts shown on these lines, multiplied by the applicable tax
rate(s), are the basis for the tax liability shown on your excise tax
return, TTB F 5000.24.

PART X - FLAVORS

Line 44: Transfers in Bond
Report transfers of bulk spirits in bond to other distilled spirits plants.
Such transfers must be covered by an approved TTB Form 5100.16,
Transfer in Bond.

Line 93: Total Increases
Equals the sum of Lines 90 + 91 + 92

Line 45: Exported Without Payment of Tax
Report all spirits that are withdrawn without payment of tax for
exportation using TTB Form 5100.11, Withdrawal of Spirits, Specially
Denatured Spirits, or Wines for Exportation.
This includes direct exports, transfers to foreign trade zones, transfers
to Customs Bonded Warehouse (CBW) or Customs Manufacturing
Bonded Warehouse (CMBW), and spirits used as supplies on vessels
or aircrafts.

Report the proof gallons of alcoholic flavors received and used in
spirits products. The beginning inventory figure at line 89 must agree
with the ending inventory figure from the previous period.

Line 97: Total Decreases
Equals the sum of Lines 94 + 95 + 96
Line 99: Remarks
Provide additional information to explain entries on any blank line
throughout the report, and other details as necessary.

PAPERWORK REDUCTION ACT
This information collection request is in accordance with the Paperwork Reduction Act of 1995.
The purpose of this information collection is to monitor the operations of industries regulated by TTB. The information is required to verify unusual
activities, errors, and omissions on taxable commodities. The information collection is mandatory by statute (26 U.S.C. 5207). The estimated
average burden associated with this collection of information is 2 hours per respondent or recordkeeper, depending on individual circumstances.
Comments concerning the accuracy of this burden should be addressed to the Reports Management Officer, Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade Bureau, Washington, D.C. 20220.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, valid
OMB control number.
TTB F 5110.77 (07/2011)

TTB F 5110.11, TTB F 5110.28, TTB F 5110.40 and TTB F 5110.43 are now obsolete

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