Form TTB F 5110.78 TTB F 5110.78 Distilled Spirits Plant Operations Report : Industrial A

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

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

Distilled Spirits Plant Operations Report -

INDUSTRIAL ALCOHOL

1.

EIN

2.

Registry Number

Refer to 27 CFR 19.632

3.

Period Covered (Year & Month or Year & Quarter)

Year

4.

Month

Quarterly:

Version

5.

Name and Premises Address

Original

January to March

July to September

Amended

April to June

October to December

Final

PART I - BEGINNING AND ENDING BALANCES
(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 AND REDISTILLATION ACTIVITY FOR THE REPORTING PERIOD
(Report in Proof Gallons)
Produced
(a)

ITEM
8.

Alcohol for Fuel Use

9.

Alcohol and Neutral Spirits

Redistilled
(b)

REMARKS
(c)

10.
11. TOTAL
PART III - SUMMARY OF ALCOHOL AND SPIRITS RECEIVED THIS PERIOD
(Report in Proof Gallons)
Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

12. TOTAL ALCOHOL AND SPIRITS RECEIVED
13. TOTAL ALCOHOL FOR FUEL USE RECEIVED (Sum of undenatured spirits on Lines 69 through 73)
PART IV - SUMMARY OF ALCOHOL AND SPIRITS REMOVED THIS PERIOD
(Report in Proof Gallons)
Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

14. TOTAL TAX DETERMINED/TAXPAID SPIRITS REMOVED
15. TOTAL ALCOHOL FOR FUEL USE REMOVED
16. TOTAL SPIRITS REMOVED WITHOUT PAYMENT OF TAX/TAX FREE

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.
17. Printed Name

TTB F 5110.78 (07/2011)

18. Signature

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

19. Date

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PART V - ALCOHOL AND SPIRITS RECEIVED
(Report in Proof Gallons)
Bulk
(a)

ITEM

Bottled
(b)

Packaged
(c)

Bottled
(b)

Packaged
(c)

Pounds
(a)

Wine Gallons
(b)

20. Received from my Beverage Operations
21. Transfers in Bond from Other Plants
22. Imported (Other than Rum from Customs Custody)
23.
Rum

Puerto Rico

24.
25.

Virgin Islands
Other Imported (Specify)

26. Taxpaid Spirits Returned to Bond (Returned after removed taxpaid)
27. Non-Taxpaid Spirits Returned to Bond (Exports returned after shipped)
28. Gains
29.
PART VI - ALCOHOL AND SPIRITS WITHDRAWN AND USED
(Report in Proof Gallons)
Bulk
(a)

ITEM

31.
32.
33.

Rum
Withdrawn
Tax Determined/
Taxpaid

30. Withdrawn Tax Determined/Tax Paid
Puerto Rico
Virgin Islands
Other Imported (Specify)

34. Removed to my Beverage Operations
35. Transfers in Bond
36. Exported
37. Withdrawals to Tax Free Alcohol Users
38. Used for Denaturation
39. Samples Withdrawn for Testing
40. Inventory Shortages (Taxable)
41. Losses
42. Destroyed in Bond
43.
PART VII - MATERIALS USED
(Report in designated units)
Materials
Grain and Grain Products
44. Corn
45. Rye
46. Wheat & Sorghum
47. Barley
48.
Fruits and Fruits Products
49. Grape
50. Apple
51.
Cane and Cane Products
52. Molasses
53.
Other Materials
54. Ethylene Gas
55.
TTB F 5110.78 (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
(Report in Proof Gallons)

PART IX - ALCOHOL FOR FUEL USE OPERATIONS
(Report in Proof Gallons)

Spirits

ITEM

Undenatured
Spirits

ITEM

56. Total On Hand Beginning of Period

67. Total On Hand Beginning of Period

57. Articles/Spirits/ Received From Other Plants
Denatured
Received by Return to Bond
58. Spirits

68.

Produced

69.

Received From Other Distilled Spirits Plants

70.

Received From Alcohol Fuel Plants

60.

71.

Received by Return to Bond

61. Total Increases (Sum 57 thru 60)

72.

Gains

59.

Gains

62.

Used for Redistillation

73.

63.

Losses

74. Total Increases (Sum 68 thru 73)

64.

75.

Removed as Transfer in Bond to DSPs

65. Total Decreases (Sum 62 thru 64)

76.

Removed as Transfer in Bond to AFPs

66. Total On Hand End of Period (Sum 56 + 61 - 65)

77.

Removed for Export

78.

Samples Removed for Testing

79.

Losses

80.
81. Total Decreases (Sum 75 thru 80)
82. Total On Hand End of Period (Sum 67 + 74 - 81)
PART X - DENATURED ALCOHOL OPERATIONS
(Report in Wine (US) Gallons)

ITEM

Completely Denatured Alcohol for Fuel Use

Completely Denatured
Alcohol

Specially Denatured Spirits

(a)

(b)

(c)

83. Total On Hand Beginning of Period
84.

Denatured Alcohol Produced

85.

Received in Bond From Other Plants

86.

Received By return to Bond

87.

Imported

88.

Gains

89.
90. Total Increases (Sum 84 thru 89)
91.

Withdrawn To Users and Dealers

92.

Used to Manufacture Articles

93.

Exported

94.

Transferred in Bond to Other Plants

95.

Withdrawn for Fuel Use (AFP premises)

96.

Losses

97.
98. Total Decreases (Sum 91 thru 97)
99. Total On Hand End of Period (Sum 83 + 90 - 98)
100. REMARKS

TTB F 5110.78 (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 5110.78
DISTILLED SPIRITS PLANT OPERATIONS REPORT

INDUSTRIAL ALCOHOL

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 industrial purposes. Activities involving beverage distilled spirits are reported on TTB F 5110.77. 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.
5. Line 4: Select 'Original' or 'Amended' for each report submitted. When discontinuing business, also select 'Final'.
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.
7. You are required to file this report even if there was no activity for the period. Complete at minimum, Lines 1-19. Lines 8-10 may remain blank if
you produced and redistilled 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 IV - SUMMARY OF ALCOHOL AND SPIRITS REMOVED
THIS PERIOD
Line 14: Total Tax Determined/Taxpaid Spirits Removed
Line 14(a) equals the sum of Lines 30(a) through 33(a)

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 at the beginning of the period. These quantities must match
the quantities in Item 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 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
Report all spirits produced or resulting from redistillation during the
period (not used for redistillation).
Before entering information in the blank Line 10, contact your TTB Tax
Specialist at 1-877-882-3277.
PART III - SUMMARY OF ALCOHOL AND SPIRITS RECEIVED THIS
PERIOD
This part summarizes what was received into your DSP during the
period. Note: The quantity of alcohol on Line 13 is included in the
quantities reported on Line 12.
Line 12: Total Alcohol and Spirits Received
Line 12(a) Bulk
Equals the sum of Lines 20(a) through 29(a)
Line 12(b) Bulk
Equals the sum of Lines 21(b) plus Lines 26(b) through 29(b)
Line 12(c) Packaged
Equals the sum of Lines 20(c) through 22(c) plus Lines 26(c)
through 29(c)
Line 13: Total Alcohol for Fuel Use Received
Equals the total undenatured spirits from Lines 69 through 73.

TTB F 5110.78 (07/2011)

Line 14(b) equals Line 30(b)
Line 14(c) equals the sum of Lines 30(c) through 33(c)
Line 15(a): Total Alcohol for Fuel Use Removed (Bulk)
Equals Line 81.
Line 16: Total Non-Taxpaid Spirits Removed
Line 16(a) equals the sum of Lines 34(a) through 39(a) plus 41(a)
through 43(a)
Line 16(b) equals the sum of Lines 35(b) through 37(b) plus 39(b)
plus 41(b) through 43(b)
Line 16(c) equals the sum of Lines 35(c) through 37(c) plus 39(c)
plus 41(c) through 43(c)
Lines 17, 18 and 19 - The report must be signed and dated by
someone with signing authority on file with TTB.
PART V - ALCOHOL AND SPIRITS RECEIVED
Line 20: Received from my Beverage Operations
An industrial plant may receive spirits from the beverage operations at
the same plant for redistillation, denaturation or other lawful withdrawal
for industrial use.
Beverage spirits transferred to an industrial plant may only be
withdrawn for beverage purposes if the Operating Permit authorizes
the warehousing of spirits (without bottling) for nonindustrial use.
Line 21: Transfers in Bond from Other Plants
An industrial plant holding an Operating Permit may receive spirits by
transfer in bond from another industrial plant.
Spirits may also be received by transfer in bond from a plant permitted
under the FAA Act Basic Permit, however, such spirits may only be
removed for beverage purposes from an industrial plant where the
Operating Permit allows for the warehousing of spirits (without bottling)
for nonindustrial use.
Report transfers of spirits in bond from other distilled spirits plants or
alcohol fuel plants, including plants owned or operated by the same
company in 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

Page 4 of 5

INSTRUCTIONS FOR TTB F 5110.78
DISTILLED SPIRITS PLANT OPERATIONS REPORT

INDUSTRIAL ALCOHOL (Continued)

Lines 23 and 24: 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 25: Other Imported Rum
Report all rum received, by importation or transfer in bond, with
countries of origin other than Puerto Rico or the Virgin Islands.
Specify the country(ies) of origin.
Lines 26 and 27: Spirits Returned to Bond
Returns as provided by 27 CFR Part 19, Subpart Q.
Line 28: 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 WITHDRAWN AND USED
Lines 30: Withdrawn Tax Determined/Taxpaid
Report the total amount of domestic alcohol and spirits removed tax
determined/taxpaid.
Lines 31 and 32: 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 33: Withdrawn Tax Determined/Taxpaid (Other Imported)
Report all rum with origins other than Puerto Rico and the Virgin
Islands, withdrawn tax determined or taxpaid.
Specify the country(ies) of origin.
Note: Lines 30, 31, 32 and 33 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.

Line 36: 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.
Line 37: Withdrawals to Tax Free Alcohol Users
Report all tax free withdrawals under 27 CFR 19.424.
Line 39: Samples Withdrawn for Testing
Report all withdrawals under 26 U.S.C. 5214(a)(10), 5373 (b)(4) or
5312.
Line 40: 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, denatured spirits and articles
received and used for redistillation. Do not include denatured spirits
returned for restoration and/or denaturation under 19.454 since those
are reported in Part X. Imported spirits received for redistillation must
be 185 degrees or more proof. The beginning inventory figure at line 56
must agree with the ending inventory figure from the previous period.
Line 61 equals the sum of Lines 57 through 60
Line 65 equals the sum of Lines 62 through 64
Line 66 equals Line 56 + 61 - 65
PART IX - ALCOHOL FOR FUEL USE OPERATIONS
Report in this section the proof gallons of spirits that are not yet
denatured but are intended for fuel use.
Line 74 equals the sum of Lines 68 through 73
Line 81 equals the sum of Lines 75 through 80
Line 82 equals Line 67 + 74 - 81

Line 34: Removed to my Beverage 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 35: 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.

PART X - DENATURED ALCOHOL OPERATIONS
Report all specially denatured spirits and completely denatured spirits
produced, received, or withdrawn during the reporting period.
Denatured spirits returned for restoration or re-denaturation are
reported at Line 84. The beginning inventory figure at Line 83 must
agree with the ending inventory figure from the previous period.
Line 90 equals the sum of Lines 84 through 89
Line 98 equals the sum of Lines 91 through 97
Line 99 equals Line 83 + 90 - 98
Line 100: 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 5110.78 (07/2011)

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

Page 5 of 5