Excise Tax Return

Forms and Documents

Document Name	Status
Form TTB F 5000.24 Excise Tax Return Form and Instruction	Modified
1513-0083 Supporting Statement (rev2015-08-31).doc Supporting Statement A	2015-08-31

IC Document Collections

IC ID	Document Title	Status
16098	Excise Tax Return Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0083	ICR Reference No: 201508-1513-001
Status: Historical Active	Previous ICR Reference No: 201206-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC 53 - 1/5
Title: Excise Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/15/2015
	Date Received in OIRA: 08/31/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	170,017	0	177,937
Time Burden (Hours)	127,513	0	133,453
Cost Burden (Dollars)	0	0	0

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Abstract: Under 26 U.S.C. 5061(a) and 5703(b), the Federal alcohol and tobacco excise tax is collected on the basis of a return. Businesses, other than those in Puerto Rico, report their Federal excise tax liability on those products on TTB F 5000.24, Excise Tax Return. TTB uses the information provided on the return form to establish the taxpayer's identity, the amount and type of taxes due, and the amount of payments made.

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Authorizing Statute(s): US Code: 26 USC 5061(a) Name of Law: Internal Revenue Code
   US Code: 26 USC 5703(b) Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 30539	05/28/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 52541	08/31/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Excise Tax Return	TTB F 5000.24	Excise Tax Return

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	170,017	177,937	0	-23,618	15,698	0
Annual Time Burden (Hours)	127,513	133,453	0	-17,714	11,774	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Regulations

Short Statement: TTB is reporting an increase in the number of taxpayers filing TTB F 5000.24 excise tax returns due to an increase in the number of TTB-regulated industry members. This adjustment reports an increase of 11,774 burden hours. However, we are decreasing the total number of responses and the total annual burden hours due to a decrease in the number of semi-monthly alcohol excise tax filers and an increase in the number of quarterly filers. This increase in quarterly filers is the result of T.D. TTB–123 (September 30, 2014, at 79 FR 58674). TTB now requires certain small brewers (those with under $50,000 in excise tax liability) to file excise tax returns and pay excise tax on a quarterly basis, rather than semi-monthly (see 27 CFR 25.164(c)(2)). This regulatory change reduces the regulatory burdens on such brewers, reduces their administrative costs, and creates administrative efficiencies for TTB. The program change reduces the burden by 17,714 hours. There is a decrease of 7,920 responses and 5,940 burden hours for a total of 170,017 responses and 127,513 burden hours requested.

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Annual Cost to Federal Government: $599,309

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/31/2015

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