TTB F 5000.24 Excise Tax Return

OMB No. 1513-0083
1. SERIAL NUMBER

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

EXCISE TAX RETURN

3. AMOUNT OF PAYMENT

(Prepare in duplicate – See instructions below)
2. FORM OF PAYMENT
CHECK
MONEY ORDER

EFT

4. RETURN COVERS (Check one)
PREPAYMENT

$

OTHER (Specify)

NOTE: PLEASE MAKE CHECKS OR MONEY ORDERS

PAYABLE TO THE ALCOHOL AND TOBACCO TAX AND
TRADE BUREAU (SHOW EMPLOYER IDENTIFICATION
NUMBER ON ALL CHECKS OR MONEY ORDERS). IF
YOU SEND A CHECK, SEE PAPER CHECK CONVERSION
NOTICE BELOW.

BEGINNING

PERIOD

ENDING

5. DATE PRODUCTS TO BE REMOVED (For Prepayment Returns Only)
6. EMPLOYER IDENTIFICATION NUMBER

For TTB Use Only

7. PLANT, REGISTRY, OR PERMIT NUMBER

TAX

$

PENALTY
8. NAME AND ADDRESS OF TAXPAYER (Include ZIP Code)

INTEREST
TOTAL

$

EXAMINED BY:
DATE EXAMINED:
CALCULATION OF TAX DUE (Before making entries on lines 18 – 21, complete Schedules A and B)
PRODUCT
(a)

AMOUNT OF TAX
(b)

$

9. DISTILLED SPIRITS
10. WINE
11. BEER
12. CIGARS
13. CIGARETTES
14. CIGARETTE PAPERS AND/OR CIGARETTE TUBES
15. CHEWING TOBACCO AND/OR SNUFF
16. PIPE TOBACCO AND/OR ROLL-YOUR-OWN TOBACCO

$

17. TOTAL TAX LIABILITY (Total of lines 9-16)
18. ADJUSTMENTS INCREASING AMOUNT DUE (From line 29)

$

19. GROSS AMOUNT DUE (Line 17 plus line 18)
20. ADJUSTMENTS DECREASING AMOUNT DUE (From line 34)

$

21. AMOUNT TO BE PAID WITH THIS RETURN (Line 19 minus line 20)

Under penalties of perjury, I declare that I have examined this return (including any accompanying explanations, statements, schedules, and forms) and
to the best of my knowledge and belief it is true, correct, and includes all transactions and tax liabilities required by law or regulations to be reported.
22. DATE
23. SIGNATURE
24. TITLE
SCHEDULE A – ADJUSTMENTS INCREASING AMOUNT DUE
AMOUNT OF ADJUSTMENTS
EXPLANATION OF INDIVIDUAL ERRORS OR TRANSACTIONS
(a)
(b) TAX
(c) INTEREST
(d) PENALTY

$

25.

$

26.
27.
28. SUBTOTALS OF COLUMNS (b), (c), and (d)

$

$

$
$

29. TOTAL ADJUSTMENTS INCREASING AMOUNT DUE (Line 28, Col (b) + (c) + (d)) Enter here and on line 18.

SCHEDULE B – ADJUSTMENTS DECREASING AMOUNT DUE
AMOUNT OF ADJUSTMENTS
EXPLANATION OF INDIVIDUAL ERRORS OR TRANSACTIONS
(a)
(b) TAX
(c) INTEREST
30.

$

$

$

$
$

31.
32.
33. SUBTOTALS OF COLUMNS (b) and (c)

34. TOTAL ADJUSTMENTS DECREASING AMOUNT DUE (Line 33, Col (b) + (c)) Enter here and on line 20.

Notice to Customers Making Payment by Check
If you send us a check, it will be converted into an electronic funds transfer (EFT). This means we will copy your check and use the account information on it to electronically
debit your account for the amount of the check. The debit from your account will usually occur within 24 hours, and will be shown on your regular account statement.
You will not receive your original check back. We will destroy your original check, but we will keep the copy of it. If the EFT cannot be processed for technical reasons, you
authorize us to process the copy in place of your original check. If the EFT cannot be completed because of insufficient funds, we may try to make the transfer up to 2 times.

TTB F 5000.24 (11/2016)

35. ADDITIONAL REMARKS (Reference by item number and use a separate sheet if necessary)

INSTRUCTIONS
1. Prepare TTB F 5000.24, Excise Tax Return, in duplicate. The return must cover
all tax liabilities incurred or discovered during the tax period.
2. Prepare a separate TTB F 5000.24 for each distilled spirits plant, bonded wine
cellar or winery, brewery, tobacco products factory, or cigarette papers and
tubes factory from which you make removals subject to tax.
3. TTB Form 5000.24 must be used as both a prepayment tax return and a deferred
payment tax return. Except as noted below, you must file TTB F 5000.24 for
each tax return period, whether or not you prepaid all tax liabilities incurred
during the period. Exceptions: (a) distilled spirits plant proprietors who are not
exempt from bond requirements under 27 CFR 19.151(d) and who do not have
an approved bond covering the deferred payment of taxes; (b) proprietors of
bonded wine cellars or wineries who have no tax due, per 27 CFR 24.271; (c)
manufacturers of tobacco products who have complied with the provisions of 27
CFR 40.162; and (d) manufacturers of cigarette papers and tubes who have
complied with the provisions of 27 CFR Part 40.
4. Export warehouse proprietors transmitting remittances for unassessed liabilities
(27 CFR 44.67) must prepare TTB F 5000.24. The proprietors must complete
items 2, 3, 6-8, and 22-24. They must also complete appropriate line items under
Calculation of Tax Due and make any necessary explanation in item 35.
5. ITEM 1. Begin with "1" January 1 of each year. Use a separate series of numbers
with the prefix "P" to designate prepayment returns. Begin with "P-1" to
designate the first prepayment return filed on or after January 1 of each year.
6. If this form contains pre-printed information in items 6, 7, or 8, and the information
is incorrect, make the necessary corrections by crossing out any errors and printing the correct information in the same area. If there is no pre-printed
information in these areas, print or type the required information in the spaces
provided.
7. ITEM 6. Enter your employer identification number here and on all checks or
money orders which accompany your return. If you have not been assigned an
employer identification number, you must obtain and file Form SS-4 with your
local Internal Revenue Service office.
8. LINES 9-21. Show on the appropriate line or lines the amount of tax being prepaid or, if the return covers a tax return period, the tax liability incurred during the
period. If the return covers a tax return period, you must include at lines 9-16 all
tax liabilities incurred during the period even if you have already prepaid the tax.
(You will show prepayments in Schedule B as adjustments decreasing the
amount due.)
Brewers must calculate the amount of tax reported at Line 11 using net taxable
removals during the return period. For any return period, net taxable removals
equal the total number of barrels removed for consumption or sale minus the
total number of barrels returned to the brewery from which removed during the
same period.

9. SCHEDULE A. Use Schedule A to report adjustments increasing the amount
due (for example, an error in a previous return period that resulted in an
underpayment of tax). In addition, proprietors of distilled spirits plants must use
Schedule A to report the tax and interest, if any, on unexplained shortages of
bottled distilled spirits, as required by 26 U.S.C. 5008(a) (1) (C), and proprietors
of small winery premises who overestimated their wine credits must compute the
tax and interest as required by 27 CFR 24.279(a).
10. SCHEDULE B. Use Schedule B to report adjustments decreasing the amount
due (for example, an error in a previous return period that resulted in an
overpayment of tax). Prepayments of tax, claims approved for credit of tax, the
number of gallons and the applicable tax credit allowed for being a small winery,
and other authorized adjustments must be reported in Schedule B. You may
carry over to Schedule B of your next tax return the unused portion of any
approved tax credits or adjustments.
11. EXPLANATION OF ADJUSTMENTS. You must fully explain adjustments reported
in Schedules A and B. Identify any prepayments by serial number of the tax return
on which the tax was prepaid. Identify approved claims by claim number. In all
other cases, you must enter, as a minimum, the date of the transaction (the date
of an error, the date a shortage was found, etc.), the identity and quantity of the
product involved in the adjustment, and the reason for the adjustment. If necessary, use the space above or attach a separate sheet to explain adjustments fully.
12. INTEREST. The law provides for the payment of interest on underpayments and
overpayments of tax. Interest, if applicable, will be computed at the rate prescribed
by 26 U.S.C. 6621 and reported as a separate entry in Schedule A or B. To avoid
paying interest on unexplained shortages of bottled distilled spirits, you must report the shortage on the tax return covering the period in which you discovered the
shortage. Interest is not allowed on adjustments involving the prepayment of tax or
approved claims for credit of tax (unless the approved claim specifically authorized
such interest).
Compute the interest on underpayments from the due date of the return in error to
the date of payment. Compute the interest on overpayments from the date of
overpayment to the due date of the return on which the credit is taken.
13. Enter "NONE" in Schedule A or Schedule B if there is no transaction.
14. Payment must accompany this form except when the payment is by electronic
funds transfer (EFT).
15. Mail this return to:
TTB
Excise Tax
P. O. Box 790353
St. Louis, MO 63179-0353

PAPERWORK REDUCTION ACT NOTICE

This request is in accordance with the Paper work Reduction Act of 1995. The purpose of this information is to identify taxpayers, the period covered, and
the amount of tax due for each tax return. The information is used by the Government to ensure that the correct tax payment was made and received. The
information is mandatory by statute (26 U.S.C. 5061, 5703).
The estimated average burden associated with this collection is .75 hour per respondent or recordkeeper depending on individual circumstances.
Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Reports Management
Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington, D.C. 20005.
An agenc y ma y not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, va lid O MB
control number.

35,9$&<$&7
A Privacy Act Statement required by 5 U.S.C. 552a(e)(3) stating our authority for soliciting and collecting the information from your check, and explaining
the purposes and routine uses which will be made of your check information, is available at http://www.ttb.gov/pdf/notice-of-system-records.pdf, or call toll
free at (877)882-3277 to obtain a copy by mail. Furnishing the check information is voluntary, but a decision not to do so may require you to make payment
by some other method.
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We provide this information to comply with Section 3 of the Privacy Act of 1974 (5 U.S.C., 552(a)(e)(3)).
We require this information under the authority of 26 U.S.C. 6302. You must disclose this information so we may identify you as a taxpayer, the period
covered, and the amount of tax due for each return. This information also ensures the correct tax payment was made and received.
We use this information to make determinations for the purposes described in paragraph 2. Also, we may disclose the information to other Federal, State,
foreign, and local law enforcement and regulatory agency personnel to verify information on the form where law does not prohibit such disclosure. We may
disclose the information to the Justice Department if it appears that the furnishing of false information may constitute a violation of Federal law. Finally, we
may disclose the information to members of the public in order to verify information on the form where law does not prohibit such disclosure.
If you fail to supply complete information, there will be a delay in the processing of your return.

TTB F 5000.24 (11/2016)