DSP Records and Reports Guidance

TTB Bootcamp for
Distillers
2020 ADI Virtual Craft Spirits Conference

Records,
Reports, &
Returns
Melissa Keller
TTB Specialist
National Revenue Center

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB
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TTB Disclaimer
Notice:

• This information is being presented to help the public to understand and
comply with the laws and regulations that the Alcohol and Tobacco Tax
and Trade Bureau (TTB) administers.
• It is not intended to establish any new, or change any existing,
definitions, interpretations, standards, or procedures regarding those
laws and regulations.
• In addition, this presentation may be made obsolete by changes in laws
and regulations.
• Please consult the applicable laws and regulations for the most current
requirements.
Alcohol and Tobacco Tax and Trade Bureau

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Using TTB.gov

https://www.ttb.gov/index.shtml
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Using TTB.gov

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Finding Color Coded Reports

To view copies of the color
coded forms click on helpful
hints

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Records, Reports & Returns

Records

Operations
Report

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Excise Tax
Return

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Records
• 27 CFR Part 19 DISTILLED SPIRITS PLANTS
• Some of your internal records include:
– Records start from the receipt of materials
– Gauge record requirements
– Records transferring product from area to area
– Records for each area
– Records are required for everything from production to the
product going out the door
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Records, Reports & Returns

Records

Operations
Report

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

Excise Tax
Return

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Reporting Requirements
• Reporting Requirements for Operation Reports
– Due the 15th of the month
– All required reports must be filed monthly,
– Even if no activity
• Approved Distiller
–must file Production report TTB F 5110.40
• Approved Warehouseman
–must file the Storage Report TTB F 5110.11
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Reporting Requirements
• Approved Bottler, Processor or Rectifier
–must file the Processing Report TTB F 5110.28
• Approved Denaturing Spirits (Industrial)
– must file the Processing (Denaturing) Report TTB F 5110.43

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COVID-19 Postponed Due Dates
• Due to COVID-19 we have postponed operational report due
dates for 90-days where the original due date falls on or after
March 1, 2020, through July 1, 2020
• See TTB Industry Circular 2020–2
• TTB will re-evaluate the terms of this relief if circumstances
warrant
• See TTB Guidance 2020-4 for more information on how to
report alcohol used to make Hand Sanitizer
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COVID-19 Postponed Due Dates
Operational Report Due Dates
Report Period

Monthly

Quarterly

Former Due Date

New Due Date

February

Feb 1 – 29

March 15

June 13

March

March 1 - 31

April 15

July 14

April

April 1 – 30

May 15

August 13

May

May 1 – 31

June 15

September 13

First Quarter

Jan 1 – March 31

April 15

July 14

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Approved Basic Permit

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Distillery Areas
• Each report matches up to a section of your distillery
• Production area: Where the still is located and where the
spirits come into existence
• Storage area: Designated area to store product. Can be for a
short period or for years
• Processing area: Where most of the blending, bottling and
bottle storage occurs

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Monthly Report of Production Operations:
TTB F 5110.40
•
•
•
•

Shows when the product comes off the still
Shows where the product goes after production
How the product is classified
What materials were used to make the product

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Monthly Report of Production Operations:
TTB F 5110.40

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ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Monthly Report of Storage Operations:
TTB F 5110.11
•
•
•
•

Shows product coming from the production area
Shows product received onto the distillery premise
Shows where the product goes to after storing it
Your “on hand” beginning and “on hand” ending will show if
you are storing for longer periods
• There is no time limit for how long something sits in this area
before you have to report it, whether you store something
briefly or for years
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Monthly Report in Storage Operations:
TTB F 5110.11

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Monthly Report of Processing Operations:
TTB F 5110.28
• Shows what was received from production, storage, other
distilleries or customs
• Addition of flavors, blending, bottling
• Removal of bottled product
• Tax determination of bottled product occurs
• Storage of bottled product
• Reclassification of product can occur
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Monthly Report of Processing Operations:
TTB F 5110.28

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Monthly report of Processing Operations:
TTB F 5110.28

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Monthly Report of Processing
(Denaturing) Operations: TTB F 5110.43
• Only filed by Industrial Distilleries that are approved for
Denaturing Operations
• Shows how much Denaturing was completed each month
• Yearly Withdrawal Amount Requirement

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Monthly Report of Processing
(Denaturing) Operations: TTB F 5110.43

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Records, Reports & Returns

Records

Operations
Report

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

Excise Tax
Return

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Excise Tax Return TTB F 5000.24
• Filing Frequency:

– Annually if DSP reasonably expects to be liable for not
more than $1,000 in excise taxes for the calendar year
and was not liable for more than $1,000 the previous
year
– Quarterly if DSP reasonably expects to be liable for more
than $1,000 and not more than $50,000 in excise taxes
for the calendar year and was not liable for more than
$50,000 the previous year
– Semi-monthly if DSP reasonably expects to be liable for
more than $50,000 in excise taxes for the calendar year

• Can fix previous tax returns with an increasing or
decreasing adjustment
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Excise Tax Return & Payment Due Dates
• Normally, tax returns (and payment, if any) are due the 14th
day after the close of the tax period
– If the due date falls on a weekend or legal holiday, the due date is
the immediately preceding business day

• Due to COVID-19 we have postponed return filing and
payment due dates for 90-days where the original due date
falls on or after March 1, 2020, through July 1, 2020
– See TTB Industry Circular 2020–2
27 CFR 25.164
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COVID-19 Postponed Due Dates
Semi-Monthly Filers

Semi-Monthly Returns & Payments
Serial No./Return Period

Former Due Date

New Due Date

4

February 16 - 29

March 13, 2020

June 11, 2020

5

March 1 - 15

March 27, 2020

June 25, 2020

6

March 16 - 31

April 14, 2020

July 13, 2020

7

April 1 - 15

April 29, 2020

July 28, 2020

8

April 16 - 30

May 14, 2020

August 12, 2020

9

May 1 - 15

May 29, 2020

August 27, 2020

10

May 16 - 31

June 12, 2020

September 10, 2020

11

June 1 - 15

June 29, 2020

September 27, 2020

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Semi-Monthly Returns & Payment Due Dates
Serial No./Return Period

As a result of the
COVID-19 postponed
due dates, starting in
mid-July there will be
two semi-monthly
tax return and
payment due dates
very close together

Due Date

4

February 16 - 29

June 11, 2020

5

March 1 - 15

June 25, 2020

6

March 16 – 31

July 13, 2020

12 June 16-30

July 14, 2020

7

July 28, 2020

April 1 - 15

13 July 1-15

July 29, 2020

8

April 16 - 30

August 12, 2020

14

July 16-31

August 14, 2020

9

May 1 - 15

August 27, 2020

15 August 1-15
10

May 16 - 31

August 28, 2020
September 10, 2020

16 August 16-31

September 14, 2020

11

June 1 - 15

September 27, 2020

17 September 1-15

September 29, 2020

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COVID-19 Postponed Due Dates
Quarterly Filers

Quarterly Returns & Payments
Quarter & Return Period

Q1 January 1 – March 31

Former Due Date

New Due Date

April 15, 2020

July 14, 2020

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Excise Tax Return: TTB F 5000.24

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Tax Calculation

Operations
Report

?

Excise Tax
Return

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Craft Beverage Modernization Act (CMBA)
• Due to the Craft Beverage Modernization Act, ensure you are
using the appropriate tax rates for 2018, 2019, and 2020 for
distilled spirits removed or imported product have changed
when determining annual removals
• Single Taxpayer- Control groups must combine their totals
• Must distill or process spirits to qualify for the reduced rates

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Tax Rates
• $2.70 for the 1st 100,000 proof gallons
• $13.34 for over 100,000 up to 22,230,000 proof gallons
• $13.50 for over 22,230,000 proof gallons

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How to determine Tax Liability
• Removals shown on your operation reports multiplied by
appropriate tax rate
• Removals can show on Line 1 of the production report, Line 7
of the storage report, Line 13 and Line 33 of the processing
report depending upon when you remove your product from
distillery premise.
• Line 33- finished bottled product – if you remove 100 proof
gallons, your removals are under 100,000 proof gallons so
you would pay at $2.70 and your liability would be $270.00
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Pay.gov
• You may electronically file tax returns, file operations reports,
and pay taxes through Pay.gov
– Secure
– Convenient and fast
– Free
– Checks entries and totals for accuracy

• For more information on how to register, go to
• https://www.ttb.gov/epayment/epayment.shtml
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Mailing Address for Returns & Payments
• If filing by mail, please be sure to use the correct address
• Late returns or payment are subject to penalties and interest
• DO NOT mail returns or payments to the National Revenue
Center in Cincinnati, Ohio
TTB
Excise Tax
P.O. Box 790353
St. Louis, MO 63179-0353
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Mailing Address for Operations Reports
• If filing operations reports by mail, please be sure to use the
correct address
Director, National Revenue Center
TTB
550 Main St, Suite 8002
Cincinnati, OH 45202-5215

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Online Claims Submission
• TTB has set up an online submission process to facilitate your
ability to file and receive payment for claims
– Submit a Claim Online

• Due to COVID-19, paper claims that are submitted by mail will be
significantly delayed
• Due to COVID-19, TTB is postponing the due date for filing claims
for 90 days
– The postponement applies to due dates falling on or after March 1,
2020, through July 1, 2020
– See TTB Industry Circular 2020–2
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