Combined Alcohol Excise Tax
Returns and Operations Reports—Pilot Test
New
collection (Request for a new OMB Control Number)
No
Regular
10/27/2023
Requested
Previously Approved
36 Months From Approved
60,800
0
32,950
0
0
0
Under the Internal Revenue Code (IRC)
at 26 U.S.C. 5061, the Federal excise tax on distilled spirits,
wine, and beer is collected on the basis of a return which
taxpayers file on a semi-monthly, quarterly, or annual basis,
depending on the amount of their annual tax liability (see 26
U.S.C. 5061(d)(4)). In addition, under the IRC at 26 U.S.C. 5207,
5367, and 5415, taxpayers for distilled spirits, wine, and beer,
respectively, must furnish reports of operations and transactions
as the Secretary of the Treasury prescribes by regulation.
Currently, under those IRC authorities, the Alcohol and Tobacco Tax
and Trade Bureau (TTB) regulations in 27 CFR chapter I require
alcohol excise taxpayers to report their excise tax liability using
form TTB F 5000.24, Excise Tax Return, approved under OMB No.
1513–0083. In addition, alcohol excise taxpayers must file
operations reports accounting for their production, removals,
losses, and certain other matters that effect their excise tax
liability. Distilled spirits plant proprietors file up to four
separate operations reports on a monthly basis on TTB F 5110.11,
TTB F 5110.28, TTB F 5110.40, and TTB F 5110.43, approved under OMB
Nos. 1513–0039, 1513–0041, 1513–0047, and 1513–0049, concerning,
respectively, storage, processing, production, and denaturing
operations. Wine premises proprietors file monthly operations
reports on TTB F 5120.17, approved under OMB No. 1513–0053.
Brewers, depending on their annual tax liability, file operations
reports either on a monthly basis using TTB F 5130.9 or on a
quarterly basis using TTB F 5130.9 or TTB F 5130.26, both of which
are approved under OMB No. 1513–0007. As part of TTB’s efforts to
lower respondent burden, the Bureau is developing a combined tax
return and simplified operations report and intends to pilot its
use with alcohol excise taxpayers. Under this pilot, alcohol excise
taxpayers will submit a letterhead application to join the pilot
program as an alternative method to their filing the current tax
return and operations reports under existing regulatory
requirements. Once approved, taxpayers participating in the pilot
program will file their combined alcohol excise return and
simplified operations report under the due dates currently
applicable to their excise tax returns. The collected information
will allow TTB to identify the excise taxpayer, the amount of taxes
due, and the amount of payment made. Additionally, the collected
information will allow TTB to identify the amount of distilled
spirits, wine, or beer the taxpayer produced, removed, transferred,
and disposed of during the reporting period, which effects the
amount of alcohol excise tax due, while reducing the overall burden
of filing separate tax returns and operations reports. TTB is
beginning this pilot test program with the information collection
and instruments related to the combined beer excise tax and
operations report; it will issue information collections and
instruments related to the wine and distilled spirits excise tax
and operations reports at later dates.
US Code:
26
USC 5061 Name of Law: Internal Revenue Code
US Code: 26
USC 5207 Name of Law: Internal Revenue Code
US Code: 26
USC 5367 Name of Law: Internal Revenue Code
US Code: 26
USC 5415 Name of Law: Internal Revenue Code
US Code: 26
USC 5555 Name of Law: Internal Revenue Code
This is a new information
collection request. This pilot test of a combined beer excise tax
and simplified brewery operations report is intended to test the
related collection instruments and ultimately reduce the respondent
burden associated with filing separate excise tax returns and
operations reports under the current regulations.
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:
(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;
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.
Form TTB F 5130.Pilot-B Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Annual Filing)
1513-NEW Supporting Statement - Combined Reports Pilot.docx
Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Annual Filing)