Combined Alcohol Excise Tax Returns and Operations Reports—Pilot Test

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5130.Pilot-B Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Annual Filing)	Form	New	Repair queued
Form TTB F 5130.Pilot-B Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Quarterly Filing)	Form	New	Repair queued
Form TTB F 5130.Pilot-A Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Semi-monthly Filing)	Form	New	Repair queued
1513-NEW Supporting Statement - Combined Reports Pilot.docx	Supporting Statement A	Uploaded 2023-10-27	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
262744	Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Annual Filing)	Form	New
262743	Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Quarterly Filing)	Form	New
262740	Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Semi-monthly Filing)	Form	New

ICR Details

OMB Control No:	ICR Reference No: 202310-1513-001
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: TREAS/TTB	Agency Tracking No: Pilot Test-Beer1
Title: Combined Alcohol Excise Tax Returns and Operations Reports—Pilot Test
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 10/27/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	60,800	0
Time Burden (Hours)	32,950	0
Cost Burden (Dollars)	0	0

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Abstract: 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.

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Authorizing Statute(s): 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
  

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:
	88 FR 19711	04/03/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 73941	10/27/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Annual Filing)	TTB F 5130.Pilot-B	Pilot Brewer Excise Tax Return and Report of Operations
Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Quarterly Filing)	TTB F 5130.Pilot-B	Pilot Brewers Excise Tax Return and Report of Operations
Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Semi-monthly Filing)	TTB F 5130.Pilot-A, TTB F 5130.Pilot-B	Pilot Brewer Excise Tax Return for First Semi-Monthly Period(s) ,   Pilot Brewer Excise Tax Return and Report of Operations

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	60,800	0	0	60,800	0	0
Annual Time Burden (Hours)	32,950	0	0	32,950	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: 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.

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Annual Cost to Federal Government: $2,310,217

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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? No

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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: 10/27/2023

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