Pilot Test-Brewer Combined Excise Tax Return and Report of Operations (Semi-monthly Filing)

Instructions for the Pilot Brewer
Excise Tax Return for First Semi-Monthly Period(s)
(Semi-Monthly Filers Only)
(TTB F 5130.Pilot-A)
For Pilot Participants:
•

This pilot form, TTB F 5130.Pilot-A, is for use by semimonthly filers invited and approved to participate, as outlined
in the agreement letter you received. You will submit this form for the first tax return period(s) each month.

•

You must file this form on or before the due date for excise tax returns for the filing period. See General Instruction
(when to submit this form), below.

•

Pilot participants must electronically submit this pilot form and pay tax to TTB.
To file this pilot form:


Go to the Online Tax Simplification Pilot Form Submission website.



Enter requested information into data fields.



Click “Choose Files” to select and attach your completed signed TTB F 5130.Pilot-A.



Submit the form.

To pay the tax due:
Include your EIN, Registry Number, and tax period with payment to ensure your payment is applied to the proper
account. For check or money orders, provide this information in the memo area.




Electronic Payments:
•

Pay.gov: You must submit your electronic payment by 8:55 PM Eastern Time the business day prior
to the excise tax due date to avoid penalties and interest.

•

EFT/ACH through your financial institution: TTB must receive your electronic payment on or before
the excise tax due date. Contact your financial institution to ensure the payment will be received by
TTB on or before the excise tax due date. Each financial institution may have different processing
times. Click here for more information on properly formatting your EFT or ACH payment through your
financial institution.

•

Use the Bill Pay feature offered by your bank. Click here to obtain the ABA Routing Number and
Account Number to send your payment to TTB. (Include the Check Digit after the Receiving ABA to
complete the 9-digit ABA needed.)

Mailed Payments:
•

Your mailed payment must be postmarked on or before the excise tax due date to avoid penalties
and interest.

•

If you are unable to send an electronic payment, mail a check or money order to: Alcohol and
Tobacco Tax and Trade Bureau, 550 Main Street, Suite 8970, Cincinnati, Ohio 45202.

For questions or more information, contact the Office of Permitting and Taxation via our toll-free number 877-882-3277
or use our contact form at https://www.ttb.gov/contact-nrc. Reference the ‘Beer Tax Simplification Pilot.’

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GENERAL INSTRUCTIONS
When to submit this form:
This form is for semi-monthly filers only and generally must be filed within 14 days after the last day of the
filing period. If the due date falls on a Saturday, Sunday, or legal holiday, the return and payment are due on
the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Late tax returns and
payments are subject to penalties and interest.
NOTE: If you are going out of business (including selling/transferring the business to another
proprietor) and this is your last return, you may not use this form. You must submit a final return and
operational report for your brewery on TTB F 5130.Pilot-B, Pilot Brewer Excise Tax Return and Report
of Operations.
Brewers who pay tax on a deferred basis and who reasonably expect to be liable for more than $50,000 in
taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the current calendar year, or who were
liable for more than $50,000 in the preceding calendar year, will file this form, TTB F 5130.Pilot-A, Pilot
Brewer Excise Tax Return for First Semi-Monthly Period(s) (Semi-Monthly Filers Only), for the first return
period(s) of the month (as shown in the chart below).
Semimonthly filers must submit this form
for the following tax periods:
Jan 1 - 15
Feb 1 - 15
Mar 1 - 15
Apr 1 - 15
May 1 - 15
Jun 1 - 15
Jul 1 - 15
Aug - 1 - 15
Sep 1 - 15
Sep 16 - 25 NON-EFT
Sep 16 - 26 EFT
Oct 1 - 15
Nov 1 - 15
Dec 1 - 15
For exact due dates for this pilot form, please visit https://www.ttb.gov/tax-audit/excise-tax-and-export-duedates and select the Alcohol and Tobacco Excise Tax Returns, Semi-Monthly Tax Due Dates. See 27
CFR 25.164, 25.164a and 27 CFR 25.165 for more information.

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1.

Serial Number. Enter the serial number associated with your excise tax return period. Format your
serial number with the prefix “TR”, then 4-digit calendar year, and serial number. Use the serial number
associated with the tax period in the due dates schedule.

2.

Payment Details

3.

2a.

Amount Paid. Indicate the amount paid with this form and submit your payment in accordance
with the instructions above.

2b.

Form of Payment. Select the method you are using to send your payment to TTB. If filing a
zero-balance return (no tax owed this period), select “other.”

2c.

Other. If you selected “Other” in 2b, enter the form of your alternate payment submitted with
your tax return or enter “none” if filing a zero-balance return.

Reporting Period and Other Return Details
3a.

Reporting Year. Select the calendar year for the period covered by this form.

3b.

Period Covers. The form is pre-filled for you to reflect “Semi-Monthly”.

3c.

Excise Tax Period. Select the appropriate tax period.
Note: This form (TTB F 5130.Pilot-A) is only for the first semi-monthly tax return period(s) in a
month, generally from the 1st-15th. Semi-monthly filers must submit TTB F 5130.Pilot-B to
report excise tax liability for the last period of the month and operational report data for the
entire month.

3d.

Submission Version. Select whether you are submitting either “original” or “amended”
return/report.

4.

Brewer’s Notice Number. Enter the brewer’s notice number that begins with “BR.” You can locate this
number on your TTB-approved Brewer’s Notice, Form 5130.10. TTB officials also may refer to this
number as your Registry Number.

5.

Employer Identification Number (EIN). Enter the brewer’s EIN that was obtained from the Internal
Revenue Service, as required by 27 CFR 25.169.

6.

Brewery Contact Information.
6a.

Brewery Contact Name. Enter the name of a person TTB can contact to discuss this form. The
person whose contact information is listed must have authority to speak on the brewery’s behalf
on file with TTB. To grant this person authority, submit an Amended Application for Entity
Information via Permits Online, selecting the option to add or change signing authority.
If you cannot submit a Permits Online application, contact the Office of Permitting and Taxation
via our toll-free number 877-882-3277, or use our contact form at https://www.ttb.gov/contactnrc.

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7.

6b.

Brewery Contact Phone Number. Enter the phone number where TTB may contact the person
listed in line 6a to discuss this form. This person must have authority to speak on the brewery’s
behalf on file with TTB.

6c.

Brewery Contact Email Address. Enter an email address where TTB may contact the person
listed in line 6a to discuss this form. This person must have authority to speak on the brewery’s
behalf on file with TTB.

Name & Premises Address of Brewery
7a.

Brewery Name. Enter the brewery name as shown on your TTB-approved Brewer’s Notice,
Form 5130.10. If your name has since changed, submit the appropriate amended application
via Permits Online.
If you cannot submit a Permits Online application, contact the Office of Permitting and Taxation
via our toll-free number 877-882-3277, or use our contact form at https://www.ttb.gov/contactnrc.

7b.

Brewery Premises Address. Enter the brewery street address and secondary address details
as shown on your TTB-approved Brewer’s Notice, Form 5130.10. If your address has since
changed, submit the appropriate amended application via Permits Online.
If you cannot submit a Permits Online application, contact the Office of Permitting and Taxation
via our toll-free number 877-882-3277, or use our contact form at https://www.ttb.gov/contactnrc.

7c.

Brewery Premises Address Continued. Enter the city, county, state, and zip code for the
brewery premises.
EXCISE TAX CALCULATION
Report quantities of beer in barrels, which are equivalent to 31 liquid gallons.
Round entries to the nearest second decimal place.

Note: Report taxable removals only for the excise tax return period specified under 3c. In the Brewery
Operations section of this form, semi-monthly filers will report operational data for the entire month.
8.

Beer Produced and Removed at $3.50 per Barrel.
Enter on line 8, column (a), the number of barrels of beer removed subject to tax during the period at
the $3.50 per barrel tax rate and affirm that the brewery is eligible for the reduced rate under 26 U.S.C.
5051(a)(2) and 27 CFR 25.152 for the beer removed by checking the box “I (or another brewery in my
controlled group) produced this beer and I am eligible for this rate).”
Membership in a controlled group and/or making beer pursuant to a license, franchise, or other
arrangement may further limit your eligibility for the $3.50 rate.
This form will automatically multiply the number of barrels entered on line 8, column (a), by $3.50 to
calculate line 8, column (b), the tax liability on that beer.

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9.

Beer Produced and Removed at $16.00 per Barrel.
Enter on line 9, column (a), the number of barrels of beer removed subject to tax during the period at
the $16.00 per barrel tax rate and affirm that the brewery is eligible for the reduced rate under 26 U.S.C.
5051(a)(1) for the beer removed by checking the box “I (or another brewery in my controlled group)
produced this beer and I am eligible for this rate).”
Membership in a controlled group and/or making beer pursuant to a license, franchise, or other
arrangement may further limit your eligibility for the $16.00 rate.
This form will automatically multiply the number of barrels entered on line 9, column (a), by $16.00 to
calculate line 9, column (b), the tax liability on that beer.

10.

Beer Removed at $18.00 per Barrel. Enter on line 10, column (a), the number of barrels of beer
removed subject to tax during the period at the $18.00 per barrel tax rate.
This form will automatically multiply the number of barrels entered on line 10, column (a), by $18.00 to
calculate line 10, column (b), the tax liability on that beer.

11.

Taxable Beer Removed and Excise Tax Liability for This Period. The form will automatically
calculate this total based on the quantity of barrels from lines 8(a), 9(a) and 10(a), and tax liability
amounts from lines 8(b), 9(b), and 10(b), respectively.
NOTE: If you do not have any increasing or decreasing adjustments for this return period, you may skip
to line 28.

12.

Total Increasing Adjustments. The form will automatically fill this line with the total increasing
adjustment amount from line 23, column (f), of Schedule A.

13.

Gross Amount Due. The form will automatically calculate this total based on the amounts on line 11,
column (b), plus line 12, column (b).

14.

Total Decreasing Adjustments. The form will automatically fill this line with the total decreasing
adjustment amount from line 27, column (e), of Schedule A.

15.

Amount Due with this Return. The form will automatically calculate the amount of tax due on line 15,
column (b), based on the amount on line 13, column (b), minus the amount on line 14, column (b). You
will remit this amount using the payment method indicated on line 2b.
SCHEDULE A
INCREASING AND DECREASING ADJUSTMENTS
Increasing Adjustments

16-18. For each increasing adjustment:
Column (a).
i.

Select the type of increasing adjustment(s):

Approved alternate method.
If you have an approved alternate method or procedure under 27 CFR 25.52 to employ methods of
operations that vary from requirements in 27 CFR part 25 or TTB policy related to reporting increasing
adjustments on your excise tax return you must provide the assigned control number in column (b).

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For information on how to submit a request for an alternate method or procedure or if you have
questions about the assigned control number for a previously approved alternate method or procedure,
contact TTB’s Ruling and Regulations Division (RRD) at 202-453-2265 or https://www.ttb.gov/contactrrd.
ii.

Failure to obtain proof of export within 90 days.
If you fail to obtain proof of exportation within 90 days for beer that you exported without payment of tax
pursuant to the alternative procedure in Industry Circular 2004-3, you must make an increasing
adjustment equal to the tax liability associated with the unsubstantiated exportation. If you add this
adjustment on the first excise tax return due following the 90-day period, no interest is due on the
removal(s).

iii.

Unexplained shortages.
If you reported shortages for this period or an earlier period on line 40 of this pilot form, line 31 of the
Brewer’s Report of Operations, TTB Form 5130.9, or line 15 of the Quarterly Report of Operations, TTB
Form 5130.26, and are unable to establish that the beer was not removed for consumption or sale, you
must pay the tax on those shortages as an increasing adjustment. See Industry Circular 2007-1,
Shortages of Inventoried Packaged Beer, for more information.

Column (b). Enter the supporting information, depending on the reason for the increasing adjustment:
•

Approved alternate method: enter the control number TTB assigned to your approved alternate
method or procedure related to increasing adjustments.

•

Failure to obtain proof of export within 90 days: enter the export serial number for the shipment in
question from TTB F 5130.12, Beer for Exportation.

•

Unexplained shortage: enter the excise tax return’s serial number(s) when the shortage was first
identified.

Column (c).

Units are reported in barrels. This is a pre-filled entry.

Column (d). Enter the quantity of barrels.
Column (e).

Select the applicable rate.

Column (f).

The form will automatically calculate tax due based on the column (d) and (e) entries.

Examples of Each Type of Increasing Adjustment with Supporting Information:

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19.

See Attached. If you require more rows for increasing adjustments than provided, list your adjustments
in an attachment or on the Schedule A Continuation Sheet, providing all the information required in
columns (a) – (f). Summarize your entries on line 19 by entering the total amount from your attached
continuation sheet in column (f).

20.

Total Increasing Tax Due. The form will automatically calculate this total for all increasing adjustments
entered in Schedule A.

21.

Interest. Enter the amount of interest that is due on the tax in connection with your increasing
adjustments, if you know the amount (or enter $0 if you do not know the amount of interest). 1

22.

Penalties. Enter the amount of penalties that are due in connection with your increasing adjustments
(or enter $0 if you do not know the amount of penalties). 1

23.

Total Increasing Adjustments. The form will automatically sum lines 20 through 22 and will
automatically populate line 12.
If you received a Notice and Demand from TTB stating that you owe additional tax, please make
payment in accordance with the instructions on the Notice and not by way of an increasing adjustment.
Decreasing Adjustments

Decreasing adjustments are allowed for approved alternate methods or procedures; approved TTB claims for
credit; beer returned from another brewery in accordance with 27 CFR Part 25, Subpart M; beer voluntarily
destroyed in accordance with 27 CFR Part 25, subpart N; proof of export obtained after voluntary tax payment;
and beer lost by fire, casualty, or act of God, as outlined in 27 CFR 25.282.
You may take a decreasing adjustment if TTB has approved your claim for credit. Always use the ‘Approved
Claim for Credit’ option when taking a decreasing adjustment for an approved claim for credit even if the type
of adjustment fits in another category. If you are eligible to take a decreasing tax adjustment in lieu of
submitting a claim for refund of tax or claim for credit, select the appropriate option that describes the activity
(e.g., Beer voluntarily destroyed). Claims for refund of tax, remission of tax, and allowance of loss are never
eligible for decreasing adjustments.
You may never take a decreasing adjustment on beer that has not been taxpaid. See 27 CFR 25.281(a).
For more information about refund or adjustment of tax or relief from liability, see 25 CFR Part 25, Subpart T.
24-25. For each decreasing adjustment:
Column (a).
i.

Select the type of decreasing adjustment:

Approved alternate method.
If you have an approved alternate method or procedure under 27 CFR 25.52 to employ methods of
operations that vary from requirements in 27 CFR part 25 or TTB policy related to reporting decreasing
adjustments on your excise tax return you must provide the assigned control number in column (b).

1

*To obtain official penalty and interest calculations, please contact us at 877-882-3277.

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For information on how to submit a request for an approved alternate method or procedure or have
questions about the assigned control number for a previously approved alternate method or procedure,
contact TTB’s Ruling and Regulations Division (RRD) at 202-453-2265, or https://www.ttb.gov/contactrrd.
ii. Approved claim for credit.
You may take a decreasing adjustment for an approved TTB claim for credit. You may take the full
amount of the approved claim, or if that amount will exceed the amount of your liability for the period,
you may take a portion of the approved amount on one tax return and an additional amount on a
subsequent tax return. Claims for refund are not eligible for decreasing adjustment.
iii. Beer lost by fire, casualty, or act of God.
You may take a decreasing adjustment on your excise tax return (without interest) for the tax paid on
domestically-produced beer that is lost or destroyed or otherwise rendered unmerchantable by fire,
casualty, or act of God. See 27 CFR 25.282 and 27 CFR 25.284(d) and (e) for requirements for these
adjustments.
You may NOT take a decreasing adjustment if you submit a claim for refund or relief from liability of tax
for beer that is lost or destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God.
Beer Lost by Theft. For the purposes of this pilot, you may NOT take a decreasing adjustment for beer
lost by theft. If the appropriate TTB officer is satisfied that the theft occurred before removal from the
brewery and without connivance, collusion, fraud or negligence by the brewer, consignor, consignee,
bailee, or carrier or their employees or agents, you MAY make a claim for relief from liability for the tax.
iv. Beer returned from another brewery.
You MAY take a decreasing adjustment for the amount of tax paid on beer returned to the brewery
under 27 CFR 25.213. See 27 CFR 25.284(b) and (e) for requirements for these adjustments.
You may NOT take a decreasing adjustment if you submit a claim for refund or relief from liability of tax
for beer returned from another brewery.
v. Beer voluntarily destroyed.
Beer Destroyed Without Return to Brewery.
You MAY take a decreasing adjustment on your excise tax return for the amount of tax paid on beer
voluntarily destroyed at a location other than any breweries you operate, in accordance with Subpart
N—Voluntary Destruction. See 27 CFR 25.284(c) and (e) for requirements for these adjustments.
You may NOT take a decreasing adjustment if you submit a claim for refund or relief from liability of tax
for voluntary destruction of beer at a location other than any breweries you operate.
Tavern on Brewery Premises: Destruction of Taxpaid/Tax Determined Beer Stored on Premises.
Brewers operating a tavern on brewery premises who wish to destroy taxpaid or tax-determined beer
which was never removed from brewery premises, must follow the procedures in 27 CFR 25.225.
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Brewers may file a claim for credit or refund in accordance with 27 CFR 25.283(c), but are not eligible
to take a decreasing adjustment without an approved claim for credit.
vi. Obtained proof of export after tax payment.
If you failed to obtain proof of exportation within 90 days for beer that you exported without payment of
tax pursuant to the alternative procedure in Industry Circular 2004-3, you made an increasing
adjustment equal to the tax liability, and you subsequently obtain the proof of export, then you may
make a corresponding decreasing adjustment in the amount of tax paid. No interest will be paid for
subsequent establishment of proof.
Column (b). Enter supporting information, depending on the type of decreasing adjustment:
•

Approved alternate method: enter the control number TTB assigned to your approved alternate
method or procedure related to decreasing adjustments.

•

Approved claim for credit: Insert the claim number of the approved claim.

•

Beer lost, by fire, casualty, or act of God: Enter the date(s) of the loss.

•

Beer returned from another brewery: Enter the date(s) of such returns.

•

Beer voluntarily destroyed: Enter the date(s) the taxpaid beer was destroyed.

•

Obtained proof of export after tax payment: Enter the export serial number assigned to the Beer for
Exportation, TTB F 5130.12, for the shipment in question, and the serial number of the excise tax return
on which you paid tax on beer that was exported prior to receiving proof of export. Prefix your export
serial number with “EX” and your tax return serial number with “TR”.

Column (c).

If a TTB-approved claim, enter the total amount approved for the claim. Otherwise, leave blank.

Column (d). If a TTB-approved claim, enter the balance remaining on the claim. This is the amount not taken
on prior return periods. If no credit has been taken against this claim before, this amount will equal the
amount in column (c). For other types of decreasing adjustments, leave blank.
Note: if TTB approves a claim for an amount that exceeds your tax liability, this allows you to take the
approved credit incrementally.
Column (e).

Enter the amount of the claim or other decreasing adjustment taken for this period.

Examples of Each Type of Decreasing Adjustment with Supporting Information:

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26.

See Attached. If you require more rows for decreasing adjustments than lines available, list your
adjustments on an attachment or Schedule A Continuation Sheet, providing all the information required
in columns (a) – (e). Summarize your entries on line 26 by entering the total amount from your
continuation sheet in column (e).

27.

Total Decreasing Adjustment. The form will automatically sum all decreasing adjustments on lines 24
through 26 and will automatically populate line 14. This number cannot be greater than the amount of
tax you owe for the period.
SIGNATURE UNDER PENALTIES OF PERJURY

Make sure that the person signing the form is authorized to sign for the taxpayer and to speak on the brewery’s
behalf. To grant this person authority, submit an Amended Application for Entity Information via Permits Online.
If you cannot submit a Permits Online application, contact the Office of Permitting and Taxation via our toll-free
number 877-882-3277, or use our contact form at https://www.ttb.gov/contact-nrc.
Note: If signing authority is granted to an incumbent position with the company (for example, Vice President –
Sales, Brewmaster, Accountant, etc.), the individual identified in line 47 must hold that authorized title at the
time of signature.
28.

Printed Name. Enter the name of the person signing the form.

29.

Title. Enter the title for the person signing the form.

30.

Signature. Sign the document.

31.

Date. Enter the date the form is signed.

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PRIVACY ACT STATEMENT
The Privacy Act of 1974 requires that when we ask you for information, we must first tell you our legal right to
ask for the information, why we are asking for it, and how it will be used. We must also tell you what could
happen if we do not receive it and whether your response is voluntary or mandatory under the law. See
5 U.S.C. 552a(e)(3). This form is issued under the authority of the Internal Revenue Code (IRC). Specifically,
26 U.S.C. 5061(a), 5415(b), and 5555(a) require brewers to file excise tax returns, operational reports, and
statements per TTB regulations. Regulations promulgated under 26 U.S.C. 6109 require the inclusion of an
Employer Identification Number (EIN) for taxpayer identification purposes. As a voluntary participant in the
TTB pilot through an alternate method to current TTB regulations, you agree to furnish the information set forth
in this pilot form.
TTB uses the information collected on these forms to identify you as a taxpayer, the period covered, the
amount due for each return, and to verify the amount of tax due and your entitlement to reduced tax rates. We
use information about your operations to protect the revenue and monitor compliance with IRC provisions
administered by TTB. While the IRC generally prohibits TTB’s disclosure of tax information, we may disclose
this information to the Department of Justice or other Federal, State, local, or foreign government agencies as
authorized by 26 U.S.C. 6103. We may also disclose information on the form to members of the public to
verify information on the form when law does not prohibit such disclosure.
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 https://www.ttb.gov/images/pdfs/sorn.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.
Paperwork Reduction Act Notice
This information collection request is in accordance with the Paperwork Reduction Act of 1995. Providing the
requested information is mandatory under 26 U.S.C. 5061(a), 5415(b), 5555, and 6109. We use this
information to identify beer excise taxpayers, the time period covered, and the amount of tax due and paid for
each tax return.
We estimate the average burden associated with this information collection to be 15 minutes per respondent
depending on individual circumstances. Comments concerning the accuracy of this burden estimate and
suggestions for reducing this burden should be directed to the Paperwork Reduction Act Officer, Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington,
D.C. 20005.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information
unless it displays a current, valid OMB control number.

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