TTB F 5000.24 Smart Form User Guide

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

TTB Smart Form User Guide
TTB F 5000.24sm

05/08/2012

TTB F 5000.24sm Excise Tax Return
User Guide and Tips

What is a ‘Smart Form’?
A ‘smart form’ is simply an interactive form that has built-in logic and automation
features that make form completion easier. These logical features recognize certain
common errors and attempts to prevent you from making those errors. After all, form
errors lead to delays and additional cost.

SMART FEATURES AND FUNCTIONALITY
This form’s smart features and functionality include:


Requiring specific formatting (i.e. for EIN, 00-1234567 or XX-1234567)



Requiring corresponding entries (i.e. an adjustment explanation in column (a) is
required before an entry in column (b), (c) or (d))



Requiring entries in a field based on your response in another field



Restricting entries (i.e. does not allow a user to enter tobacco tax liability if the
Plant Number indicates that a winery is filing this return)



Mathematical computations (i.e. automatically adding, multiplying, subtracting or
dividing values entering in the form)



Pre-populating entries (i.e. automatically entering the total adjustments on the
proper lines elsewhere in the form)



Prevents printing if any mandatory field is incomplete

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 2 of 14



Allows you to print a blank version of the form when needed



Allows you to save your data with the form

Important! The form works best if you start with Item 1 and work your way through the
form sequentially. Using the tab button ensures that you are following the natural logic
of the form since the form requires an entry in some fields before it determines how to
respond to future fields.
HOW TO USE THIS GUIDE
This is a comprehensive guide which describes the smart features of this form and offers
insight into how to properly complete the form. If you still have questions, contact TTB’s
National Revenue Center at 1-877-882-3277.

THE RULES!
These are the rules applied to this smart form. If you find that the form is not
responding to these rules, please let us know.
General Rules


You may submit your tax return and payment electronically using Pay.gov
(https://www.pay.gov/paygov/).



You must file a separate tax return for each type and location of business. You
may not submit a single tax return and payment for multiple locations or types of
businesses.



Submit your tax return and payment to the address on the form.



If you select the Print Completed Form button at the top of the page, the form
will only print if all mandatory fields are completed.



You may print a blank copy of the form by selecting the Print Blank Form button
at the top of the form. If the form contains data, it will permanently erase the
data, so be sure to save a copy before selecting this option.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 3 of 14



If you make an error, a popup window will provide instructions for corrections.

SYSTEM REQUIREMENTS
We tested this form and it works using these minimum standards:
PC Users


PC with Windows XP or greater



Adobe Acrobat 7 or later (Adobe Reader, Standard or Professional) Visit
http://get.adobe.com/reader/ to download the latest free version of Adobe
Reader.

Mac Users


Mac with OS X 10.6.8 (snow leopard) or greater



Adobe Acrobat 9 or later (Adobe Reader, Standard or Professional) Visit
http://get.adobe.com/reader/ to download the latest free version of Adobe
Reader.

Mobile Users
This form, in general, does not work on the I-Pad or I-Pod or I-Phone (We did not test
the form on other mobile devices). TTB does not recommend or promote the use of any
specific mobile device apps, and we do not recommend that you purchase any
specifically for use with our smart forms. Apps are not guaranteed to perform as
claimed.
Research using public forums and blogs suggest that if you previously purchased apps
such as PDF Expert or Acrobat Reader Pro, you may experience success completing
interactive fillable PDF forms. TTB has no knowledge as to the validity of these
claims.
If you want to complete this smart form on a mobile device using the free Adobe
Acrobat reader app, we suggest you download the regular version of this form (The
regular form number does not include the extension ‘sm’).

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 4 of 14

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 5 of 14

Chrome Users
The Google Chrome browser has a built-in Chrome PDF Viewer. If you use Chrome as
your browser, you will need to take one of two actions when using a TTB smart form:
1. Download the smart form to your computer and open it directly using your
Adobe Acrobat software.
2. Disable the Chrome PDF Viewer so that the form opens in your Adobe Acrobat
software.
a. Open a second browser tab and type in, “about:plugins” to see all your
Chrome plug-ins.

b. Look for the Chrome PDF Viewer and click the Disable link below it:

c. After the Chrome PDF Viewer is disabled, feel free to download the TTB smart
form – it should now open in your Adobe Acrobat software and work
perfectly.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 6 of 14

COMPLETING THE FORM
Item 1: Serial Number
Required. You may enter this number in one of two formats: “2012-04” for a PERIOD return or
“PP-2012-14” for a PREPAYMENT return. Don’t worry about entering all CAPS. The form will
convert any lowercase letter in this field to all CAPS.
Using the example “2012-04” for a PERIOD return Serial Number, the ‘2012’ represents the
calendar year of the tax period, and ‘04’ represents the sequence number of the return. Use
sequence number “1” when you file your first PERIOD tax return for the calendar year, no matter
when you start filing tax returns. Continue to number each PERIOD tax return sequentially for the
remainder of the year.
Using the example “PP-2012-04” for a PREPAYMENT return Serial Number, the ’PP’ lets us know
that this is a prepayment tax return, ‘2012’ represents the calendar year of the tax period, and
‘04’ represents the sequence number of the return. Use sequence number “1” when you file
your first PREPAYMENT tax return for the calendar year, no matter when you start filing tax returns.
Continue to number each PREPAYMENT tax return sequentially for the remainder of the year. At
the end of each semi-monthly tax period, you will file a PERIOD tax return (see definitions).
Establish a separate set of sequence numbers for your corresponding PERIOD tax returns for the
calendar year, again starting with sequence number “1”.
* Your entry in Item 1 determines whether or not you may enter information in Items 4 or 5.
Item 2: Form of Payment
Required. Use your space bar to select only one box. Tab forward to the next box or shift-tab
to go back to a previous checkbox.
* If you select “Other”, you must enter a description on the line next to “Specify”.
Item 3: Amount of Payment
Required. Enter the amount that you are forwarding with this tax return. To avoid delays in
processing your payment, it should match the amount owed, exactly. Enter the amount as U.S.
currency with up to 2 decimal places.
Item 4: Return Covers
Required. Only one checkbox may be selected. The form will pre-select the appropriate
checkbox based on the format of your Serial Number in Item 1.
* If PERIOD is selected, enter BEGINNING and ENDING DATES in Item 4.
* If PREPAYMENT is selected, you must enter a date in Item 5.
TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 7 of 14

Use the MMDDYYYY format for all dates – the form will insert the slashes (/) for you.
You cannot enter a date in Item 5 if you submit a PERIOD return, and likewise, you cannot enter
BEGINNING

and ENDING DATES in Item 4 if you submit a PREPAYMENT tax return.

Item 5: Date Products to be Removed
You must enter a DATE in the format MMDDYYYY if you are filing a PREPAYMENT tax return. The
form will insert the slashes (/) for you. If you are not filing a PREPAYMENT tax return, you may not
enter a date in this field.
Item 6: Employer Identification Number
Required. You must enter a 9-digit, hyphenated number one of two formats: XX-0000000
(where “XX” is the only permissible 2-character alpha prefix) or 00-0000000. (The form will insert
the hyphen (-)for you.) Don’t worry about entering all CAPS. The form will convert any lowercase
letter in this field to all CAPS.
Item 7: Plant, Registry or Permit Number
Required. If you are in the tobacco industry, enter your TTB ‘Plant’ or “Permit Number”. If you
are in the alcohol industry, enter your TTB “Registry Number”. You may enter maximum of 15
characters. Make sure you enter your number exactly as shown on TTB correspondence or
approved documents to ensure your tax return and payment are matched to your account (do
not add leading zeros: ‘EX-OH-00012”) Don’t worry about entering all CAPS. The form will
convert any lowercase letter in this field to all CAPS.
* Based on the format of this number, the form will allow you to enter an amount on the
appropriate Line(s) 9 – 16:


Distilled Spirits Plants may enter an amount on Line 9.



Bonded Wineries or Bonded Wine Cellars may enter an amount on Line 10.



Breweries may enter an amount on Line 11



Tobacco Plants may enter an amount on one or more lines 12 – 16.

Item 8: Name and Address
Required. You may enter up to 4 lines for your name and address.
For TTB Use Only
This section is for TTB’s use only.
Items 9(b) through 16(b)
You may only enter information on the Line(s) that correspond with your type of business.
TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 8 of 14

Line 9, Column b: For distilled spirits plants only. You cannot enter information on Lines
10 – 16.
Line 10, Column b: For wineries only. You cannot enter information on Lines 9 or 11 – 16.
Line 11, Column b: For breweries only. You cannot enter information on Lines 9, 10 or 12 –
16.
Line 12, Column b: For tobacco plants only. You cannot enter information on Lines 9 – 11
or 13 - 16.
Line 13, Column b: For tobacco plants only. You cannot enter information on Lines 9 – 12
or, 14 - 16.
Line 14, Column b: Column b: For tobacco plants only. You cannot enter information on
Lines 9 – 13 or 15 - 16.
Line 15, Column b: Column b: For tobacco plants only. You cannot enter information on
Lines 9 – 14 & 16.
Line 16, Column b: Column b: For tobacco plants only. You cannot enter information on
Lines 9 – 15.
You must enter the values in U.S. currency with up to 2 decimal places.
Item 17: Total tax liability
Calculated field. The form will automatically add all entries from Lines 9 – 16, Column (b).
Item 18: (Increasing Adjustments)
Calculated field. The form will automatically populate Item 18 with the total calculated from
Item 29. This field is formatted as U.S. currency with 2 decimal places. To change this value,
enter the appropriate information in Items 25(a) – 27(d).
Item 19: Gross Amount Due
Calculated field. The form will automatically Add Item 17(b) and Item 18(b) and insert the
result. Each time a change is made to the form that affects this total, the form will update
automatically. This field is formatted as U.S. currency with 2 decimal places.
Item 20: (Decreasing Adjustments)
Calculated field. The form will automatically populate this Item with the total from Item 34.
This field is formatted as U.S. currency with 2 decimal places. To change this value, enter the
appropriate information in Items 30(a) – 32(c).

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 9 of 14

Item 21: (Amount Due)
Calculated field. The form will automatically subtract Item 20(b) from Item 19(b) and insert the
result. Each time a change is made to the form that affects this total, the form will update
automatically. This field is formatted as U.S. currency with 2 decimal places.
Item 22: Date
Required. You must enter a date on the tax return. You may enter the date that you complete
and sign the form, or a future date. Enter the date using the MMDDYYYY format – the form will
insert the slashes (/) for you.
Item 23: Signature
Make sure you submit a signed copy of the form to TTB.
Item 24: Title
Required. You must enter a title for the person signing the return. This field will accept letters
and numbers. TTB must have in its files, a document authorizing this person to sign tax returns
on behalf of the company. If no such document exists, you may submit it along with the tax
return as long as the authority to sign is effective as of the date the tax return is signed, at least.
Item 25(a) – 27(a): Explanation of Individual Errors or Transactions (Schedule A)
If you have Increasing Adjustments, you must enter a clear explanation in column (a) before
entering an amount in column (b), (c), or (d). If your explanation is longer, you may use more
than one row for the explanation, to coordinate with the amount(s) entered, or use the
Additional Remarks section in Item 35.
Examples of entries in this area include activities or events which took place during a prior tax
period which result in an underpayment of tax.
Item 25(b) – 27(b): Tax
Enter an amount of additional tax that you owe. These fields are formatted as U.S. currency with
2 decimal places.
Item 25(c) – 27(c): Interest
Your NRC Specialist may calculate interest accrued on the tax that you owe. If so, enter that
amount in Column (c). These fields are formatted as U.S. currency with 2 decimal places.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 10 of 14

Item 25(d) – 27(d): Penalty
Your NRC Specialist may calculate penalties (failure to file, failure to pay, failure to deposit)
which may have accrued on the tax that you owe. If so, enter the total amount in Column (d).
These fields are formatted as U.S. currency with 2 decimal places.
Item 28 (b), (c) & (d): Subtotals of Columns
Calculated field. The form will automatically add the entries in Items 25(b) – 27(d) and
populate these columns. These fields are formatted as U.S. currency with 2 decimal places.
Item 29d: Total Adjustments Increasing Amount Due
Calculated field. The form will automatically add the entries in Items 28(b) – 28(d) and
populate this Item. The form will also copy this value to Item 18. This field is formatted as U.S.
currency with 2 decimal places.
Item 30a – 32a: Explanation of Individual Errors or Transactions (Schedule B)
If you have Decreasing Adjustments, you must enter a clear explanation in column (a) before
entering an amount in column (b) or (c). If your explanation is longer, you may use more than
one row for the explanation, to coordinate with the amount(s) entered, or use the Additional
Remarks section in Item 35.
Examples of entries in this area include activities or events which result in an overpayment, such
as a claim for credit. List each claim number for verification. If you have several claims, you may
add them together as long as you identify each claim number in Column (a).
Item 30(b) – 32(b): Tax
Enter an amount of tax that decreases the amount you owe. These fields are formatted as U.S.
currency with 2 decimal places.
Item 30(c) – 32(c): Interest
Your NRC Specialist will calculate interest accrued on the decreasing tax amount, if applicable. If
so, enter that amount in Column (c). These fields are formatted as U.S. currency with 2 decimal
places.
Item 33 (b) & (c): Subtotals of Columns
Calculated field. The form will automatically add the entries in Items 30(b) – 32(c) and
populate these columns. These fields are formatted as U.S. currency with 2 decimal places.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 11 of 14

Item 34c: Total Adjustments Decreasing Amount Due
Calculated field. The form will automatically add the entries in Items 33(b) – 33(c) and
populate this Item. The form will also copy this value to Item 20. This field is formatted as U.S.
currency with 2 decimal places.
Item 35: Additional Remarks
Enter additional explanations, as necessary, in this section. Make sure you reference the related
Item Number.

SAVING THE FORM
Save a copy of the form for your records and submit a copy with a signature to TTB. Remember,
the signer must have signature authority on file with TTB.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 12 of 14

DEFINITIONS
PERIOD Return: a return that covers a specified period of taxable removals (Semi-monthly or
every 2 weeks, Quarterly, or in special cases, annually). The due date for these withdrawals is
typically 2 weeks after the end of the specified period during which the withdrawals were made,
with the exception of September returns (see the TTB Due Dates Schedule). To qualify for this
type of tax return, you must have a valid, TTB approved bond, and you must not have been
directed to file pre-payment returns. The corresponding tax payment is due at the same time
that the tax return is filed.
PREPAYMENT Return: a return that covers a single day of taxable removals. The due date for
these types of withdrawals is the same day during which the withdrawal was made. You will be
instructed to submit prepayment tax returns and payments when,


your bond coverage lapses,



you have inadequate bond coverage, or no withdrawal bond coverage



you have an unsatisfactory compliance history, or



you file late PERIOD tax returns

When filing PREPAYMENT tax returns, you must file a tax return and pay the amount owed, each
day that you have a taxable removal. In addition, at the end of the specified Excise Tax Period,
you must file a PERIOD tax return which summarizes all the prepayment tax returns filed and
payments made during that period. If you properly filed and paid using the prepayment tax
returns, the liability on the corresponding PERIOD return will be $0.00. You must continue filing
prepayment tax returns and making tax payments each day that you make a taxable removal
until instructed otherwise by TTB.
Sequence Number: A sequential number generated by the user, created to uniquely identify
the order in which the Excise Tax Return was filed during a calendar year.
Employer Identification Number (EIN): A taxpayer identification number issued by the
Internal Revenue Service to businesses.
Plant, Registry, or Permit Number: A unique number generated by TTB and assigned to each
TTB Industry Member upon approval of applications to operate a regulated business. These
numbers are later used for account verification.

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 13 of 14

FEEDBACK | COMMENTS | CONCERNS
When reporting an issue, please be ready to identify as much as possible, the following:


Type of computer (PC, Mac, IPad, Mobile Device, etc.)



Operating System (Windows 7, Windows XP, OS X Mountain Lion, OS X 10.6 snow
Leopard etc.)



Browser (Microsoft Internet Explorer 8, Safari 5, Mozilla Firefox 11, etc.)



Complete details: What happened just before the problem, the nature of the
problem, your response to the problem, the form’s response



The wording in any error messages



If you have any relevant screen captures, please include them.

Remember, email is not a secure method of communicating, so do not include any sensitive or
personal information in your email to TTB. If you need to send sensitive information through a
secure email, contact us and request a secure email.
Email: [email protected]
Phone: 1-513-684-6182 or 1-877-882-3277 (ask for extension 6182)

TTB P 5000.24sm (05/2012)

Smart Excise Tax Return User Guide

Page 14 of 14