Distilled Spirits Production Records (TTB REC 5110/01), and Monthly Report of Production Operations

Forms and Documents

Document Name	Status
Form TTB F 5110.40 Distilled Spirits Production Records (TTB REC 5110/01) and Monthly Report of Production Operations (TTB F 5110.40). Form and Instruction	Modified
Additional Guidance - DSP Records_Reports_Returns.pdf Supplementary Document	2024-12-09
TTB F 5110.40 Instructions.docx Supplementary Document	2024-12-09
OMB 1513-0047 Supporting Statement (12-2024).docx Supporting Statement A	2024-12-09

IC Document Collections

IC ID	Document Title	Status
43835	Distilled Spirits Production Records (TTB REC 5110/01) and Monthly Report of Production Operations (TTB F 5110.40). Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0047	ICR Reference No: 202412-1513-008
Status: Received in OIRA	Previous ICR Reference No: 202105-1513-009
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 93 - 5/11
Title: Distilled Spirits Production Records (TTB REC 5110/01), and Monthly Report of Production Operations
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/30/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2024
Responses	57,600	30,000
Time Burden (Hours)	115,200	60,000
Cost Burden (Dollars)	35,560	45,000

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5001 sets forth, in general, the Federal excise tax rates for distilled spirits produced in or imported into the United States. The IRC at 26 U.S.C. 5207 also requires distilled spirit plant (DSP) proprietors to maintain records of production, storage, denaturation, and processing activities and to render reports covering those operations, as the Secretary of Treasury prescribes by regulation. The TTB regulations in 27 CFR part 19 require DSP proprietors to keep records regarding the materials used to produce distilled spirits, the amount of spirits produced, the withdrawal of spirits from the production account, and the production of spirits byproducts, which must be maintained for at least 3 years. Based on those records, the part 19 regulations also require DSP proprietors to submit monthly reports of production operations using TTB F 5110.40. This collection is necessary to protect the revenue as TTB uses the collected information to account for the amount of distilled spirits produced at a DSP, and to determine the proprietor's resulting excise tax liability and the amount of bond coverage needed, if such coverage is required.

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Authorizing Statute(s): US Code: 27 USC 5207 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:
	89 FR 64039	08/06/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 106751	12/30/2024
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Distilled Spirits Production Records (TTB REC 5110/01) and Monthly Report of Production Operations (TTB F 5110.40).	TTB F 5110.40	Monthly Report of Production Operations

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ICR Summary 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	57,600	30,000	0	0	27,600	0
Annual Time Burden (Hours)	115,200	60,000	0	0	55,200	0
Annual Cost Burden (Dollars)	35,560	45,000	0	0	-9,440	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: There are no program changes associated with this collection request at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is increasing the annual estimated burden associated with this information collection, from 2,500 to 4,800 respondents, from 30,000 responses to 57,600, and from 60,000 burden hours to 115,200. These increases result from continued growth in the number of active distilled spirits plants in the United States, particularly in the number of small “craft” spirits producers.

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Annual Cost to Federal Government: $677,260

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.     No

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.     No

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: 12/30/2024

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