Additional Guidance - DSP Records, Reports, and Returns

Additional Guidance (https://www.ttb.gov/main-pages/presentations#distilled)

See Part 2 slides below.

TTB Boot Camp
Webinar Series
for Distillers
R E COR DS, R E PORTS, A ND R ETURNS

Records,
Reports, and
Returns
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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TTB Disclaimer
Notice:

• This information is being presented to help the public to understand
and comply with the laws and regulations that the Alcohol and Tobacco
Tax and Trade Bureau administers
• It is not intended to establish any new, or change any existing,
definitions, interpretations, standards, or procedures regarding those
laws and regulations
• In addition, this presentation may be made obsolete by changes in laws
and regulations - please consult the regulations for the most current
regulatory requirements
• Sample documents (such as records, returns, and labels) are for
illustrative purposes only and contain fictitious data
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Typical TTB Touchpoints for Beverage
Distilled Spirits Industry Members
Qualify as a
Distilled Spirits
Plant (DSP)

Apply for formula
approval
(if needed)

Produce distilled
spirits; keep
records

Apply for label
approval

Report changes
after original
qualification
(amendments)

File tax return, pay
taxes, file
operational reports

Bottle and remove;
keep records

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Using TTB.gov

https://www.ttb.gov/index.shtml
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Using TTB.gov

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Operational Reports Tutorials
TTBGov - Forms Helpful Hints and Tips

Click Helpful Hints to view
color coded forms

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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Records, Reports, & Returns

Records

Operational
Reports

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

Excise Tax
Return

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Records
27 CFR part 19 DISTILLED SPIRITS PLANTS
• Records start from the receipt of materials
• Gauge record requirements
• Records transferring product from area to area
• Records for each area
• Records are required for everything from production to the
product going out the door

27 CFR 19.571- 19.627
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Records, Reports, & Returns

Records

Operational
Reports

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

Excise Tax
Return

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Reporting Requirements
•Reports are due the 15th of the following month following
the close of the reporting period
•All required reports must be filed monthly
◦ Even if no activity!
◦ Reports may not be filed quarterly or annually

27 CFR 19.632
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Reporting Requirements
•Approved as Distiller

◦ must file Production report TTB F 5110.40

•Approved as Warehouseman

◦ must file the Storage Report TTB F 5110.11

•Approved as Bottler, Processor or Rectifier
◦ must file the Processing Report TTB F 5110.28

•Approved for Denaturing Spirits (Industrial)

◦ must file the Processing (Denaturing) Report TTB F 5110.43
27 CFR 19.632
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What Operations are You Approved For?

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Distillery Areas
Each report matches up to a section of your distillery
• Production area: Where the still is located and where the spirits
come into existence
• Storage area: Designated area to store product. Can be for a short
period or for years
• Processing area: Where most of the blending, bottling and bottle
storage occurs

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Monthly Report of Production Operations:
TTB F 5110.40

• Shows when the product comes off the still
• Shows where the product goes after production
• Report by product classification
• List what materials were used to make the product

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Monthly Report of Production Operations:
TTB F 5110.40

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Monthly Report of Storage Operations:
TTB F 5110.11

• Shows product coming from the production area
• Shows product received onto the distillery premises
• Shows where the product goes to after storing it
• Your on hand beginning and on hand ending will show if
you are storing for longer periods
• There is no time limit for how long something sits in this
area before you have to report it, whether you store
something briefly or for years

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Monthly Report of Storage Operations:
TTB F 5110.11

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Monthly Report of Processing Operations:
TTB F 5110.28

•Shows what was received from production, storage, other
distilleries or customs
•Addition of flavors, blending, bottling
•Removal of bottled product
•Tax determination of bottled product occurs
•Storage of bottled product
•Reclassification of product can occur

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Monthly Report of Processing Operations:
TTB F 5110.28

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Monthly Report of Processing (Denaturing)
Operations: TTB F 5110.43
•Only filed by industrial DSPs that are approved for
denaturing operations
•Shows denaturing activity for the month
•There is a yearly withdrawal amount requirement

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Monthly Report of Processing
(Denaturing) Operations: TTB F 5110.43

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Mailing Address for Operational Reports
If filing operations reports by mail, please be sure to use the
correct address
Director, National Revenue Center
TTB
550 Main St, Suite 8002
Cincinnati, OH 45202-5215

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Records, Reports, & Returns

Records

Operational
Reports

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

Excise Tax
Return

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Excise Tax Return
TTB F 5000.24

Filing Frequency Eligibility Requirement
Annually
You may file 1 tax return per year if you are liable for $1,000
or less of tax on spirits in the current and prior calendar year
Quarterly
File quarterly if you are liable for $50,000 or less of tax on
spirits in the current and prior calendar year
Semi-monthly
You must file a tax return two times per month (three times
per month in September) if you are liable for more than
$50,000 in spirits tax in the current and prior calendar year
Note: You can fix previous returns with an increasing or decreasing adjustment
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Excise Tax Return & Payment Due Dates
Tax returns (and payment, if any) are due the 14th day
after the close of the tax period

• If the due date falls on a weekend or legal holiday, the due date is
the immediately preceding business day

Due date schedule for each year is available on our
website

• https://www.ttb.gov/tax-audit/excise-tax-and-export-due-dates
27 CFR 19.236
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TTB Form 5000.24sm
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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TTB Form 5000.24sm
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

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Craft Beverage Modernization Act (CBMA)
The Craft Beverage Modernization Act was made
permanent at the end of 2020 making the reduced rates
for distilled spirits permanent

• Ensure you are using the appropriate tax rates for distilled spirits
removed or imported
• Single Taxpayer
• Controlled Groups

You must have distilled or processed the spirits to qualify
for the reduced rates!
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Craft Beverage Modernization Act (CBMA)
Effective January 1, 2022

•Beginning in 2022, only DSPs who perform a processing
activity other than bottling are entitled to take a CBMA
reduced rate on distilled spirits that they process and
remove
•TTB has published guidance on which processing activities
qualify for the DSP for a reduced rate which is located on
our CBMA webpage FAQ TR-D12

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Tax Rates*
$2.70 for the 1st 100,000 proof gallons removed each
calendar year
$13.34 for over 100,000 up to 22,230,000 proof gallons
$13.50 for over 22,230,000 proof gallons

*Reduced tax rates may be limited if you are part of a controlled group or a single taxpayer arrangement
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU | TTB

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How to Determine Tax Liability
Depending on when you remove your product from DSP
premises, include removals found on:
• Line 1 of the production report
• Line 7 of the storage report
• Line 13 and Line 33 of the processing report

Example: If you remove 100 proof gallons, and your annual
removals that year are under 100,000 proof gallons, your
tax rate is $2.70 and your tax liability is $270.00
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Pay.gov
You may electronically file tax returns, file operations
reports, and pay taxes through Pay.gov
• Secure
• Convenient and fast
• Free
• Checks entries and totals for accuracy

For more information on how to register, go to
https://www.ttb.gov/epayment/epayment.shtml
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Mailing Address for Returns & Payments
•If filing by mail, please be sure to use the correct address
•Late returns or payment are subject to penalties and
interest
DO NOT mail returns or payments to the National Revenue
Center in Cincinnati, Ohio
TTB
Excise Tax
P.O. Box 790353
St. Louis, MO 63179-0353
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Online Claims Submission
Use our online submission process to file and receive
payment for claims
• Submit a Claim Online

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