Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06)

Forms and Documents

Document Name	Status
OMB No. 1513-0045 Supporting Statement (12-2025).docx Supporting Statement A	2025-11-25

IC Document Collections

IC ID	Document Title	Status
16024	TTB REC 5110/06: Distilled Spirits Plants - Excise Taxes	Modified

ICR Details

OMB Control No: 1513-0045	ICR Reference No: 202511-1513-006
Status: Received in OIRA	Previous ICR Reference No: 202209-1513-014
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 95 - 11/15
Title: Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06)
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: 12/23/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	52,500	49,800
Time Burden (Hours)	52,500	49,800
Cost Burden (Dollars)	0	0

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Abstract: Under chapter 51 of the Internal Revenue Code (IRC), distilled spirits produced or imported into the United States are subject to Federal excise tax, which is determined at the time the spirits are withdrawn from bond and which is paid by return, subject to regulations prescribed by the Secretary of the Treasury. In addition, a credit may be taken against that tax for the portion of a distilled spirits product’s alcohol content derived from wine or flavors. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 19 and 26 require distilled spirits excise taxpayers to keep certain records in support of the information provided on their excise tax returns, including information on the distilled spirits removed from their premises and the products’ applicable tax rates, as well as records related to nontaxable removals, shortages, and losses. The required records are necessary to protect the revenue as TTB uses the data collected to ensure the appropriate amount of tax is paid, to verify claims for refunds or remission of tax, and to account for the transfer of certain distilled spirits excise taxes to the governments of Puerto Rico and the U.S. Virgin Islands.

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Authorizing Statute(s): US Code: 26 USC 5001, 5006, 5010, & 5061 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:
	90 FR 39035	08/13/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 60240	12/23/2025
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
TTB REC 5110/06: Distilled Spirits Plants - Excise Taxes

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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	52,500	49,800	0	0	2,700	0
Annual Time Burden (Hours)	52,500	49,800	0	0	2,700	0
Annual Cost Burden (Dollars)	0	0	0	0	0	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 information collection, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates resulting from continued growth in the number of small "craft" distilleries in the United States, TTB is increasing the estimated number of annual respondents to this collection, from 4,800 to 5,700. Of those 5,700 respondents, TTB estimates that 1,500 respond semi-monthly (25 times a year), which remains the same as previously reported, 3,600 respond quarterly (4 times a year), which is up from the 3,000 quarterly respondents previously reported, and 600 respond once annually, which is up from the 300 annual respondents previously reported. In turn, those changes in the estimated number of respondents increase the estimated number of total annual responses, from 49,800 to 52,500, and increase the estimated total annual burden, from 49,800 hours to 52,500. (The per-response burden of 1 hour remains the same as previously reported.)

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Annual Cost to Federal Government: $0

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: 12/23/2025

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