Formula and/or Process For Article Made With Specially Denatured Spirits

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5150.19 Formula and/or Process for Article Made With Specially Denatured Spirits	Form and Instruction	Modified	Available
Formulas Online	Form	Modified	Available
OMB No. 1513-0011 Supporting Statement (04-2026).docx	Supporting Statement A	Uploaded 2026-04-08	Available
Attachment to Comment.pdf	Public Comments	Uploaded 2026-02-06	Available
TTB-2026-0001-0002 (1).html	Public Comments	Uploaded 2026-02-06	Available
FONL Reference Guide.docx	Supplementary Document	Uploaded 2016-03-28	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
15957	Formula and/or Process For Article Made With Specially Denatured Spirits	Form and Instruction	Modified	Formula and/or Process for Article Made With Specially Denatured Spirits
15957	Formula and/or Process For Article Made With Specially Denatured Spirits	Form	Modified	Formulas Online

ICR Details

OMB Control No: 1513-0011	ICR Reference No: 202603-1513-013
Status: Received in OIRA	Previous ICR Reference No: 202209-1513-018
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 97 - 1/13
Title: Formula and/or Process For Article Made With Specially Denatured Spirits
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: 04/22/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2026
Responses	60	210
Time Burden (Hours)	38	138
Cost Burden (Dollars)	1,200	0

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Abstract: In general, under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage articles are not subject to Federal excise tax, and, under the IRC at 26 U.S.C. 5273, persons who intend to produce such articles using specially denatured distilled spirits (SDS) must obtain prior approval of their formulas and manufacturing processes. For medicinal preparations and flavoring extracts intended for internal human use, that section also prohibits SDS from remaining in the finished articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to file formula and process approval requests for articles made with SDS using form TTB F 5150.19. TTB personnel examine the collected information to verify that the described articles are nonbeverage products made in compliance with 26 U.S.C. 5273. TTB field personnel also may compare manufacturing records to approved formulas to verify that such articles are being made in accordance with their approved formulas and processes.

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Authorizing Statute(s): US Code: 26 USC 5273 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:
	91 FR 4180	01/30/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 21081	04/20/2026
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Formula and/or Process For Article Made With Specially Denatured Spirits	None, TTB F 5150.19	Formulas Online ,   Formula and/or Process for Article Made With Specially Denatured Spirits

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ICR Summary of Burden

table that charts list 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	60	210	0	0	-150	0
Annual Time Burden (Hours)	38	138	0	0	-100	0
Annual Cost Burden (Dollars)	1,200	0	0	0	1,200	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 at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing its estimate of: (1) the number of annual respondents, from 105 to 60; (2) the average number of responses per respondent, from 2 to 1; (3) the total number of responses, from 210 to 60; and (4) the total annual burden hours, from 138 to 37.5. Also, due to an increase in the use of FONL by respondents, TTB estimates that the per-response burden has decreased from 0.6571 hours to 0.625 hours.

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Annual Cost to Federal Government: $22,948

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: 04/22/2026

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