Brewer's Report of Operations and Quarterly Brewer's Report of Operations

The Internal Revenue Code (IRC) at 26 U.S.C. 5415 requires that all brewers furnish reports of operations and transactions in the form, at the times, and for such periods as the Secretary of the Treasury prescribes by regulation. Under that authority, the TTB regulations require brewers to file monthly operations reports using TTB F 5130.9, Brewer's Report of Operations, if they anticipate an annual Federal excise tax liability of $50,000 or more for beer in a given calendar year. For brewers that anticipate a liability of less than $50,000 for such taxes in a given year and that had such liability the previous year, the TTB regulations require such brewers to file quarterly operations reports using TTB F 5130.9 or the simplified TTB F 5130.26, Quarterly Brewer's Report of Operations. The information collected from brewers on their operations reports regarding the amount of beer they produce, receive, return, remove, transfer, destroy, or otherwise gain or dispose of is necessary to protect the revenue and ensure compliance with statutory and regulatory requirements.

The latest form for Brewer's Report of Operations and Quarterly Brewer's Report of Operations expires 2021-12-31 and can be found here.

Brewer's Report of Operations

Federal Enterprise Architecture: General Government - Taxation Management

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