Claims--Alcohol, Tobacco, and Firearms Taxes

The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5056, 5370, and 5705 authorizes the Secretary of the Treasury to provide for claims for taxpayer relief from Federal excise taxes paid on distilled spirits, wine, beer, and tobacco products lost or destroyed by theft, disaster or some other manner, on products voluntarily destroyed, and on products returned from the market. The IRC at 26 U.S.C. 5044 also allows for the refund of tax for wine returned to bond, and section 5056 and section 5705 allow for refund of tax for beer and tobacco products, respectively, withdrawn from or returned from the market. Under 26 U.S.C. 5111–5114, the Secretary also is authorized to issue drawback (refunds) for a portion of the excise taxes paid on distilled spirits used in the manufacture of certain nonbeverage products. In addition, 26 U.S.C. 6402–6404 provides that taxpayers may file claims to request credit, refund, or abatement of overpaid, excessive, or erroneous taxes collected, 26 U.S.C. 6416 allows for the credit or refund of overpaid firearms and ammunition excise taxes, and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under these authorities, TTB has issued regulations that require taxpayers to make claims for abatement, allowance, credit, refund, or remission of excise tax on taxable articles (alcohol, tobacco products, firearms, and ammunition) on form TTB F 5620.8, on which they state the reason for, and circumstances of, the claim. Taxpayers also use this form to request drawback on excise taxes paid on distilled spirits used in non-beverage products. This information is necessary to protect the revenue as it allows TTB to determine if the claim qualifies for relief. Previously, respondents mailed paper copies of TTB F 5620.8 and its supporting documentation to TTB's National Revenue Center (NRC) in Cincinnati, Ohio, for processing. In response to the COVID-19 public health emergency, which has prevented NRC personnel from reporting to their usual workplace, TTB has established a portal on its website to allow respondents to electronically submit claims to TTB. This web-based portal will allow TTB to continue to timely process claims submissions.

The latest form for Claims--Alcohol, Tobacco, and Firearms Taxes expires 2022-01-31 and can be found here.

Claims--Alcohol, Tobacco, and Firearms Taxes

Federal Enterprise Architecture: General Government - Taxation Management

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.