Excise Tax Return

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5061(a) and 5703(b), the Federal alcohol and tobacco excise taxes imposed by the IRC are collected on the basis of a return, submitted and containing such information as the Secretary of the Treasury requires by regulation. Under those IRC authorities, the TTB regulations require such excise taxpayers, other than those in Puerto Rico, report their alcohol or tobacco excise tax liability using TTB F 5000.24, Excise Tax Return. Tobacco taxpayers and large alcohol producers file their returns and pay their excise taxes on a semi-monthly basis, while certain small alcohol producers file returns and pay taxes on a quarterly or annual basis, depending on certain circumstances. The collected information is necessary to protect the revenue as it allows TTB to establish a taxpayer's identity, the amount and type of taxes due, and the amount of payments made.

The latest form for Excise Tax Return expires 2024-01-31 and can be found here.