TTB - BREWERY COMPLIANCE
ON-GOING BREWERY REPORTING REQUIREMENTS
TTB Brewery (Brewers Notice)
Brewer's Report of Operations
When your TTB Brewers Notice is issued, you will be required to submit either a monthly OR a Quarterly Brewer's Report of Operations to TTB and an Excise Tax form with payment.
Requirements for filing operational reports begin upon approval of your brewer's notice.
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Mandatory Quarterly Filing of Operations Report.
You must report quarterly using either the Quarterly Brewer's Report of Operations (formerly the Brewpub Report of Operations), TTB Form 5130.26 or the Brewer's Report of Operations (TTB F 5130.9). Download TTB F 5130.26 [PDF] if needed. See instructions to the form at http://www.ttb.gov/forms/f513026i.pdf. File this form if you:-
were liable for $50,000 or less in beer excise taxes in the preceding calendar year; and
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reasonably expect to be liable for not more than $50,000 during the current calendar year
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Brewers who are required to file reports quarterly must also file excise tax returns quarterly unless otherwise eligible to file excise tax returns annually.
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Mandatory Monthly Filing of Brewer's Report of Operations
You must report monthly (using only the Brewer's Report of Operations, TTB Form 5130.9). Download TTB F 5130.9 [PDF]. File this report if you:-
were liable for more than $50,000 in beer excise taxes in the preceding calendar year; and/or
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reasonably expect to be liable for more than $50,000 during the current calendar year
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Brewers who are required to file reports monthly must file excise tax returns semi-monthly (twice per month).
For additional information on mandatory report filing frequencies see T.D. TTB-123, Small Brewers Bond Reduction and Requirement to File Tax Returns, Remit Tax Payments and Submit Reports Quarterly and TTB regulations (27 CFR 25.164 and 27 CFR 25.297(b)).
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Where to File:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202
TTB Malt Beverage Tax Rates & Excise Tax Reporting
As a TTB-regulated industry member, you may be responsible for paying federal excise taxes. Your obligation as a taxpayer will depend on your circumstances and business type.
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Excise Tax Rates for Beer
See current tax rates.
UPDATED as of January 6, 2021: This item was revised to provide information on current tax rates.
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Annual Tax Returns (TTB F 5000.24)
You may file annual tax returns if you were liable for $1,000 or less in beer excise taxes in the preceding calendar year; and reasonably expect to be liable for not more than $1,000 during the current calendar year filed. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to the brewery during the same return period). You may file paper returns or electronically using Pay.gov (recommended). Download TTB F 5000.24 Excise Tax Return. [PDF].
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Quarterly Tax Returns (TTB F 5000.24)
You may file quarterly tax returns if you were liable for $50,000 or less in beer excise taxes in the preceding calendar year; and reasonably expect to be liable for not more than $50,000 during the current calendar year filed. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to the brewery during the same return period). You may file paper returns or electronically using Pay.gov (recommended). Download TTB F 5000.24 Excise Tax Return. [PDF].
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Semi-Monthly Tax Returns (TTB F 5000.24)
Unless prepaid, beer removed for taxable purposes must be filed and paid on a semi-monthly basis on TTB F 5000.24 Excise Tax Return. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to brewery during the same return period). Do you need help in preparing TTB F 5000.24 or Preparing Form 5000.25 Puerto Rico operations (Ayuda en la Preparación de la Forma 5000.25 "Excise Tax Return - Alcohol and Tobacco (Puerto Rico)?
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Tax Periods
For Quarterly Tax Returns the periods follow calendar quarters.
For Semi-Monthly Tax Returns the periods are from the 1st to 15th, and from the 16th to the end of the month. For September only, the second semi-monthly period is divided into two payment periods (See 25.164a). There are three tax periods in September. Taxpayers who are required to pay by electronic funds transfer (EFT) should refer to paragraph at 27 CFR 25.165 as well.
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Due Dates
Generally, due dates are no later than 14 days after the close of the return period. If the 14th day falls on a Saturday, Sunday, or legal holiday, the return is due on the immediately preceding date which is not a Saturday, Sunday, or legal holiday. Due dates for the accelerated September payment are different.
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Where to File
Alcohol and Tobacco Tax and Trade Bureau
Excise Tax
P.O. Box 790353
St. Louis, MO 63179-0353
