DISTILLERY COMPLIANCE
Federal TTB Distillery Reporting Requirements
When your TTB Distillery Permit (DSP) is issued, you will be required to submit up to 3 monthly reports to TTB(Depending on your license type) and Excise Tax form with payment.
Requirements:
Monthly Operational Reports are Due by the 15 of the current Month for the prior months operations.
TTB F 5110.40 - Monthly Report of Production Operations - https://www.ttb.gov/images/pdfs/forms/f511040.pdf
Distillery Operational Report Instructions
Monthly Report of Storage Operations
https://www.ttb.gov/images/forms_tutorials/f511011/f511011_tutorial.html
Monthly Report of Processing Operations
https://www.ttb.gov/images/forms_tutorials/f511028/f511028_tutorial.html
Monthly Report of Production Operations
https://www.ttb.gov/images/forms_tutorials/f511040/f511040_tutorial.html
One Excise Tax Form & Payment due - for spirits taken out of your bonded storage
https://www.ttb.gov/images/pdfs/forms/f500024sm.pdf
With Payment if Due
Taxes are paid to TTB when finished spirits are removed from bonded premises. Your obligation as a taxpayer will depend on your circumstances and business type.
You may file your excise tax return electronically using Pay.gov (recommended) or submit TTB F 5000.24sm (smart form version) by mail. If you use Pay.gov you need to retain copies of your reports and returns as Pay.gov is limited on space for saving these documents. Previously filed returns and reports will be purged off the Pay.gov system.
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Where to file Tax Returns
File in accordance with the instructions on the form.
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Due Dates
Generally, due dates (postmark or receipt dates) for semi-monthly returns are no later than 14 days after the close of the return period. If, however, the 14th day falls on a Saturday, Sunday, or legal holiday, the return is due on the immediately preceding day which is not a Saturday, Sunday, or legal holiday. If you file semi-monthly tax returns (see below), note that due dates for the accelerated September payments are different; please pay particular attention to the requirements in 27 CFR 19.236 and 19.237 to ensure timely filing. See the schedule of excise tax due dates.
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Semi-monthly Tax Returns
Tax periods: From the 1st – 15th, and from the 16th – end of the month. For September only, the second semi-monthly period is divided into two payment periods (see 19.237). Taxpayers required to pay by Electronic Funds Transfer should refer to 19.237(a)(1) as well.
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Quarterly Tax Return
You must meet certain conditions to file quarterly. A calendar quarter means the three-month period ending on March 31, June 30, September 30 and December 31. Refer to our Taxes and Filing Web page for further details as well as for the schedule of due dates. Please note that penalties and interest will be assessed if a tax return is not filed on time.
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Annual Tax Return
You must meet certain conditions to file annually. The return period for annual filing is the calendar year ending December 31. Refer to our Taxes and Filing Web page for further details as well as for the schedule of due dates. Please note that penalties and interest will be assessed if a tax return is not filed on time.
