TTB Tutorial: Brewer’s Report of Operations, Excise Tax Returns and Bonds USBevX Conference 2016 February 16 – 18, 2016| Washington, DC Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau January 1, 2015 Changes to the Regulations Regarding How to File Returns and Reports New Form created, Quarterly Brewer’s Report of Operations, TTB F 5130.26 Revised the Brewer’s Report of Operations, TTB F 5130.9 Brewers under $50,000.00 in tax liability in a calendar year are now required to file the reports and returns on a quarterly basis Alcohol and Tobacco Tax and Trade Bureau

TTB F 5130.26 Quarterly Brewer’s Report of Operations Previously was the Brewpub Report of Operations. It has been revised to fit Breweries and Brewpubs. It only gives the totals; it no longer requires the breweries to report the cellar, racking and case operations It has one total line for all the removals, packaged or bulk It now has an inventory tracking line, where the previous Brewpub report did not require the on hand totals Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

TTB F 5130.9 Brewer’s Report of Operations Must be used for all Breweries that have more than $50,000.00 in tax liability in a calendar year No longer required to report the tax liability or materials used in the brewery Reports all the operations at the breweries Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau Excise Tax Return TTB F 5000.24 New requirements as of January 1, 2015: All Brewer’s that have less than $50,000 in tax liability in a calendar year must file the tax return on a quarterly basis We have classified a brewer to be 1 EIN If a control group has multiple locations under 1 EIN, their total tax liability of all their locations is the amount we look at If a control group has multiple EIN’s then we do not look at the total of all locations Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau Brewery Bonds Expire every 4 years and must be renewed to stay compliant as a brewery In December 2012, a temporary Treasury Decision changed the requirements for Breweries under $50,000 in tax liability in a calendar year The new requirements changed so that a $1,000 bond covers up to $50,000 in taxes in a calendar year when the returns are filed on a quarterly basis The Treasury Decision became final in September 2014 If the brewery has over $50,000 in tax liability in a calendar, year then the bond must be 10% of the removals in a calendar year Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau Surety Bonds TTB F 5130.22 Brewer’s Bond Original, Strengthening or Superseding Bond TTB F 5130.23 Brewer’s Bond Continuation Certificate Continues the Brewer’s bond value for another 4 years Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau TTB F 5130.22 Brewer’s Bond Alcohol and Tobacco Tax and Trade Bureau

TTB F 5130.23 Brewer’s Bond Continuation Certificate Alcohol and Tobacco Tax and Trade Bureau

Alcohol and Tobacco Tax and Trade Bureau Collateral Bonds TTB F 5130.25 Brewer's Collateral Bond Original, Strengthening or Superseding Bond TTB F 5130.27 Brewer's Collateral Bond Continuation Certificate Continues the Brewer’s bond value for another 4 years Alcohol and Tobacco Tax and Trade Bureau

TTB F 5130.25 Brewer's Collateral Bond Alcohol and Tobacco Tax and Trade Bureau

TTB F 5130.27 Brewer's Collateral Bond Continuation Certificate Alcohol and Tobacco Tax and Trade Bureau

Melissa Keller, TTB NRC Specialist Speaker Contact Information Melissa Keller, TTB NRC Specialist (513) 684-2793 Melissa.Keller@ttb.gov Alcohol and Tobacco Tax and Trade Bureau