1. 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

2. 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
Revised the Brewer’s Report of Operations, TTB F
Brewers under $50, 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

3. 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

4. Alcohol and Tobacco Tax and Trade Bureau

5. TTB F 5130.9 Brewer’s Report of Operations
Must be used for all Breweries that have more than $50, 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

6. Alcohol and Tobacco Tax and Trade Bureau

7. Alcohol and Tobacco Tax and Trade Bureau

8. Alcohol and Tobacco Tax and Trade Bureau

9. Alcohol and Tobacco Tax and Trade Bureau
Excise Tax Return TTB F
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

10. Alcohol and Tobacco Tax and Trade Bureau

11. Alcohol and Tobacco Tax and Trade Bureau

12. 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

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

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

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

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

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

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

19. Melissa Keller, TTB NRC Specialist
Speaker Contact Information
Melissa Keller, TTB NRC Specialist
(513)
Alcohol and Tobacco Tax and Trade Bureau