If your application to operate a Beverage Distilled Spirits Plant has been approved, you must keep all approval documents readily available for examination by TTB officials.
There are requirements that you must meet to maintain your business. We are providing this information to help you meet these requirements.
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.
- Excise Tax Rates for Distilled Spirits
See current tax rates.
- Where to file Tax Returns
File in accordance with the instructions on the form.
- 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.
- 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.
- 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.
- 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.
Requirements for filing operational reports begin upon approval of your permit even if there is no activity. Monthly reports are due 15 days after the end of the reporting period. Only file the reports that apply to the operations authorized by your permit. You may file these reports electronically through Pay.gov (recommended) or 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.
- Monthly Report of Storage Operations (TTB F 5110.11)
Download TTB F 5110.11 [PDF]. Need Help with Form 5110.11? Try our helpful tutorial! - Monthly Report of Processing Operations (TTB F 5110.28)
Download TTB F 5110.28 [PDF]. Need Help with Form 5110.28? Try our helpful tutorial! - Monthly Report of Production Operations (TTB F 5110.40)
Download TTB F 5110.40 [PDF]. Need Help with Form 5110.40? Try our helpful tutorial! - Where to file Reports
Reports should be submitted to the address on the form or in the instructions for filing.
You can file your operational report and/or file your excise tax returns and make payments electronically using Pay.gov. 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.
- Electronic Funds Transfer
An EFT is a non-paper, computer-to-computer transfer of funds from a taxpayer's financial institution account to Treasury's account at a Federal Reserve Bank. Such transfers are initiated through an electronic terminal and not by check, money order, or other paper instrument. - Payments
TTB accepts electronic payments through the Federal Reserve Communications System and through Automated Clearing House (ACH) credit transfers.- Fedwire Transfers
EFT payments through the Federal Reserve Communications System (using Fedwire) to Treasury's main account at the Federal Reserve Bank of New York are completed on the day they are initiated, generally in a matter of minutes. The Federal Reserve (Fed) guarantees the payment is final as soon as the receiving institution is notified. The Fed debits the taxpayer's bank account and credits the account of Treasury for TTB. - ACH Credit Transfers
The ACH system is an electronic network for financial transactions in the United States. ACH credit transfers are completed on the following business day. Payments must be submitted before 4 p.m. EST to be posted in a timely manner.
For general information on making EFT payments to TTB and to find out if you are required to make payments by EFT, please read TTB Procedure 2011-1 or see our EFT Web page. The information above is provided as a supplement to the Procedure.
- Fedwire Transfers
Any change in the name, address, ownership, management or control of the business must be reported to TTB without delay. If you filed your original application on paper, and haven't requested that your data be migrated to our Permits Online system, you should file these amendments on the TTB forms described in the applicable regulations. If you filed your original application through Permits Online, you should also electronically file your amendments in Permits Online. See the regulations at 27 CFR 19.111-147 for more information about changes.
- Change in Premise Location
Select this amendment if you will be moving your business operations to another location within the same state. If moving to another state you will need to file an original application. You will need to submit a new diagram. Unless you are exempt from bond requirements, you will also need to submit either a superseding bond or consent of surety.
- Change in Mailing Address
Select this amendment if there has been a change to where you will receive mail.
- Change in Premises Address – USPS
Select this amendment if your address was changed by the United States Postal Service but no physical move has taken place.
- Add/Remove Signing Authority
Select this amendment if you will be making any changes to the existing signing authority on file. You will be required to attach the appropriate documentation showing where the authorization is granted.
- Add/Remove Power of Attorney
Select this amendment if you are adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you must upload the form into Permits Online. Download TTB F 5000.8 [PDF].
- Change in Business Name
Select this amendment if there has been a change to your legal business entity's name. You will need to attach a copy of your amended Articles showing the name change.
- Change in Control
A change in actual or legal control occurs when there are changes in stock ownership, LLC membership ownership, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the subject business. In other words, the same legal entity remains in existence which continues to operate the business in question.
If adding a new person, an Owner Officer Information Application must be completed through Permits Online.
- Change in Officer, Director, Member, or Stockholder/Interest
Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders/interest holders who hold 10 percent or more. An Owner Office Information Application must be completed for each new person through Permits Online.
- Add/Remove Variance or Alternate Method
Selecting this amendment is a request to vary from the regulations. You must state the regulations you wish to vary from along with a reason why this variance is needed.
- Termination of Business
Select this amendment if you are discontinuing business.
A final Excise Tax Return TTB F 5000.24 covering the last period of liability marked "FINAL RETURN". The period should cover up to the last day of business as a distilled spirits plant.
- Change in Security*
Select this amendment if any changes to your premises security will take place from your current approved registration.
- Add/Remove Trade Name*
Select this amendment if you will be adding or removing a trade name, such as labeling, operating name (doing business as (dba), or "bottling on account for." If adding a "bottling on account for," you will need both proof from the state and a letterhead from the person you will be bottling for giving you permission to use the trade name.
- Change in DSP Operations or Procedures*
Select this amendment if you will be changing any operations at the distillery. For example, adding processor to the operations. Unless you are exempt from bond requirements, you will be required to submit a superseding bond to cover new operations as a distiller, warehouseman, or processor if the previous bond did not cover those operations.
- Bond-Superseding /Strengthening/Adding/Terminating*
Select this amendment if there will be any changes to Surety Company or an increase in your penal sum, or if you will be adding a new bond after previously having been bond-exempt or terminating a bond after becoming bond-exempt. Download Distilled Spirits Bond TTB F 5110.56 [PDF].
- DSP Receiving Spirits by Transfer in Bond*
Select this amendment when you will be receiving bulk spirits in bond from another location. You will then print out a copy to supply to the appropriate company.
- Add / Remove Non-Contiguous Distilled Spirits Plant Premises*
Select this amendment if you will be adding or removing a non-contiguous premise. You will need to submit:
- New diagram
- Change in Bond (Consent of Surety) TTB F 5000.18 [PDF] (not required if you are exempt from bond requirements)
- New diagram
- Change in Bonded Premises (extended, curtailed or modify)*
Select this amendment if you will have a change in construction or use of the building(s) of the premises including extension or curtailment of your approved premises.
Note - New diagram required
This amendment type does not apply if you are exempt from bond requirements. - Add / Remove Alternation of Distilled Spirits Premises*
Select this amendment type if you are an already established distillery and wish to add/remove a winery, tax- paid wine bottling house, or brewery.- Updated diagram showing which areas will be alternating
- Variance Request:
- Change in Bond (Consent of Surety) TTB F 5000.18 [PDF] (not required if you are exempt from bond requirements)
** A new application or amendment for the commodity that is being added.
- Updated diagram showing which areas will be alternating
- Add/Remove Alternation of Proprietor*
Select this amendment type if you are an established distillery and will be having another distillery, winery, or brewery plant of different ownership; share your premises and/or equipment. You will need to scan and submit into Permits Online the following documents:- Updated diagram showing which areas will be alternating
- Change in Bond (Consent of Surety) TTB F 5000.18 [PDF] (not required if you are exempt from bond requirements)
- Alternating Agreement Contract
- Updated diagram showing which areas will be alternating
See Title 27 - Code of Federal Regulations and public laws relating to the distilled spirits industry using the links below.
- Laws
Chapter 51 of the Internal Revenue Code
Federal Alcohol Administration Act (27 U.S.C., Chapter 8)
Public Law 107-188 - The Public Health Security and Bioterrorism Preparedness and Response Act of 2002
You must obtain label approval prior to bottling. You may file electronically by accessing the COLAs Online system. You must first register for COLAs Online to get access to the Online System. You may also submit your application and other information via postal mail.
- COLAs Online - Electronic Labeling Approval
This online system gives registered industry members the ability to apply for and track the status of label submissions (COLAs) electronically. Please note that a Permit Number is required before you can register for this system. Learn more about using COLAs Online. - Applying for Approval by Mail
If you do not file electronically, you must send TTB F 5100.51 - Application for and Certificate/Exemption of Label/Bottle Approval, in duplicate, to the following address:
Alcohol Labeling and Formulation Division
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street, NW, Box 12
Washington, DC 20005 - More Information
To learn more about what is required with your label please see our Labeling Resources page or contact the Alcohol Labeling and Formulation Division (ALFD) at 202-453-2250 or toll free 866-927-AFLD (2533) or at Submit an Online Inquiry. Representatives are available 8 a.m. to 4:30 p.m. ET Monday - Friday (except for Federal holidays). For more ways to contact us see the ALFD Contacts page.
We sometimes require you to submit your formula for approval before you may submit your COLA application. Formula approval, which you can do using Formulas Online, includes a review of your product's ingredients and your production process. We may also require a product sample for lab analysis. Learn which products require formula approval.
As a manufacturer and/or processor of alcohol, you must register with the FDA in accordance with the Bioterrorism Act. Under this Act, any domestic or foreign facilities that manufacture, process, pack or hold food for human or animal consumption in the U.S. must register. "Food" includes alcoholic beverages.
There are additional responsibilities and requirements that you may have to meet including state laws.
- TTB personnel have the right of entry into your premises.
- All taxpaid products on the bonded premises must be clearly marked and segregated.
- Please ensure you are in compliance with your State and local authorities before commencing operations (including building/use permits and zoning requirements). If you intend to sell your products in any other State (other than the State in which you are applying), you must contact each State individually because they all have different shipping laws.
