Alcohol FAQs

Yes. TTB regulations at 27 CFR 24.268 require that proprietors report any casualty loss immediately to TTB. However, depending on the circumstances of the natural disaster, TTB may extend the deadline on a case-by-case basis.   Proprietors should report their losses as soon as they are able to determine the extent of the damage to their inventories. In their submissions, proprietors should provide the following information:

• Name and address of the bonded wine premises
• Registry number of the bonded wine premises ("BWN/BWC/BW-State-xxxxx")
• Kind of wine
• Alcohol content
• Approximate volume in gallons
• Date of loss
• Reason for loss (i.e., fire damage)
• Printed name of winery representative
• Signature (Person signing must have signing authority)
• Telephone number

This information should be submitted, either in letter form or as a fax, to TTB's National Revenue Center:

550 Main Street, Room 8970
Cincinnati, OH 45202-3222
Toll-free: 877-882-3277
Fax: 202-453-2338

The volume of wine lost must also be reported on TTB F 5120.17, Report of Wine Premises Operations, for the reporting period during which the loss occurred.

You should document the volume and tax class of wine lost in all appropriate TTB-required records - for example, the bulk still wine record (see 27 CFR 24.301) and the bottled or packed wine record (see 27 CFR 24.308). Additionally, you must report the loss on your next TTB F 5120.17, Report of Wine Premises Operations. The volume of bulk wine lost should be reported on line 29 of Part 1, Section A; the volume of bottled wine lost should be reported on line 18 of Part 1, Section B.

The destruction of wine is provided for in 27 CFR 24.294, which requires that a proprietor first request permission from TTB's National Revenue Center to destroy the lot of wine before proceeding with the destruction.  Depending on the circumstances of the natural disaster, TTB may waive the requirement that proprietors must first obtain TTB approval before destroying the wine.  However, proprietors must still submit a notification, as soon as practical, to the NRC containing the information required by 27 CFR 24.294. This notification should include the following information:

• Date of the letter
• Name and address of the bonded wine premises
• Registry number of the bonded wine premises ("BWN/BWC/BW-State-xxxxx")
• Kind of wine
• Alcohol content
• Approximate volume in gallons
• Where wine was destroyed
• Date of destruction
• Reason for destruction
• Printed name of winery representative
• Signature (Person signing must have signing authority)
• Telephone number

The notification should be faxed to the National Revenue Center at 202-453-2338, or mailed to:

TTB National Revenue Center               
550 Main St., Room 8970
Cincinnati, OH 45202

If you have wine spirits that must be destroyed, follow the procedure outlined in 27 CFR  24.235(b). The notification required by § 24.235(b) must be sent to the District Director, Trade Investigations Division, who serves your area. For contact information, see our Trade Investigation Division Office Location Mapat TTB.gov.

Please note that the wine must be destroyed in compliance with your local environmental and waste disposal rules.

Show the amount destroyed on TTB F 5120.17, Report of Wine Premises Operations, for the period in which the product was destroyed. The volume of bulk wine destroyed will be entered in the write-in entry Lines 24-28 of Part I, Section A. The volume of bottled wine destroyed will be entered in the write-in entry lines 15-17 of Part I, Section B. The volume of wine spirits destroyed will be entered on line 7 of Part III.

Yes, retailers, wholesalers, and importers of beverage alcohol products and importers of tobacco products may file claims with TTB for a refund of the federal excise taxes paid on any beverage alcohol or tobacco products that were lost as a result of natural disasters, including hurricanes, tornadoes, flooding, and wildfires. However, retailers and wholesalers of tobacco products may only file a claim if the loss occurs as the result of a presidentially declared major disaster. To determine if a Presidential declaration of a major disaster has been made, please visit Disaster Declarations at FEMA.gov. For detailed information on how to file a claim, please visit Disaster Relief at TTB.gov.

TTB will consider waiving late filing, payment, or deposit penalties on a case-by-case basis. Wherever warranted, waivers will be approved based on the statutory standard of reasonable cause and a lack of willful neglect demonstrated by the taxpayer.
To qualify for such a waiver, a taxpayer must:

• Demonstrate, to the satisfaction of the TTB National Revenue Center (NRC), that wildfires directly affected your ability to timely file, pay, or deposit; and
• Contact the NRC:
  550 Main Street, Room 8970
  Cincinnati, OH 45202-3222
  Toll-free: 877-882-3277
  Fax:  202-453-2338

Businesses (retailers, wholesalers, importers, exporters, and manufacturers of beverage alcohol and importers, export warehouse proprietors, and manufacturers of tobacco products and processed tobacco) may file claims with TTB for the payment (refund or allowance of credit) of federal excise taxes paid on beverage alcohol or tobacco products lost, rendered unmarketable, or condemned by a duly authorized official under various circumstances, including natural disasters. However, retailers and wholesalers of tobacco products may only file a claim if the loss occurs as the result of a presidentially declared major disaster. To determine whether a Presidential declaration has been made, visit Disaster Declarations at FEMA.gov. For detailed information on how to file a claim, please visit Disaster Relief at TTB.gov.