Frequently Asked Questions
TTB Form 5620.8b

Instructions

The TTB Form 5620.8 in this tutorial has been enhanced to provide examples of how the form is used for the various types of claims filed for each industry, as well as explanations of some of the more potentially difficult areas of the form itself.

To access the sample form for use by this industry, click here.

Wine

1.
What supporting documents are required for claims on wine lost or destroyed in bond?
 
These claims are supported by affidavits of persons having knowledge of the loss or destruction.  If the claim was filed for tax on wine or spirits lost in transit, a copy of the carrier’s bill of lading must be provided.
2.
Under what circumstances can unmerchantable wine be returned to bonded wine premises? 
 
It may be returned for reconditioning, reformulation or destruction.
3.
What information is required on a claim for unmerchantable wine returned to bonded wine premises?
 
The kind, volume, and tax class of wine; as to each tax class, the amount of tax previously paid or determined; and the date the wine was returned to bond (must be filed with TTB within 6 months after the date of the return.)
The claimant must also specify whether they have or will be indemnified or recompensed from insurance. 
4.
When must a claim for allowance of loss on wine be filed?
 
A claim for allowance of loss for wine lost in transit, by fire or other casualty or any other extraordinary or unusual losses including theft, must be filed immediately. Please mail the claim form to:
TTB-NRC
550 Main Street, Ste 8002
Cincinnati, OH 45202
5.
What information must an allowance of loss on wine claim contain?
 
The original volume of wine which sustained the loss, the tax class, the quantity of wine lost, and the percentage of wine lost.
6.
What is a Remission of Tax Claim?
 
A qualified permittee, manufacturer, or proprietor may file a claim for remission of tax on the quantity of distilled spirits, (including distilling material and denatured spirits) or tobacco products that were lost or destroyed while in bond, if the tax has not been paid or determined.   Claim of this type may also be filed to cover untaxpaid beer lost in transit between breweries and untaxed paid wine removed for export, but lost while in transit to the point of export.  Note: This type of claim may be filed only by the person liable for paying the tax.
7.
What is an Abatement of Tax Claim?
 
A claim of abatement of tax on firearms, ammunition, distilled spirits, wines, beer, or tobacco products may be filed if the tax is assessed or has been assessed excessively and the taxpayer believes that the tax, or any portion of the tax, is not due.
8.
What is a Refund or Credit of Tax Claim?
 
A claim may be filed by a taxpayer for an overpayment of any tax imposed by title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years of the time the tax was paid.
9.
What is a Disaster Claim?
 
According to 26 USC Section 5064 and 27 CFR 70.603, a claim filed within 6 months of the disaster and claimant must prove he has not be indemnified by insurance or otherwise in respect to the tax.  Must provide a copy of the insurance policy.
10.
Who can sign a claim?
 
Person with signing authority on file TTB on Form 5000.8, Power of Attorney or Form 5100.1, Signing Authority for Corporate Officials.  Exception to this rule is if it is a disaster claim because most retailers do not have a permit with TTB.
11.
Do I have to pay Special Occupation Tax prior to filing a claim?
 
You do not have to pay the Special Occupation Tax at this time; however, you must register every year by July 1 for the following tax year.  If you are not registered, your claim could be denied or delayed.
12.
Can I take a credit on my tax return for a claim filed?
 
Yes, if you filed an allowance for credit claim with TTB.  You cannot take the credit until the claim is approved by TTB.