TTB NEWSLETTER | Weekly News

July 12, 2019

IN THIS ISSUE

Greetings! This week's top news includes a reminder that it's time to file quarterly tax returns and operational reports. Also, if you're a cider company, you may want to check out our Cider Resources page, and we recently accepted an offer in compromise from a distillery.

QUARTERLY TAX RETURNS AND OPERATIONAL REPORTS ARE DUE

Returns. Taxpayers who were liable for not more than $50,000 in distilled spirits, wine or beer excise tax in the previous calendar year, and who reasonably expect to be liable for not more than $50,000 in such taxes in the current year are eligible to file tax returns and pay those taxes on a quarterly basis.

Quarterly returns for the second quarter of 2019 (April 1 – June 30, 2019) are due today, July 12, 2019.

Reports. Certain brewers and proprietors of bonded premises are eligible to file quarterly operational reports (see Due Dates for Operational Reports for eligibility requirements).

Quarterly reports for the second quarter of 2019 (April 1 – June 30, 2019) are due on or before July 15, 2019.

Automated Reminders. Stay current with filing frequencies and operational reports, excise tax, and export due dates by subscribing to receive automated email reminders telling you it is time to file. Once signed up, we will send you an email reminder a week in advance (3 days before for semi-monthly filers) of several required operational reports and federal excise tax returns due dates. Sign up on our automated reminders page.

CIDER RESOURCES

Although some states treat cider as a malt beverage or beer, cider is a wine under the Internal Revenue Code and Federal Alcohol Administration Act, which are the laws administered by TTB. As such, references to wine in the regulations generally also apply to cider, even though cider isn’t specifically named.

In order to assist cider companies with navigating the TTB regulations, we have a Cider Resources page on TTB.gov that provides links to cider specific guidance, such as FAQs and training presentations we’ve used at past cider events.

TTB ACCEPTS OFFER IN COMPROMISE FOR FAILURE TO PAY EXCISE TAX ON DISTILLED SPIRITS

Willie’s Distillery, Inc. of Ennis, Montana offered $300,000 to settle a $545,934.95 tax liability resulting from alleged failure to pay federal excise tax on distilled spirits.

You can see this offer in compromise and others on the Field Operations Administrative Cases page.

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