Purpose
TTB Form 5120.17 is used to report wine operations to the Alcohol and Tobacco Tax and Trade Bureau (TTB).
Bonded Wine Premises proprietors are required to report many of the activities that take place on the bonded premises on a regular basis. These activities include reporting the materials brought onto the wine premises, and reporting what happens from there regarding the quantity produced, transferred out in bond, bottled, etc.
Deadlines for Filing
TTB Form 5120.17 is required to be filed on a monthly basis unless the winery is eligible to file either:
- Annually - The wine premises may be eligible to file annually if it:
- Is eligible to file tax returns on an annual basis
- Has less than 20,000 gals of wine on hand at all times
- Quarterly - The wine premises may be able to file quarterly if it :
- Is eligible to file a quarterly tax return
- Has less than 60,000 gals of wine on hand at all times
- Provides written intent to the NRC
See 27 CFR 24.271 for information about filing tax returns on a semi-monthly, quarterly or annual basis.
Before You Begin
The following is a list of all the materials and related information you should collect before beginning Form 5120.17.
- EIN number
- Registry/Permit number
- A copy of the completed Form 5120.17 you submitted for the previous reporting period
- Documentation to provide sufficient support for entries
Instructions
The TTB Form 5120.17 in this tutorial has been enhanced to provide links to frequently asked questions about some areas of the form.
To display the FAQ for a relevant section, access the example form and click the FAQ icon.
Section A Bulk Wines
I am a small winery expecting to produce 2,400 gallons of wine per year for the next few years.
How may I qualify to submit my TTB F 5120.17 on an annual basis, or must I continue to submit this on a monthly basis?The annual report filing qualification is dependent upon how much wine is in the wine premises at any time and whether the winery is eligible to pay the excise tax on an annual basis. These are the requirements that must be met:
- Have less than 20,000 gallons of wine (Bulk and bottled) on hand at any given time at the bonded wine premises
- Pay less than $1,000 in excise tax per year
If these two requirements can be met, then just write a note on the back of the next F. 5120.17 you submit in the space at the bottom, Part X, that says you will be filing annually.
There is another middle ground on the filing, and that is Quarterly. These are the requirements for quarterly filing of the reports:
- Have less than 60,000 gallons of wine (bulk and bottled) on hand at any given time at the bonded wine premises
- Pay less than $50,000 in excise tax per year
So, if you exceed the eligibility requirements for Annual Filing, you may be eligible for Quarterly Filing. In either case, please notify TTB by writing the note on the back of the next report filed.
To what level of detail are the gallonages supposed to be tracked and recorded on the monthly report of cellar operations 5120.17 (702), please? We have been filling in the 5120.17 with gallons recorded to the 100th place. 0.01WG. Is this no longer required and since when? Is this in the CFR somewhere? Thank you for your help.
There is no requirement to extend the figures shown on the Report Form 5120.17 beyond whole numbers. There is a requirement to extend to the nearest 10th on the Taxable Removal Record, but there isn’t a similar requirement for completing the Report Form.
Here is the Taxable Removal Record regulation, 27 CFR 24.310:
24.310 Taxpaid removals from bond record.
A proprietor removing wine from bond for consumption or sale on determination of tax shall maintain a record of wine removed at the time of removal either to taxpaid wine premises, taxpaid wine bottling house premises, or for direct shipment. The record will show the date of removal, the name and address of the person to whom shipped, and the volume, kind (class and type), and alcohol content of the wine. However, on any individual sale of less than 80 liters, the name and address of the purchaser need not be recorded. The proprietor who removes taxpaid bulk wine to another wine premises shall prepare the shipping record and follow the procedures prescribed by §24.281. The volume of wine removed taxpaid will be summarized daily by tax class in wine gallons to the nearest tenth gallon. (Sec. 201, Pub. L. 85–859, 72 Stat. 1381, as amended (26 U.S.C. 5367))
We received our permit in November but still have not received our state permit so we haven’t opened or produced any wine yet. Do we still need to send in the reporting forms each month?
Yes, but you must file at least one to let TTB know that you haven’t started yet, or a letter to that effect.
What version or size of the paper form should I use?
Any size is acceptable as long as the most current version of the form is being used. TTB will accept the 11 X 17 sizes, legal size, 8 ½ x 11 sizes, form available and downloadable from the TTB website, industry-member computer generated forms but they must match the TTB-OMB (Office of Management and Budget) approved form.
Instructions
In this sample completed TTB Form 5120.17, the company completing the form runs a small winery The company reports its activities quarterly.
Leblonz’ s Winery and Vineyard recently moved 22,600 gallons of grape wine from fermentation. The winery produced 325 gallons of port, and received 600 gallons of wine in bond from another winery.
In addition, they received 250 tons of grapes during the month and used them all for producing the wine. 200 gallons of apple concentrate was also received for production of hard cider.
Mr. Leblonz, the winemaker, discovered that some of the bottled wine was undergoing secondary fermentation. 25 cases were returned unmerchantable and 95 cases of the same wine never left the winery. He had to dump the entire 120 cases back to bulk. He then bottled 1000 cases. As a new venture, LeBlonz also produced 230 gallons of Angelica by blending 115 gallons of dry white wine with 115 gallons of higher alcohol wine.
The winery removed 500 cases of white table wine for sale and 2 cases of 16% red wine. 450 cases of the white wine and both cases of red wine went to a wholesaler and the other 50 cases were sent to a taxpaid area at the winery. Their newly decorated tasting room poured 3 cases, and the shipping department exported 50 cases.
To view an explanation of why and how each completed block was derived, click on the relevant field on the form, which can by accessed by clicking here or on the Sample Form link.
