Beer Industry

Sample Brewer's Report

Helpful Hints for Preparing TTB Form 5130.9, Brewer's Report of Operations

You must file the TTB F 5130.9, Brewer's Report of Operations if:

  • You produce more than 5,000 barrels of beer per year or
  • You produce not more than 5,000 barrels of beer per year and you bottle or keg your beer for removal from your brewery. (See the instructions section of Form 5130.9 for more information.)

Helpful Hints

  1. Check that Line 1, Part 1, agrees with Line 33, Part 1, of the previous period's report. On hand end of period 1 should equal on hand beginning of period 2. The first report filed should have a zero on hand beginning of period.
  2. Check that Line 4, Column (b), Part 1, agrees with Line 24, Part 1, Column c plus e, Part 1. These totals equal the amount in Column g of the same line.
  3. Check that Line 6, Column (c), Part 1, agrees with Line 22, Column (b), Part 1.
  4. Check that Line 6, Column (e), Part 1, agrees with Line 23, Column (b), Part 1.
  5. Check that Line 9, Column (d), Part 1, agrees with Line 25, Column (c), Part 1.
  6. Check that Line 10, Column (f), Part 1, agrees with Line 26, Column (e) Part 1.
  7. Check that Line 13 and 34, Part 1, are mathematically correct and agree with each other. The figures on Line 13 should be the same as the figure in the same column on Line 34.
  8. Check that the quantities reported on Line 14 and/or 15, Part 1 minus the quantity shown on Line 7, Part 1, agree with the total Tax Liability (Line 17) on the excise tax returns filed for the same period.
  9. If any beer is exported without payment of tax, the quantities reported on Line 16 & 17 Part 1 must equal the amount of barrels totaled on all Forms TTB F 5130.12, Beer For Export, during the reporting period.
  10. Check that shortages reported on Line 31, Columns (d) and (f), Part 1, are either properly explained in Part 5 – Remarks and/or taxpaid.
  11. If there are entries in Part 1, Line 2 and 3 or Part 4, Line 1, there should be entries in Part 3. When any beer or cereal beverages are produced the brewer must account for any products used in the production process. IE: 10 pounds malt used, 50 hops used etc. This is reported in Part 3, Summary of Materials Used and Wort Produced.
  12. Please be sure that someone who has the authority to do so signs the operations report and excise tax returns.

Worksheet Screencap

Page last reviewed: August 15, 2012
Page last updated: June 15, 2015
Maintained by: National Revenue Center

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