Requirements for Brewery Operations

As a TTB-regulated industry member, you may be responsible for paying federal excise taxes. Your obligation as a taxpayer will depend on your circumstances and business type.

• Excise Tax Rates for Beer
  See current tax rates.
  
  

• Annual Tax Returns (TTB F 5000.24)
  You may file annual tax returns if you were liable for $1,000 or less in beer excise taxes in the preceding calendar year; and reasonably expect to be liable for not more than $1,000 during the current calendar year filed. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to the brewery during the same return period). You may file paper returns or electronically using Pay.gov (recommended). Download TTB F 5000.24 Excise Tax Return. [PDF].
  
  
• Quarterly Tax Returns (TTB F 5000.24)
  You may file quarterly tax returns if you were liable for $50,000 or less in beer excise taxes in the preceding calendar year; and reasonably expect to be liable for not more than $50,000 during the current calendar year filed. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to the brewery during the same return period). You may file paper returns or electronically using Pay.gov (recommended). Download TTB F 5000.24 Excise Tax Return. [PDF].

• Semi-Monthly Tax Returns (TTB F 5000.24)
  Unless prepaid, beer removed for taxable purposes must be filed and paid on a semi-monthly basis on TTB F 5000.24 Excise Tax Return. Brewers must calculate the amount of tax reported on Line 11 of this form using the net taxable removals during the return period (removals for consumption or sale minus beer returned to brewery during the same return period). Do you need help in preparing TTB F 5000.24 or Preparing Form 5000.25 Puerto Rico operations (Ayuda en la Preparación de la Forma 5000.25 "Excise Tax Return - Alcohol and Tobacco (Puerto Rico)?  

• Tax Periods
  For Quarterly Tax Returns the periods follow calendar quarters.
  For Semi-Monthly Tax Returns the periods are from the 1st to 15th, and from the 16th to the end of the month. For September only, the second semi-monthly period is divided into two payment periods (See 25.164a). There are three tax periods in September. Taxpayers who are required to pay by electronic funds transfer (EFT) should refer to paragraph at 27 CFR 25.165 as well.

• Due Dates
  Generally, due dates are no later than 14 days after the close of the return period. If the 14th day falls on a Saturday, Sunday, or legal holiday, the return is due on the immediately preceding date which is not a Saturday, Sunday, or legal holiday. Due dates for the accelerated September payment are different.

• Where to File
  Alcohol and Tobacco Tax and Trade Bureau
  Excise Tax
  P.O. Box 790353
  St. Louis, MO 63179-0353

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You can file your operational report and/or file your excise tax returns and make payments electronically using Pay.gov

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When a TTB form is not prescribed, the records will be those commercial records used in the brewer's accounting system and should contain all of the required information specified by the regulations.

Records You are Required to Maintain:

• Daily records of operations (27 CFR 25.292)
• Records of balling and alcohol content (27 CFR 25.293)
• Inventory records (27 CFR 25.294)
• Records of unsalable beer (27 CFR 25.295)
• Records of beer concentrate (27 CFR 25.296)

Records will be prepared and kept at the brewery premises and available for inspection by a TTB officer during business hours. Required records are to be preserved for a period of not less than three years from either the date of the transaction or the date of the last entry required to be made, whichever is later.

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Requirements for filing operational reports begin upon approval of your brewer's notice.

• Mandatory Quarterly Filing of Operations Report.
  You must report quarterly using either the Quarterly Brewer's Report of Operations (formerly the Brewpub Report of Operations), TTB Form 5130.26 or the Brewer's Report of Operations (TTB F 5130.9). Download TTB F 5130.26 [PDF] if needed. See instructions to the form at http://www.ttb.gov/forms/f513026i.pdf. File this form if you:
  • were liable for $50,000 or less in beer excise taxes in the preceding calendar year; and
  • reasonably expect to be liable for not more than $50,000 during the current calendar year

Brewers who are required to file reports quarterly must also file excise tax returns quarterly unless otherwise eligible to file excise tax returns annually.

• Mandatory Monthly Filing of Brewer's Report of Operations
  You must report monthly (using only the Brewer's Report of Operations, TTB Form 5130.9). Download TTB F 5130.9 [PDF]. File this report if you:
  • were liable for more than $50,000 in beer excise taxes in the preceding calendar year; and/or
  • reasonably expect to be liable for more than $50,000 during the current calendar year

Brewers who are required to file reports monthly must file excise tax returns semi-monthly (twice per month).

For additional information on mandatory report filing frequencies see T.D. TTB-123, Small Brewers Bond Reduction and Requirement to File Tax Returns, Remit Tax Payments and Submit Reports Quarterly and TTB regulations (27 CFR 25.164 and 27 CFR 25.297(b)).

• Where to File:
  Alcohol and Tobacco Tax and Trade Bureau
  National Revenue Center
  8002 Federal Office Building
  550 Main Street
  Cincinnati, OH 45202

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You may want to make changes to or amend your originally approved permit or Brewer's Notice. If you filed your original application on paper, and haven't requested that your data be migrated to our Permits Online system, you should file these amendments on the TTB forms described in the applicable regulations. If you filed your original application through Permits Online, you should also electronically file your amendments in Permits Online. See the regulations at 27 CFR 25.71-85 for more information about changes.

• Change in Brewery Location (Premises)
  Select this amendment if you will be moving your business operations to another location within the same state. If moving to another state you will need to file an original application. You will need to submit a new diagram. Unless you are exempt from bond requirements, you will also need to submit either a superseding bond or consent of surety.
  
  
• Change in Mailing Address *
  Select this amendment if there has been a change to where you will receive mail.
  
  
• Change in Premises Address – USPS *
  Select this amendment if your address was changed by the United States Postal Service but no physical move has taken place.
  
  
• Add/Remove Signing Authority *
  Select this amendment if you will be making any changes to the existing signing authority on file. You will be required to attach the appropriate documentation showing where the authorization is granted.
  
  
• Add/Remove Power of Attorney *
  Select this amendment if you are adding or removing individuals from outside your company with the power to sign and/or act on behalf of the company. When adding a Power of Attorney you are required to mail TTB F 5000.8.
  
  
• Change in Business Name *
  Select this amendment if there has been a change to your legal business entity's name. You need to attach a copy of your amended Articles showing the name change.
  
  
• Add/Remove Brewery Trade Name
  If it is required by the state or the county, a proof of trade name registration must be uploaded and attached to your application. If the state or county does not require trade name registration, a signed and dated statement of this fact should be submitted.
  
  
• Change in Brewery Operations
  Use this amendment if you will change from a Brewpub to a Brewery or a Brewery to a Brewpub.
  
  
• Change in Control *
  A change in actual or legal control occurs when there are changes in stock ownership, LLC membership ownership, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the business. In other words, the same legal entity remains in existence which continues to operate the business in question.
  
  If you are adding a new person, an Owner Officer Information Application must be completed through Permits Online.
  
  
• Change in Officer, Director, Member, or Stockholder/Interest *
  Select this amendment when there is a change in the officers, directors, members and managers, as well as any stockholders/interest holders who hold 10 percent or more. An Owner Office Information Application must be completed for each new person through Permits Online.
  
  
• Bond Superseding/Strengthening/Continuation
  Select this amendment if there are any changes to your existing bond.
  
  Brewer's Bonds expire every four years. Unless the brewer is not required to hold a bond (see 27 CFR 25.91(e)), one of the following must be filed with original signatures and approved prior to the expiration date of the current bond or continuation certificate:
  
  
  • Brewer's Bond Continuation Certificate - TTB F 5130.23
    
    
  • Brewer's Collateral Bond Continuation Certificate – TTB F 5130.27
    
    
  • Brewer's Bond – TTB F 5130.22
    
    
  • Brewer's Collateral Bond – TTB F 5130.25
    
    
• Add/Remove Non-Contiguous Brewery Premises
  Select this amendment if you will be adding or removing a non-contiguous premise. You will need to submit the following information in Permits Online:
  
  
  • New diagram
    
    
  • Change in Bond (Consent of Surety) TTB F 5000.18 (not required if you are exempt from bond requirements)
    
    
• Change in Brewery Bonded Premises (extended, curtailed, or modified)
  Select this amendment if you will have a change in construction or use of the building(s) of the premises including extension or curtailment of your approved premises. A new diagram is required.
  
  
• Add/Remove/Change in Alternation of Brewery Premises
  Select this amendment type if you are an already established brewery and wish to add/remove a contiguous bonded winery, tax paid bottling house, or distilled spirits plant. You will need to submit:
  
  
  • Updated diagram showing which areas will be alternating
    
    
  • Variance Request: Application to use Brewery for Other Purposes
    
    
  • A letterhead notice requesting a variance from the requirement to submit notification of each alternation should be filed
    
    
  • Change in Bond (Consent of Surety) TTB F 5000.18 (not required if you are exempt from bond requirements)
    
    You will need to submit a new application for the commodity that you are adding.
    
    
• Add/Remove Brewery Alternation of Proprietor
  Select this amendment type if you are an established brewery and will be having another brewery, winery, or distilled plant of different ownership; share your premises and/or equipment. You will need to submit in Permits Online:
  
  
  • Updated diagram showing which areas will be alternating
    
    
  • Variance Requests: Application to use Brewery for Other Purposes and Request for Alternate Method of Operations – Change in Premises
    
    
  • Change in Bond (Consent of Surety) TTB F 5000.18 (not required if you are exempt from bond requirements)
    
    
  • Alternating Agreement Contract
    
    
• Add/Remove Variance or Alternate Method *
  Selecting this amendment is a request to vary from the regulations. You will need a letterhead notice stating the regulations you wish to vary from along with a reason why this variance is needed.

Termination of Business *
Select this amendment if you are discontinuing business.

A final Brewery Report of Operations TTB F 5130.9, or Brewpub Report of Operations TTB F 5130.26, must be filed showing all beer on hand as paid or transferred to the new owner before termination. The report must be marked "FINAL REPORT" and have 0.0 "on hand" amount end-of-period.

A final Excise Tax Return TTB F 5000.24 covering the last period of liability marked "FINAL RETURN". The period should cover up to the last day of business as a brewery (including all removals).

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• What is a Brewer's Bond?
  A brewer's bond is formal guarantee (which may be issued by a surety company) to pay tax obligations. It guarantees payment of taxes in the event the brewer does not pay those taxes. Some brewers are exempt from bond requirements under 27 CFR 25.91(e).

• Continuation Certificate
  Your brewer's bond expires four years from the effective date which is the expiration date listed at the bottom of your approved bond form. To ensure continuity of operations, all conditions and/or requirements of Federal laws and regulations must be met; therefore, it is imperative that an acceptable superseding bond or a continuation certificate (TTB F 5130.23) be filed in duplicate, and approved well in advance of the expiration effective date. In other words, once every four years, every brewer intending to continue business as a brewer must file a new bond, or a continuation certificate, before the current bond expires.
  
  If a new bond or continuation certificate is not filed and approved by the expiration effective date of your current bond, you will no longer be permitted to conduct brewery operations, including the brewing production, or removal of beer. The filing of a new bond after the expiration date will no longer be sufficient to allow you to continue brewery operations, and you will have to re-qualify and submit a new Brewer's Notice, a new bond, and all related qualifying documents. Refer to 27 CFR Part 25 Subpart H for further information.
  
  Where to File
  Alcohol and Tobacco Tax and Trade Bureau
  National Revenue Center
  8002 Federal Office Building
  550 Main Street
  Cincinnati, OH 45202

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For laws and regulations that pertain to the brewery industry operations select the "Beer" tab from the TTB.gov website. See other guidance below.

• Beer Laws and Regulations
  For easy access, you can read the Code of Federal Regulations and public laws relating to beer.

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You must obtain label approval prior to bottling if you are shipping out of state. You may file electronically by accessing the COLAs Online system. You must first register for COLAs Online to get access to the Online System. You may also submit your application and other information via postal mail.

• COLAs Online - Electronic Labeling Approval
  This online system gives registered industry members the ability to apply and track the status of label submissions (COLAs) electronically. Please note that a Permit Number is required before you can register for this system. Learn more about using COLAs Online.

• Applying for Approval by Mail
  If you do not file electronically, you must send TTB F 5100.31 - Application for and Certificate/Exemption of Label/Bottle Approval, in duplicate form, to the following address:
  
  Alcohol Labeling and Formulation Division
  Alcohol and Tobacco Tax and Trade Bureau
  1310 G Street, NW, Box 12
  Washington, DC 20005

• More Information
  To learn more about what is required with your label please see our Labeling Resources page or contact the Alcohol Labeling and Formulation Division at 202-453-2250, or toll free 866-927-AFLD (2533) or at Submit an Online Inquiry. Representatives are available 8 a.m. to 4:30 p.m. ET Monday - Friday (except for Federal holidays). For more ways to contact us see the ALFD Contacts page.

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We sometimes require you to submit your formula for approval before you may submit your COLA application. Formula approval, which you can do using Formulas Online, includes a review of your product's ingredients and your production process. We may also require a product sample for lab analysis. Learn which products require formula approval.

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There are additional responsibilities and requirements that you may have to meet including state laws.

• TTB personnel have the right of entry into your premises (under 27 CFR 24.35).

• If you intend to sell your products in any other State (other than the State in which you are applying), you must contact each State individually because they all have different shipping laws. See our direct shipping Web page for more information.

• Please ensure you are in compliance with your State and local authorities before commencing operations (including building/use permits and zoning requirements).

If you have any questions, please contact the Call Center at the National Revenue Center at 1-877-882-3277 or at National Revenue Center.

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