Requirements for Distilled Spirits Plants (Industrial Alcohol) Operations

Requirements for filing operational reports begin upon approval of your permit. Monthly reports are due 15 days after the end of the reporting period. Only file the reports that apply to the operations authorized by your permit.  You may file these reports electronically through Pay.gov.

• Where to File using a Paper Form:
  National Revenue Center
  550 Main Street, Suite 8002
  Cincinnati, OH 45202-5215

• Monthly Report of Storage Operations (TTB F 5110.11)
  Every proprietor approved as a warehouseman should prepare this report monthly. You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.11 [PDF]. Need Help with Form 5110.11?

• Monthly Report of Processing Operations (TTB F 5110.28)
  Every proprietor engaged in processing operations must prepare this report each month.  You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.28 [PDF].  Need help with TTB F 5110.28?

• Monthly Report of Production Operations (TTB F 5110.40)
  Every proprietor of a distilled spirits plant must prepare this report monthly.  You can file the report through Pay.gov (recommended) or a send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.40 [PDF]. Need help with TTB F 5110.40?  

• Monthly Report of Processing (Denaturing) Operations (5110.43)
  Each proprietor of a distilled spirits plant who is authorized to process, including the denaturing of spirits, should prepare this report monthly.  You can file the report through Pay.gov (recommended) or send a paper copy to the National Revenue Center (address above) and retain a copy for your files.  The report is due no later than the 15th day of the month following the month for which it was prepared.  Download TTB F 5110.43 [PDF].  Need Help with TTB F 5110.43?

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Spirits removed that are subject to taxation should be paid on a semi-monthly basis (or quarterly if your tax liability does not exceed $50,000 in a calendar year).  You may file your excise tax return electronically using Pay.gov (recommended) or submit Excise Tax Return TTB F 5000.24.  

Please note that penalties and interest will be assessed if a tax return is not filed on time.

• Semi-monthly Tax Returns
  Tax periods:  From the 1st to the 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 27 CFR 19.237(a)(2)).  Taxpayers required to pay by Electronic Funds Transfer  should refer to 27 CFR 19.237(a)(1). 
  
  Due Dates
  Generally, due dates (postmark or receipt dates) for semi-monthly returns are no later than 14 days after the close of the return period.  If, however, the 14th day falls on a Saturday, Sunday, or legal holiday, the return is due on the immediately preceding day, which is not a Saturday, Sunday, or legal holiday.  Due dates for the accelerated September payments are different; please pay particular attention to the requirements in 27 CFR 19.523 to ensure timely filing. See the schedule of excise tax due dates.  

• Quarterly Tax Return
  A calendar quarter means the three-month period ending on March 31, June 30, September 30 and December 31.  Refer to our Taxes and Filing page for further details, as well as for schedule of due dates. 

• 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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• If you plan to receive spirits in bond from another Distilled Spirits Plant and/or Alcohol Fuel Plant you must complete and file a DSP Receiving Spirits or Denatured Spirits Transfer in Bond Amendment through Permits Online. This is required for each Distilled Spirits Plant/Alcohol Fuel Plant that transfers spirits to you.

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For laws and regulations about distilled spirits plant operations, select the "Other Alcohol” tab at the TTB.gov website. We've also included other guidance below. 

• Laws and Regulations
  For easy access, you can read the Code of Federal Regulations and public laws relating to the industrial (nonbeverage) alcohol industry.

• Industry Circulars  and Rulings
  Industry Circulars and Rulings are issued when TTB needs to disseminate up-to-date information concerning the industry.

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When a TTB form is not required, the records will be those commercial records used in the distilled spirits plant system and should contain all of the required information specified by the regulations.

Records will be prepared and kept at the distilled spirits plant and available for inspection by a TTB officer during business hours.

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Distilled spirits plant proprietors are required to determine taxes owed on spirits removed from their bonded premises. To do this, proprietors will need to "gauge" the spirits; in other words, determine the quantity and proof of the spirits.
If you are a distilled spirits plant proprietor, it is important that you know how to proof your spirits correctly.

• Gauging Manual
  Includes procedures and instructions for proofing distilled spirits.  See The Gauging Manual

• Interpolation of Proof from Table 1 of the Gauging Manual
  Interpolation is the process by which a value is calculated from within two known values. Specifically, Table 1 of the gauging manual is used to ascertain the proof at 60°F from the corrected hydrometer and thermometer readings and are displayed in whole number increments of 1 degree proof and 1°F. Because most readings, after correction factors are applied, will be fractional, the proof and temperature have to be interpolated from Table 1. See Table 1 of the Gauging Manual.

• Instructional Video
  These short, instructional videos will guide you, step-by-step, through several frequently used proofing procedures. The videos include close-ups of techniques and processes, and explain why it is important to correctly follow all of the steps involved in proofing spirits.  View video series and learn about proofing.

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Any change in the name, address, ownership, management or control of the business must be reported to TTB without delay. 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. For more information see 27 CFR 19.111 to 147.

• Change in Distilled Spirits Plant 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 and 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 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 submit Power of Attorney form TTB F 5000.8 in Permits Online.

• Change in Business Name
  Select this amendment if there has been a change to your legal business entity’s name.  You will need to attach a copy of your amended Articles showing the name change.

• Add/Remove Trade Name
  Proof of trade name registration, if required by the state or the county, 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 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 subject business.  In other words, the same legal entity remains in existence which continues to operate the business in question.
  
  If 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 Officer Information Application must be completed for each new person through Permits Online.

• 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 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 DSP (including all removals).

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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.

• All taxpaid products on the bonded premises must be clearly marked and segregated.

• If you intend to sell your products in any other state (other than the state in which you are applying), you should contact each state individually because they all have different shipping laws.  See our direct shipping 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).

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