Requirements for Winery Operations

When paying your taxes to TTB, you should include sufficient information to identify your business and the nature and purpose of the payment. The following information will help you when filing your taxes with TTB:

• Federal Excise Tax Return (TTB Form 5000.24sm)
  Download TTB F 5000.24sm.
  You may file your excise tax return electronically using Pay.gov (recommended) or send TTB F 5000.24sm (smart form version) by mail.

• Where to File Tax Returns:
  Mail returns to the addresses listed in the instructions on the forms.

• Excise Tax Rates for Wine:
  See Current Tax Rates.

• Eligibility for Annual Filing of Excise Tax Returns
  As a winery you may pay taxes annually if you meet certain eligibility requirements. To be eligible to pay taxes annually, you:
  
  
  • Must not be liable for more than $1,000 in taxes with respect to wine imposed by 26 U.S.C. 5041 and 7652 in the preceding calendar year; and
    
    
  • Must reasonably expect to be liable for not more than $1,000 in such taxes during the current calendar year.

• Eligibility for Quarterly Filing of Excise Tax Returns:
  Under current law, eligible taxpayers who reasonably expect to be liable for not more than $50,000 in taxes imposed with respect to distilled spirits, wines, and beer for the calendar year (and who were liable for not more than $50,000 in such taxes in the preceding calendar year) can pay those taxes quarterly.

• Eligibility for Semi-Monthly Filing of Excise Tax Return:
  If you do not qualify for Annual, or Quarterly, you must file Semi-Monthly.

Read our February 23, 2015 Public Guidance document, How Do I File Excise Tax Returns and Wine Operations Reports Annually? (TTB G 2015-1), for additional details on these eligibility requirements.

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Requirements for filing operational reports begin upon approval of your permit. See Due Dates and Instructions for Operational Reports for more information.

You may file both the Excise Tax Return (TTB F 5000.24) and Report of Wine Premises Operations (TTB F 5120.17) electronically using Pay.Gov, or you may download, complete and mail them to the addresses listed in the instructions on the on the forms.

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

*Some reports may be filed at a different address. Please see the instructions associated with each report. For more information see the regulations at 27 CFR 24.300-323.

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

Once your permit is approved you will have ongoing recordkeeping, reporting, labeling, and tax responsibilities which vary depending on your operations. For more information see the regulations at 27 CFR 24.300-323.

• Bonded Winery Recordkeeping
  Federal wine regulations require bonded wine premises proprietors to maintain records about their operations. The records substantiate how the wine is labeled and how much excise tax must be paid. These records include, but are not limited to, records of winemaking materials received and used, bulk wine records, bottling records, transfer in bond records, and taxpaid removal records. Bonded wine premises recordkeeping requirements are primarily listed in 27 CFR 24.300-.323.

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If operating as a corporation, any changes in officers, directors, or any person holding 10% or more ownership or other interest in each of the classes of stock, must be reported to TTB. Changes to partners, sole owners, and members of LLCs must also be reported to TTB. Report these changes via email or letter and file an application within 30 days of the change.

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 24.120-141 for more information on changes.

*Commonly Filed

• Change in Premise Location
  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). 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 moved has occurred.
  
  
• 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 submit 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 upload it in Permits Online. Download Power of Attorney (TTB F 5000.8) [PDF].
  
  
• Change in Business Name*
  Select this amendment if there has been a change to your legal business entity's name. You will need to submit a copy of your amended Articles showing the name change.
  
  
• 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.
  
  Note: 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 being added.
  
  
• Add/ Remove Variance or Alternate Method
  Select this amendment if you are requesting to vary from the regulations. You will need to submit a letterhead notice stating the regulations you wish to vary from along with a reason why this variance is being requested.
  
  
• Add / Remove Change in Alternation of Wine Premises
  Select this amendment type if you are an already established winery and wish to add/remove an alternating distilled spirits plant or brewery. You will need to submit an updated diagram showing which areas will be alternating. Unless you are exempt from bond requirements, you will also need to submit a Consent of Surety (Change in Bond) (TTB F 5000.18).
  
  Note – A new or amended application for the commodity being added.
  
  
• Add/Remove Wine Alternation of Proprietor
  Select this amendment type if you are an established winery and will be having another or different ownership, alternating premises, and/or equipment. You will need to submit an updated diagram showing which areas will be alternating and variance request, which must be uploaded in Permits Online and an alternating Agreement Contract.
  
  
• Add/Remove Trade Name
  Select this amendment if you will be adding or removing a trade name, such as, labeling, operating name (dba), or "bottling on account for." If adding, you will need to submit the proof of registration from the state for use of the trade name. If adding a "bottling on account for," you will need both proof from the state and a letterhead from the person you will be bottling for giving you permission to use the trade name. If the state or county does not require trade name registration, a signed and dated statement of this fact should be submitted.
  
  
• Add/Remove Non-Contiguous Extension of Wine Premises
  Select this amendment if you will be adding or removing a non-contiguous premise. You will need to submit a new diagram. Unless you are exempt from bond requirements, you will also need to submit a Change in Bond (Consent of Surety).
  
  
• Bond- Superseding/Strengthening/Adding/Terminating
  Select this amendment if there will be any changes to your existing bond (such as a new surety company or an increase in your penal sum), or if you will be adding a new bond after previously having been bond-exempt or terminating a bond after becoming bond-exempt. You must upload a Wine Bond (TTB F 5120.36) in Permits Online.
  
  
• Change in Bonded Wine 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.
  
  
• Change in Winery Premises Location
  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
  
  
• Termination of Business
  Select this amendment if you are discontinuing business. A final report must be filed. The report must be marked "FINAL REPORT" and have 0.0 "on hand" amounts. Submit a final Federal Excise Tax Return (TTB F 5000.24) covering the last period of liability marked "FINAL RETURN".

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For laws and regulations that pertain to the winery operations, select the "Wine" tab from the TTB.gov website or see our wine regulations page. See other guidance below.

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If you will be bottling wine, you must obtain label approval prior to bottling the wine. You may file electronically by accessing the COLAs Online system (recommended). 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. For more information see the regulations at 27 CFR 24.255-260.

• 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 the 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 5100.51 - Application for and Certificate/Exemption of Label/Bottle Approval, in duplicate, 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.

• 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 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 National Revenue Center at 1-877-882-3277 or at National Revenue Center.

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