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Before You Begin Checklist
TTB Form 5110.11 

Purpose

The purpose of completing TTB Form 5110.11 is to report storage account activity for a Beverage or Industrial Distilled Spirits Plant. This report is to be filed if the operation of warehouseman is shown on your permit and registration. 

If there is no activity during the month, you are required to file the report showing zeros.  

Deadlines for Filing

This form is to be filed no later than the 15th of the month following the reporting period.

Forward the original to:

            TTB National Revenue Center
            550 Main Street, Room 8002
            Cincinnati, Ohio 45202

Before You Begin

Please note – you must complete and submit a storage report on Form 5110.11 for each of these four sources of products that you hold in storage for any given month:

  1. Domestic Spirits and all Wines
  2. Imported Spirits
  3. Puerto Rican Spirits
  4. Virgin Islands Spirits

For example, your plant is holding several types of spirits products produced in the US, plus you hold in storage Scotch Whisky, Canadian Whisky, and Puerto Rican Rum.  You would complete three Forms 5110.11 for each month when you hold these types of spirits products. You must check the appropriate block at the top of the form under “Report Covers”. In this example, you would show the Canadian whisky and Scotch whisky on the “Imported Spirits” storage report, and the Puerto Rican rum on the “Puerto Rican Spirits” report. You would also complete a “Domestic Spirits and All Wines” storage report for your other products. 

SPECIAL NOTES REGARDING COMPLETION OF FORM 5110.11:

  • Negative numbers may not be entered on this report. The report is designed to balance showing gains and losses of spirits as may be appropriate for each column

  • Line 6 of each column must be equal to Line 24 for each column, and you must enter totals for each line in column (m). Enter all totals on all original and amended reports.

  • See 27 CFR Part 5 and 27 CFR Part 19 requirements and definitions concerning the standards of identity and class or type of spirits products. The columns and lines on the report forms refer to these standards.

  • Before using blank Lines 5 or 21 to report anything other than Gains on Line 5, consult with your TTB National Revenue Center specialist at 1-877-882-3277.

  • Clearly enter the correct month and year the report covers in the upper right corner block of the report; if you are submitting an amended report, please clearly mark “Amended Report” in the top margin of the form. If you need to file an amended report, you must complete all lines on the amended operational report form. You must fill in each applicable line on the new, amended form even if you are not amending that particular line from the original report.

  • Please refer to guidance in TTB Industry Circular 2004-4  

The following is a list of all the materials and related information you should collect before beginning Form 5110.11.

  EIN number

  Registry number (Enter in the “Plant Number” block)

  Name and address of your bonded premise – exactly as it appears on your registration and permit.

  A copy of the completed Form 5110.11 you submitted for the previous month

  Documentation of inventories taken this quarter. Remember, your On-hand, first of month for this month must agree with the On-hand, end of month from the previous month

  Documentation to provide sufficient support for adjustments

  Documentation to provide sufficient support for reported losses

  Copies of prior month's Form 5110.40, Form 5110.28, and Form 5110.43, as may be applicable to your operations

  Documentation to support the current month's transactions and summary records that support entries on the Form 5110.11 and other monthly reports

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