Frequently Asked Questions
TTB Form 5110.43

Instructions

The TTB Form 5110.43 in this tutorial has been enhanced to provide links to frequently asked questions (FAQ) about various areas of the form.

To display the FAQ information for a relevant section, simply roll over the desired section/field.

To access the form, click the Form link on the left or click here.

1.
What must be reported in Section II of Form 5110.43?
 

Report in this section recovered denatured spirits and/or recovered articles users return to you for restoration or redenaturation, You may also report any denatured spirits or articles that you recover and/or either restore or redenatured.

2.
Do you have to have consent on file with the NRC to cover the return of spirits or denatured spirits to your bonded premises?
 

Yes, you must have consent of surety on file with the NRC to covered the return of spirits or denatured spirits to your bonded premises except when they are returned for redistillation (27 CFR 19.685(b)).

3.
Can I report recovered denatured spirits or articles returned for redistillation under 27 CFR 19.683?
 

Do not report in this section recovered denatured spirits or articles returned for redistillation under 27 CFR 19.683. Such products should be reported on TTB Form 5110.40, Monthly Report of Production Operations.

4.
What is a proof gallon and how do I convert regular gallons to proof gallons?
 

A proof gallon is one liquid gallon of spirits that is 50% alcohol at 60 degrees F. Distilled Spirits (also known in beverage and industrial or fuel industries as alcohol or ethanol) bottled at 80 proof (40% alcohol) would be 0.8 proof gallons per gallon of liquid. At 125 degrees proof, a gallon of liquid would be 1.25 proof gallons. In the industrial and fuel industries, most alcohol is at 190 or 200 degrees of proof. One gallon of alcohol that is 200 proof is equal to 2.0 proof gallons. Refer to 27 CFR Part 19 and 27 CFR Part 30 concerning procedures for determining proof, gauging spirits to determine quantity by weight or volume, or other procedures and regulations concerning measurement of alcohol.

5.
Do I fill out my reports in proof gallons or regular gallons?
 

 

Three of the required monthly operational reports submitted by a Distilled Spirits Plant (Forms 5110.40 – Production; 5110.11 – Storage; F 5110.28 – Processing) are completed using proof gallons. The fourth report – Form 5110.43 – Processing (Denaturing) – is completed in wine gallons (regular US liquid gallons).

All denatured alcohol and articles manufactured from denatured alcohol are shown in records and reports in wine gallons. Line 11 of Form 5110.28, Used for Denaturation, is expressed in proof gallons. The corresponding line 2 of the Form 5110.43, Produced (denatured spirits) is expressed in wine gallons – it reflects the net quantity of wine gallons of spirits, plus added denaturing materials reflected in the finished denatured alcohol product.

6.
I am approved for particular types of operations on my permit, how do I know what reports to file?
 

All plants must be qualified as a warehouseman or distiller, in addition to any processing operations. Your actual operations and the way that you move spirits between and within your production, storage and processing accounts determine how you report your activity.

  • Form TTB F 5110.40 (Monthly Report of Production Operations) – You must file this report if distilling/production operations appear on your DSP permit and registration.
  • Form TTB F 5110.11 (Monthly Report of Storage Operations) – You must file this report to report storage account activity at a beverage or industrial DSP.  You must file this report if the operation of warehouseman appears on your DSP permit and registration.
  • Form TTB F 5110.28 (Monthly Report of Processing Operations) – You must file this report if you conduct processing (rectifying), bottling, packaging, or denaturing operations at your DSP.
  • Form TTB F 5110.43 (Report of Processing (Denaturing) Operations) – You must file this report if you report monthly denaturing activity conducted by industrial DSPs that are authorized to denature spirits and/or manufacture articles.  
7.
What if I am not doing all the operations that were approved on my permit? Do I still need to file the reports that correspond to that type of operation?
 

You must file the reports even though you do not currently have any reportable activity. However, if your inactivity will be for an extended period of time, you may request a variance from regulations allowing you to defer filing until such time as you engage in reportable operations for one of the reports. For example, if you are qualified as a warehouseman and processor, and your style of operations does not currently involve storage of spirits in bulk (spirits are entered into processing account upon receipt at your plant) you may obtain approval from TTB to defer filing of storage reports until such time as you begin storing spirits. Such approvals are granted on a case-by-case basis.