To complete line 1 of the current report, enter the amounts of wine for each column from Section A line 31, "On hand end of period" from the last submitted report.

    

To determine the amount of wine produced by fermentation, do the following:

1. Measure the wine when fermentation is completed or the material used for wine is removed from the fermenter.  
2. Accurately measure and determine the alcohol content.
   Note: If the wine contains lees, the entire amount of the storage container (i.e.: barrel) must be entered; the lees will be removed at a later date and included among inventory losses. 
3. Enter the amount for each wine on this line in columns a, b, d, or f.
4. Column (e):  This is sparkling wine in tirage.  Enter the amount of Bottle Fermented Sparkling Wine produced in the space marked "BF" and the amount of Bulk Processed Sparkling Wine produced in the space marked "BP." 

    

To determine the amount, in gallons, of wine produced by sweetening, do the following:

1. Use the amount of wine listed in Section A Line 18 (Used for sweetening)
2. Add the amount of sweetening materials used in this wine.
3. Enter the total amount of wine produced by sweetening, in gallons, on this line in the appropriate tax class.

    

To determine the amount, in gallons,  of wine produced by addition of wine spirits, do the following:

1. Use the amount of wine listed in Section A Line 19 (Used for wine spirits addition)
2. Add the amount of spirits added to this wine.  
3. Enter the total amount of wine produced by wine spirits addition, in gallons, on this line in the appropriate tax class.
   Note: Be sure to verify the alcohol content of the wine after the addition of spirits, and place the result in the proper column.

    

To determine the amount, in gallons,  of wine produced by blending, do the following: Use the amount of wine listed in Section A Line 20 (Used for blending) Enter the amount of wine that has been blended, in gallons, on this line in the appropriate tax class. Note: "Blending" for TTB recordkeeping purposes means wine from two or more tax classes was mixed together.

    

To determine the amount, in gallons, of wine produced by amelioration, do the following:

1. Use the amount of wine listed in Section A Line 21 (used for amelioration)
2. Add the amount of ameliorating material to this wine.
3. Enter the total amount of wine produced by amelioration, in gallons, on this line in the appropriate tax class columns a, b, c, or f.

    

Enter on this line, in the appropriate tax class columns (a thru f) the amount of untaxpaid wine received from another bonded winery or wine cellar.

    

This is the amount of bottled wine that was emptied into the bulk wine account. The same amount is reported in Sec B, Line 10.

    

If, while conducting a complete physical inventory, you discover that your actual bulk inventory is greater than the "book" figure carried in your records, the difference between the actual amount on hand and the reported amount is entered on this line in the appropriate tax class.

Note: A complete physical inventory is required to complete this line item.

    

This is where you may report a "Change of Tax Class" as a write-in entry. This entry is used to move an amount of wine from one column (tax class) to another when it is discovered that the alcohol content is not what was previously reported. 

It is also used when sparkling wine is returned to the still wine account. 

Note: Show the same amount before the change on one of the blank line Sec A Line 24-28.

    

This is where you can add a write in entry to show the amount of “Formula Wine Produced”, Slurry Gain, and Recovery from Lees. 

"Formula Wine Produced" is wine AFTER the addition of flavors and other materials to the base wine.  The wine used for the production of Formula Wine is also shown as a write-in entry on one of the blank lines, Sec A Lines 24-28.

Note: This line is also used to account for gains due to the use of a slurry solution produced with water and wine recovered from the pressing of lees.

    

This is the sum of Lines 1 thru 11 in each of the columns.

    

Enter the amount of wine bottled and packed during the period of this report for each tax class. 

Enter the amounts of Sparkling wines in Column (e) as follows: 

• Enter the amount of finished (disgorged) Bottle Fermented Sparkling Wine bottled in the space marked “BF,”
• Enter the amount of finished (disgorged) bottled Bulk Process Sparkling Wine bottled in the space marked “BP.” 

Note: The same amounts are shown in Sec B, Line 2, 

    

This is the amount of bulk wine that the winery paid taxes on. You would record on this line the amount of taxpaid bulk wine removed from bond for each tax class.

    

A transfer in Bond is when bulk wine is shipped to another bonded winery or wine cellar, but the tax has not been paid. You would record on this line the amount of untaxpaid bulk wine shipped for each tax class.

    

Removed for Distilling Material is any class of bulk wine that is shipped to another bonded wine premises or distilled spirits plant for use as distilling material.

The amount of bulk wine removed from the inventory for distilling purposes should be entered on this line in the appropriate tax class columns a, b, c, or f.

Note: This amount is also entered in Part VI, lines 2, 6 or 7.

    

Determine the amount of the bulk wine of all tax classes is being sent to a vinegar plant. Enter this amount on this line in the appropriate tax class column and in Part VI, Lines 2, 7 or 8.

    

This is the amount of wine BEFORE sweetening materials are added. The amount of wine listed in Sec A Line 3 is the amount AFTER the addition of sweetening materials.

    

This is the amount of wine BEFORE the addition of wine spirits. The amount of wine listed in Sec A Line 4 is the amount AFTER the addition of wine spirits.

    

This is the amount of wine blended together from two or more tax classes. The amount of wine listed in Sec A Line 5 is the same amount of wine AFTER blending.

    

This is the amount of wine BEFORE amelioration materials are added. The amount of wine listed in Sec A Line 6 is the amount of wine AFTER amelioration.

    

This is the amount of still wine used for effervescent (sparkling or artificially carbonated) wine. Show the amount of effervescent wine produced in Sec A Line 2 Col. (d) or (e)(BF or BP) as appropriate.

Note: Still Wine is wine containing not more than .392 gram of carbon dioxide per 100 milliliters.

    

The amount of wine entered on this line is the amount of wine that was used for testing.

Note: Testing may take place on or off the bonded premises.

    

Write "Change of Tax Class" on one of the blank lines 24-28 to show the amount of wine being moved to a different tax class. Use this write-in entry to show the movement of wine from one column (tax class) to another when it is discovered that the alcohol content is not what was previously reported, and when sparkling wine is returned to the still wine account.

Note: The amount shown on this line is also entered as a write-in entry in Sec A Line 10 or 11.

    

Write "Used for Formula Wine Production" on one of the blank lines 24-28. The amount of wine entered on this line is the amount of base wine used for the production of a Formula Wine. This is the amount BEFORE the addition of flavors or other materials to the base wine.

Note: The amount of base wine AFTER flavors or other materials have been added is entered as a write-in entry in Sec A Line 10 or 11.

    

Write "Removed for Export" on one of the blank lines 24-28. The amount of bulk wine exported out of the U.S. from the bonded wine premises is entered on this line as a write in.

Note: A TTB Export Form 5100.11 and proof of export for each shipment must be submitted to TTB.

    

Write "Returned to Fermenter" on one of the blank lines 24-28. Enter the amount of bulk wine returned to a fermenter for refermentation.

    

Write "Used for Non-Beverage" on one of the blank lines 24-28. This is the amount of wine BEFORE materials are added which render the wine unfit for beverage use.
The amount of wine AFTER the addition of materials which renders the wine unfit for beverage use is entered in Part VIIII of this form.

Write "Removed to DM or VS Account" on one of the blank lines 24-28. Enter the amount of wine removed from the bulk wine account that is designated for use as distilling material or vinegar stock.
Also enter this amount in Part VI, Line 2 on reverse of this report form.

Write "Destroyed" on one of the blank lines 24-28. Enter the amount of wine approved for destruction by the TTB.
Note: Before destroying any wine, obtain permission from TTB.

    

Enter the amount of wine removed from the bulk wine account that is designated for use as distilling material or vinegar stock.

Also enter this amount in Part VI, Line 2 on reverse of this report form.

    

Enter the amount of wine approved for destruction by the TTB.

Note: Before destroying any wine, obtain permission from TTB.

    

Report casualty losses on this line. Losses (Other than Inventory) are accidental losses such as spillage caused by equipment failure.

Casualty losses must be reported to TTB, and a claim may need to be submitted.

    

If you discover when you take a complete physical inventory that your actual bulk inventory is less than the "book" figure carried in your records, record the difference on this line. The difference is entered here and used to balance the report with the actual amount of wine on hand.

Note: Include as inventory losses the normal operational topping, racking, evaporation, lees removal and bottling losses that occur throughout the year. [A complete physical inventory must be taken once each year.]

A claim must be filed with TTB if annual inventory losses exceed the allowable limits given in 27 CFR 24.266.

    

This is the amount of bulk wine in storage at the end of the period in each tax class. It is a "book" figure for most of the year. The "actual" amount on hand is entered when a complete inventory of all untaxpaid wine is taken and you make adjusting entries. This is the sum of Line 12 minus the amounts given in Lines 13-30.

Carry this figure forward to Sec A Line 1 of the next report filed.

    

The amount entered on this line is the total of lines 13 through 31 and it should agree with the amount in Sec A Line 12.

    

to complete line 1 of the current report, enter the amounts for each column from Section B line 20, "On hand end of period" from the last submitted report.

    

Enter the amount of wine bottled and packed during the period of this report for each tax class.

Enter the amounts of Bottled Sparkling wines in Column (e) as follows:

• Enter the amount of finished (disgorged) Bottle Fermented Sparkling Wine bottled in the space marked "BF,"
• Enter the amount of finished (disgorged) Bulk Process Sparkling Wine bottled in the space marked "BP."

Note: The same amounts are shown in Sec A, Line 13,

    

Enter the amount of untaxpaid bottled wine received from another bonded winery or bonded wine cellar.

    

Enter the amount of taxpaid wine that has been returned to the bonded premises.

Note: You must file a claim in accordance with 27 CFR 24.66 to request a refund or credit of the tax.

    

Line 5 can be used for a write-in entry to show inventory gains. This line is normally used after a complete physical inventory has been completed and the actual amount of bottled wine on hand exceeds the "book" amount.

    

Use line 6 to record other transaction, if necessary.

    

The totals for this first part of Section B are found by adding lines 1 thru 6 for each column.

    

Enter the amount of bottled wine taxably removed from the bonded premises during the period of this report.

    

Enter the amount of untaxpaid bottled wine, for each tax class, shipped to another bonded winery or bonded wine cellar.

    

Enter the amount wine for each tax class that was dumped back into the bulk inventory/account.

Note: This amount is also entered in Sec A line 8.

    

Enter the amount of each tax class of wine that was poured for tasting on the bonded wine premises.

Note: If the tasting room is not located on the bonded wine premises the wine must be accounted for as taxable removal and shown on Sec B line 8.

    

The amount of untaxpaid bottled wine exported out of the U.S. from the bonded wine premises.

Note: A TTB Export Form 5100.11 and proof of export for each shipment must be submitted to the TTB.

    

Enter the amount of untaxpaid wine that was removed from the inventory/account for use by the individual owners and partnerships (not corporations).

Note: The amount of wine that can be removed is limited to 100 gallons per year if there is one adult in the household, or a maximum of 200 gallons if there are two or more adults in the household.

    

Enter the amount of wine removed from the inventory/account for testing purposes.

Note: Testing may be done on or off the bonded premises.

    

Write "Destroyed" on one of the blank lines 15-17 Line 15 is used to record the amount of wine approved by TTB for destruction.

    

The other blank lines may be used to record other transactions, if necessary.

    

Bottled wine inventory shortages are accounted for by entering the amount of the shortage discovered during an annual physical inventory. Remember that the wine excise tax must be paid on bottled inventory shortages.

Note: Do not report bottled inventory shortages unless a complete inventory of all bulk and bottled wine is taken.

Remember that a complete physical inventory of bulk and bottled wine must be taken once each year.

    

Enter the amount of the sum of Line 7 minus the amounts given in Lines 8-19.

On Hand end of Period is the amount of bottled wine in storage at the end of the period in each tax class. It is a "book" figure for most of the year, and the "actual" amount, after adjusting entries are accounted for, on hand when a complete inventory of all untaxpaid wine is taken.

Note: Carry this figure forward to Sec B Line 1 of the next report filed.

    

The total is determined by adding lines 8 through 20. It must agree with the figure recorded in Sec B line 7.

    

Enter the same amount of proof gallons that were shown for each column on Line 9 of this section from the last report submitted.

    

Enter in each column the amount of proof gallons of distilled spirits received during this report period.

    

If during an inventory it is discovered that the distilled spirits inventory is greater than the "book" figure carried in the records, you must enter the difference on this line.

Note: A physical inventory of spirits storage tanks must be taken at the close of any month during which spirits were used in wine production, or when use of spirits for the month is completed, per 27 CFR 24.236.

    

Enter the sum of lines 1 through 3.

    

Enter the amount of proof gallons of spirits used in each column as appropriate.

    

Enter in columns a-d, the amount of spirits used for preparations of dosages or essences.

    

Line 7 is a blank line and if necessary it is used to report other removals of distilled spirits.

    

After completing a physical inventory, if a loss is discovered, it is reported on this line.

Remember to file a claim as shown in 27 CFR 24.65 for remission of the tax on the spirits.

    

The amount entered here is the amount shown on line 4 minus the amounts shown in lines 5-8. This figure should show for each category the amounts of proof gallons of distilled spirits in storage at the end of the reporting period.

Remember to carry this amount forward to Part IIII line 1 of the next report.

    

The amount shown on this line should be the same as the amount shown on line 4 and should be the sum of lines 5-9.

    

Enter the same amounts of materials received that were shown for each column on Line 9 of this section, from the last report submitted.

    

Enter in each column the amount of materials received during this report period.

    

Enter the amount of juice and or concentrate produced during this reporting period.

    

Enter the sum of lines 1 through 3.

    

Enter the amount in pounds/gallons of material used in the production of wine during this reporting period.

Note: Enter the amount of wine making material that is still fermenting at the end of the report period in Part VIII, or the amount produced in Part I Section A Line 2.

    

Enter the amount in pounds/gallons of material used in the production of juice or concentrate during this reporting period.

Note: Enter on line 3 of this section the amount of juice or concentrate produced.

    

Enter the pounds/gallons used in the production of allied products (commercial fruit products and by-products, including volatile fruit-flavor concentrate)

    

Enter the pound/gallons of material removed from the bonded premises.

    

The amount entered here is the amount shown on line 4 minus the amounts shown in lines 5-8. This figure should show for each category the amounts of winemaking material in storage at the end of the reporting period.

Remember to carry this amount forward to Part IV line 1 of the next report.

    

The amount shown on this line should be the same as the amount shown on line 4 and should be the sum of lines 5-9.

    

Enter the same amounts of Distilling materials and Vinegar Stock, from each column on line 10 from the last report submitted.

    

Enter the same amounts that were shown in Part 1, Section A, Lines 16-17, and as a write-in entry in Sec A Lines 24-28 (Removed to the DM/VS account).

    

Enter the amounts of Distilling Material and Vinegar Stock received from other bonded wine premises

    

This line may be used to show an inventory gain or other receipts.

    

The amount shown here is the total of Line 1 through 4.

    

Enter the amount of distilling material removed to a distilled spirits plant, as shown in Sec A Line 16.

    

Enter the amount of Distilling material or Vinegar Stock that was removed to other bonded wine premises, as shown in Sec A Lines 16-17.

    

Enter the amount of vinegar stock that was removed from the inventory and sent to a vinegar plant as is shown in Sec A Line 17.

    

This line may be used to show inventory shortage, loss or other removals.

    

The amount entered here is the amount shown on line 5 minus the amounts shown in lines 6-9. This figure should show for each category the amounts of distilling material and vinegar stock in storage at the end of the reporting period.

Remember to carry this amount forward to Part VI line 1 of the next report.

    

The amount shown on this line should be the same as the amount shown on line 5 and should be the sum of lines 6-10.

    

You will enter an estimate of the material in the Fermenters when the fermentation is not completed by the end of the reporting period.

Use Columns (a)-(e) to indicate different types of winemaking materials, such as grapes, apples, blackberries, etc.

Note: When fermentation is complete, enter the specific amount produced in Part I Section A Line 2.

    

Enter the amount of wine that has had materials added to it which render the wine unfit for beverage use.

Note: The wine listed in Sec A as a write-in entry is the amount before additions of materials; this is the amount after the addition of materials.

    

Enter the amount of non-beverage wine that was removed or withdrawn from the bonded premises.

    

Enter the amount of Vermouth, and other Special Natural Wines and Other than Standard Wines produced during this reporting period.

    

Enter the amount of Vermouth, and other Special Natural Wines and Other than Standard Wines taxably removed during this reporting period.

    

This is the amount of Vermouth, other Special Natural Wines and Other than Standard Wines on the bonded premises at the end of the reporting period.

    

Use this space to report any unusual transactions or to state that another report will not be filed until reportable operations take place.

    

The name of the company is entered in this section.

    

This is where the form is signed by a person with Signature Authority on file with TTB. Enter the title of the person, also.

    

Enter the date that the report is completed and signed.

    

Enter the amount of bottled wine destroyed by breakage.

    

Expanded Information Text.