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New Guidance Explains Annual Filing Requirements for Wineries

Posted 03/25/2015

Wineries

Fun Fact: A U.S. winery tells you the geographic pedigree of its wine by using a tag, or Appellation of Origin, on its label.

Wineries meeting certain eligibility requirements may file the Excise Tax Return (TTB F 5000.24) and the Report of Wine Premises Operations (TTB Form 5120.17) annually.

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.

Eligibility for Annual Filing of Excise Tax Returns

Some wineries may file excise tax returns annually provided they meet the following requirements, found in 27 CFR 24.271:

  • The winery was not 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
  • The winery reasonably expects to be liable for not more than $1,000 in such taxes during the current calendar year.

Eligibility for Annual Filing of the Report of Wine Premises Operations

To qualify to file the Report of Wine Premises Operations annually, a proprietor must meet the following requirements (see 27 CFR 24.300(g)(2)(iii)):

  • File the Excise Tax Return (TTB F 5000.24) annually in accordance with § 24.271, and
  • Not expect the total of all bulk and bottled wine to be accounted for in all tax classes to exceed 20,000 gallons for any one month during the calendar year.

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.

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Page last reviewed/updated: 02/27/2018

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