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November 14, 2014


Greetings! We hope you had a honorable and satisfying week! This week's top stories include an announcement about the upcoming release of revised brewers operational reports and a list of the past week's top beer pages at TTB.gov/.


Recently we published T.D. TTB-123, a final rule titled "Small Brewers Bond Reduction and Requirement to File Tax Returns, Remit Tax Payments and Submit Reports Quarterly."  Among other things, this final rule requires brewers whose excise tax liability is reasonably expected to be not more than $50,000 in a given calendar year and who were liable for not more than $50,000 in taxes during the preceding calendar year to file federal excise tax returns, pay tax, and submit reports of operations on a quarterly basis.  The effective date of the new regulations is January 1, 2015.

In early February, we will release the new quarterly version of the operational report, TTB F 5130.26, Quarterly Brewers Report of Operations, which will replace TTB F 5130.26, Brewpub Report of Operations.  Eligible brewers must use the proper version of TTB F 5130.26, as outlined below:

  • For reporting period October 1-December 31, 2014, submit TTB F 5130.26, Quarterly Brewer's Report of Operations for the last time; and
  • For reporting period January 1-March 31, 2015 and future quarterly reporting, submit the new TTB Form 5130.26, Quarterly Brewers Report of Operations.

We've also revised the "standard" Brewers Report of Operations, TTB Form 5130.9, which we will release on January 1. The revised version will completely replace the earlier version, and should be used for the January 2015 reporting period.

The revised forms will not include "Part 2–Report Period Tax Payments" and "Part 3–Summary of Materials Used and Wort Produced" which exist on the current forms, and we've clarified the instructions on both forms.   We also added information to the forms regarding how brewers can electronically file these reports via Pay.gov/.  As explained above, in order to minimize confusion, we will not be making the revised versions of the forms available until January (TTB F 5130.9) and February (TTB F 5130.26).

At a later date, we will issue Smart Form versions for both TTB Forms 5130.9 and 5130.26.  The Smart Form versions will include built-in logic, such as automated pop-up fields and automatic calculations.

Stay tuned for more detailed information in the coming weeks.

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