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TTB NEWSLETTER | Weekly News

February 20, 2015


IN THIS ISSUE

Greetings! We hope you had an optimistic and promising week! This week's top stories include the release of the new Quarterly Brewer's Report of Operations, reminders to brewers about report and return filing frequencies, announcements about the publication of mead FAQs and the establishment of the Fountaingrove District AVA, plus a list of the past week's top Beer pages at TTB.gov/.

RELEASE OF REVISED TTB FORM 5130.26, QUARTERLY BREWER'S REPORT OF OPERATIONS

Today, February 20, 2015, we released the revised TTB F 5130.26, Quarterly Brewer's Report of Operations (formerly the Quarterly Brewer's Report of Operations), and the instructions to the form, TTB F 5130.26i. We've released 5130.26 and 5130.26i in advance of the April 2015 filing date so that brewers can review and familiarize themselves with the new version. Please note that this new version of TTB Form 5130.26 replaces the Quarterly Brewer's Report of Operations version.  We will no longer accept the Brewpub version after April 1, 2015.

Changes made to TTB Form 5130.26 include:

  • Revised as an "EZ" quarterly reporting option for certain brewers;
  • Removed Part 2–Report Period Tax Payments;
  • Removed Part 3–Summary of Materials Used and Wort Produced; and
  • Clarified the form's instructions,which is now in a separate document (TTB Form 5130.26i).

TTB REMINDS BREWERS ABOUT NEW FILING AND REPORTING REQUIREMENTS

Mandatory Quarterly Filing. We remind brewers that you must report quarterly (using either the Quarterly Brewer's Report of Operations, TTB Form 5130.26 or the Brewer's Report of Operations, TTB Form 5130.9) if you:

  • were liable for $50,000 or less in beer excise taxes in the preceding calendar year; and
  • reasonably expect to be liable for not more than $50,000 during the current calendar year

Brewers who are required to file reports quarterly must also file excise tax returns quarterly.

Mandatory Monthly Filing. You must report monthly (using only the Brewer's Report of Operations, TTB Form 5130.9) if you:

  • were liable for more than $50,000 in beer excise taxes in the preceding calendar year; and/or
  • reasonably expect to be liable for more than $50,000 during the current calendar year

Brewers who are required to file reports monthly must file excise tax returns semi-monthly (twice per month).

For additional information on mandatory report filing frequencies see T.D. TTB-123, Small Brewers Bond Reduction and Requirement to File Tax Returns, Remit Tax Payments and Submit Reports Quarterly and TTB regulations (27 CFR 25.164 and 27 CFR 25.297(b)).

For 2015 filing dates, see Excise Tax Due Dates.

We encourage all brewers to use Pay.gov/ to process and file electronic payments/returns for federal excise taxes and operational reports.

FREQUENTLY ASKED QUESTIONS ABOUT MEAD ARE NOW AVAILABLE AT TTB.gov/

We recently posted at TTB.gov/ a set of frequently asked questions about honey wine, or mead. These questions address topics that include:

  • What is mead under federal law
  • How to label mead, including mead with added flavors
  • How to import mead

You can quickly navigate to the Honey Wine (Mead) Frequently Asked Questions from TTB.gov/'s Alcohol FAQs and Wine Industry pages.

TTB ESTABLISHES FOUNTAINGROVE DISTRICT VITICULTURAL AREA

On February 18, 2015, we published T.D. TTB–128, Establishment of the Fountaingrove District Viticultural Area, in the Federal Register, a final rule establishing the 38,000-acre Fountaingrove District American viticultural area in Sonoma County, California.  This new viticultural area is entirely within the larger, multicounty North Coast viticultural area.  The final rule is effective on March 20, 2015.

This rulemaking is in response to a petition from local wine industry members. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. See Docket No. TTB-2014-0006 for all documents and public comments related to this new AVA.

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