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TTB NEWSLETTER | Weekly News

December 4, 2015


IN THIS ISSUE

Greetings! We hope you had a fresh and lively week! This week's top stories include a request for comments on six TTB information collections, helpful hints for preparing the TTB excise tax return, two FDA final rules implementing FSMA, and a list of the past week's top TTB Learning Center pages at TTB.gov/.

TTB REQUESTS COMMENTS ON INFORMATION COLLECTIONS

We periodically invite public comment on our information collections (e.g., forms, recordkeeping requirements, questionnaires, and surveys), as required by the Paperwork Reduction Act of 1995. We solicit comments via "information collection notices" published in the Federal Register.

In Notice 56, published in the Federal Register on November 24, 2015, we request public comments on six TTB information collections. To view all documents, forms, and comments related to this notice, go to Docket No. TTB-2015-0001 on the Regulations.gov/ website. To submit a comment electronically, use the Regulations.gov/ comment form for this notice. To submit comments by mail or hand delivery, see the instructions in the notice. Comments are due by January 25, 2016.

In this notice, TTB is requesting comments on the following information collections:

  • 1513–0005, Letterhead Applications and Notices Filed by Brewers (TTB REC 5130/2) and Brewer’s Notice (TTB F 5130.10).
  • 1513–0010, Formula and Process for Wine (TTB F 5120.29).
  • 1513–0014, Power of Attorney (TTB F 5000.8).
  • 1513–0057, Letterhead Applications and Notices Relating to Wine (TTB REC 5120/2).
  • 1513–0074, Airlines Withdrawing Stock from Customs Custody (TTB REC 5620/2).
  • 1513–0088, Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24).

HELPFUL HINTS IN PREPARING TTB FORM 5000.24, EXCISE TAX RETURN

Once you have downloaded TTB F 5000.24, Excise Tax Return please read the form carefully and complete all items that apply. See the 2016 schedule of due dates and refer to the latest tax rates to assist with determining your taxes.

The following items cover errors commonly found on excise tax returns:

  1. The serial number in item 1 must begin with number 1 at the beginning of operations, and again at the beginning of each calendar year. After the first year, the serial number will match that shown on the due date schedule for the period. Pre-payments are numbered sequentially, returning to number 1 each new calendar year.
  2. Check the proper method of payment in item 2. Check “other” and specify “none” if filing a zero balance return.
  3. Check the appropriate box in item 4 and list the dates covered by the return. Return periods will be the 1st through 15th day of the month and the 16th through the last day of the month, except for September, which requires 3 returns for semimonthly filers.
  4. Item 8 should show the complete premises address as shown on your approved notice or permit.
  5. You should always have an entry on:
  • Line 9 for Distilled Spirits – Indicates the total number of proof gallons of spirits removed from the bonded premises for consumption or sale, multiplied by $13.50, less any credits allowed by 26 U.S.C. 5010; or
  • Line 10 for Wine – Indicates the total number of bulk or bottled gallons of wine removed for consumption or sale, multiplied by tax rates listed in 26 U.S.C. 5041(b); or
  • Line 11 for Beer – Indicates the total number of barrels of beer removed for consumption or sale multiplied by the applicable tax rate ($7 or $18, depending upon the rate of production); or
  • Lines 12 – 16 for Tobacco – Indicate the total number of small cigars and cigarettes removed subject to tax, divided by 1,000, then multiplied by the appropriate tax rate listed in 26 U.S.C. 5701(a) and (b). For large cigars (those weighing more than three pounds per thousand), the tax is 52.75% of the price for which sold, but not more than 40.23 cents per cigar. For pipe tobacco, roll your own tobacco, and smokeless tobacco products, line 15 or 16 (as appropriate) should equal the number of pounds removed subject to tax multiplied by the appropriate tax rate listed in 26 U.S.C. 5701 (f), (g) and (e), respectively.
  • Lines 17, 19, and 21, even if the amount is zero. (Entries will be on line 18 or 20 only if explained in Schedule A or B.)
  1. The person signing the return must have signing authority on file with TTB. Stamped or photocopied signatures cannot be accepted.
  2. Late returns or payments are subject to penalties and interest.
  3. Please mail your tax return to:
    Alcohol and Tobacco Tax and Trade Bureau
    Excise Tax
    P.O. Box 790353
    St. Louis, MO 63179-0353

For more information about taxes including electronic filing, penalties and interest, disaster claims, and more see our Taxes and Filing Web page.

FDA ISSUES FINAL RULES RELATED TO FOOD SAFETY MODERNIZATION ACT

The Food and Drug Administration (FDA) recently published two final rules implementing the FDA Food Safety Modernization Act (FSMA). Although FSMA requirements apply to most imported food under FDA’s regulatory jurisdiction, certain categories of imported food, including alcohol beverages, are exempt from the regulations finalized in these two rulemaking documents.

View these two final rules to learn more about the FDA exemptions:

Accreditation of Third-Party Certification Bodies To Conduct Food Safety Audits and To Issue Certifications

Foreign Supplier Verification Programs for Importers of Food for Humans and Animals

 

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