|September 19, 2018||TTB G 2018-2|
TTB Public Guidance
Eligibility Requirements to file Excise Tax Returns and Wine Operations Reports Annually
Proprietors of bonded wineries and bonded wine cellars who meet certain eligibility requirements may file the Excise Tax Return and the Report of Wine Premises Operations annually. The requirements for each form are discussed separately below.
This guidance incorporates and updates the information provided in TTB Public Guidance TTB G 2015-1, dated February 23, 2015, by including information about new forms. As a result, this document supersedes TTB Public Guidance TTB G 2015-1.
Eligibility for Annual Filing of Excise Tax Returns
Proprietors of bonded wineries and bonded wine cellars may file excise tax returns annually rather than semi-monthly or quarterly, if they:
- Were not liable for more than $1,000 in wine taxes in the previous calendar year, and
- Reasonably expect to be liable for not more than $1,000 in wine taxes during the current calendar year.
Proprietors who meet the above eligibility requirements and choose to file Excise Tax Return TTB Form 5000.24 annually must submit the return and remit payment by January 14th of the following year. See 27 CFR 24.271.
Regulatory provisions pertaining to taxpaid removals of wine are found in 27 CFR part 24, subpart N .
Eligibility for Annual Filing of the Report of Wine Premises Operations
Proprietors of bonded wine premises operations must file the Report of Wine Premises Operations monthly, quarterly, or annually, in accordance with 27 CFR 24.300(g) . The report must be filed on TTB F 5120.17 for activity in years other than 2018 and 2019, or TTB F 5120.17Temp for activity in 2018 and 2019.
To qualify to file annually, a proprietor must:
- File the Excise Tax Return ( TTB Form 5000.24 ) annually in accordance with § 24.271(b)(1)(ii) (as described above), and
- Not expect the total of all bulk and bottled wine on bonded premises to exceed 20,000 gallons for any one month during the calendar year (this applies to the sum of the bulk and bottled wine in all tax classes). See § 24.300(g)(2)(iii).
As a result, proprietors who are not eligible to file an annual Excise Tax Return are not eligible to file an annual Report of Wine Premises Operations. Proprietors who expect to have more than 20,000 gallons of wine on hand in any one month during the calendar year are not eligible to file an annual Report of Wine Premises Operations. A proprietor who is eligible to file an annual Report of Wine Premises Operations and chooses to do so must submit the report by January 15th of the year following the report year.
All of the forms described in this guidance may be filed electronically using Pay.Gov, or you may download, complete, and mail them to the addresses listed in the instructions on the forms. The forms may be downloaded from www.ttb.gov.
Regulatory provisions pertaining to recordkeeping and the Report of Wine Premises Operations are primarily found in 27 CFR part 24, subpart O.
TTB G: 2018-2
Supersedes TTB G 2015-1