U.S. flag

An official website of the United States government

Tobacco Procedures

Email Get Email Updates

This file contains IRS Revenue Procedures and ATF/TTB Procedures pertaining to tobacco. These procedures are available for your information.

  • 2011-1 Payment of Tax by Electronic Fund Transfer
  • 2009-1 Procedure for Certain Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market
  • 87-4 Tax Classification of Chewing Tobacco or Snuff
  • 84-1 Preparation ATF Forms 2145 (5200.11), Notice of Release of Cigars, Cigarettes, Cigarette Papers or Cigarette Tubes
  • 83-1 Alternate Optional Procedure for Filing Claims Under 26 U.S.C. 5705 for Credit or Refund of Tax On Cigarettes Withdrawn from the Market
  • 80-5 Procedures for Tax Exempt Sales of Tobacco Products by Proprietors of Export Warehouses to Persons Crossing the United States Border into Canada or Mexico
  • 76-2 Method for Sequential Solvent Extractions Used in Differentiating Cigars and Cigarettes
  • 75-1 Removal of Tax-Exempt Tobacco Products for Use as Supplies on U.S. Navy Ships
  • 73-5 Tobacco Tests
  • 71-5 Tobacco Products Sold to Aircraft Passengers
  • 69-27 Receiving Incomplete Shipments of Tobacco Products
  • 67-18 Withdrawal of Tobacco Products From Market
  • 66-25 Markings on packages of tobacco product
  • 66-23 Recording and Reporting Removals Subject to Tax
  • 66-22 Preparation and Distribution of Form 2149 Covering Replacement Shipments of Cigars and Cigarettes
  • 66-21 Markings on Packages of Cigars
  • 66-20 Claims for Cigars and Cigarettes Withdrawn From the Market

CONTACT US

Questions? Please contact a tobacco expert at 202-453-2025 or see our frequently asked questions. For more information see our tobacco contacts page.

Last updated: May 22, 2025
Maintained by: Regulations and Rulings Division