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Due Dates for Operational Reports

Use the chart below to determine which operational report forms and due dates apply to you. Filing may be monthly, quarterly, or annually.

You can file operational reports electronically using Pay.gov (recommended) or submit the paper form to TTB.

TIP: Visit our Automated Reminders for Filing Tax Returns and Operational Reports page and subscribe to receive reminders when it is time to file.

Annual Filing Due Date

WINE

REQUIREMENTS

DUE DATE

TTB F 5120.17 - Report of Wine Premises Operations

You may file this annual operational report if:

  • Your inventory of wine (bulk and bottled) is not expected to exceed 20,000 gallons for any one month during the calendar year, and
  • You are currently filing annual tax returns.

If you meet these two requirements, then just write a note on the back of the next F. 5120.17 you submit in the space at the bottom, Part X, which says you will be filing annually.

*see requirements for filing quarterly and monthly

Must be submitted on or before the 15th day of the month after end of the reporting period (27 CFR 24.300).

Quarterly Filing Due Dates

BEER

REQUIREMENTS

DUE DATE

TTB F 5130.26 - Quarterly Brewer's Report of Operations

You may file this quarterly operational report if:

  • You are liable for not more than $50,000 in beer federal excise tax in the previous calendar year, and
  • You reasonably expect to be liable for not more than $50,000 in such taxes in the current year.

Must be submitted on or before the 15th day of the month after the end of the reporting period (27 CFR 25.297).

WINE

REQUIREMENTS

DUE DATE

TTB F 5120.17 - Report of Wine Premises Operations

You may file this quarterly operational report if:

  • Your inventory of wine (bulk and bottled) is not expected to exceed 60,000 gallons for any one quarter during the calendar year, and
  • You are currently filing quarterly tax returns.

If you meet these two requirements, then just write a note on the back of the next F. 5120.17 you submit in the space at the bottom, Part X, which says you will be filing quarterly.

*see requirements for filing annually and monthly

Must be submitted on or before the 15th day of the month after end of the reporting period (27 CFR 24.300).

Monthly Filing Due Dates

TOBACCO

REQUIREMENTS

DUE DATE

TTB F 5210.5 - Report - Manufacturer of Tobacco Products or Cigarette Papers and Tubes

You must file this report if you are a manufacturer of tobacco products or cigarette papers and tubes.

Must be submitted on or before the 20th day of the month after the end of the reporting period (27 CFR 40.202).

TTB F 5220.4 - Report - Proprietor of Export Warehouse

You must file this report if you are an export warehouse proprietor.

Must be submitted on or before the 20th day of the month after the end of the reporting period (27 CFR 44.149).

TTB F 5220.6 - Monthly Report - Tobacco Products Importer

If you are an importer of tobacco products, you must keep records and submit reports of the physical receipt and disposition of tobacco products.

Must be submitted on or before the 15th day of the month after the end of the reporting period (27 CFR 41.206).

BEER

REQUIREMENTS

DUE DATE

TTB F 5130.9 - Brewer's Report of Operations

You must file the monthly operational report:

  • Unless you are not liable for more than $50,000 in beer federal excise tax for the previous year, and
  • You reasonably expect that you will not be liable for more than $50,000 in the current year.

Must be submitted on or before the 15th day of the month after the end of the reporting period (27 CFR 25.297).

WINE

REQUIREMENTS

DUE DATE

TTB F 5120.17 - Report of Wine Premises Operations

If you do not meet the requirements for filing an annual or quarterly operational report, then you must file monthly.

*see requirements for filing quarterly and annually

Must be submitted on or before the 15th day of the month after end of the reporting period (27 CFR 24.300).

DISTILLED SPIRITS

REQUIREMENTS

DUE DATE

TTB F 5110.11 - Monthly Report of Storage Operations

You must file this report if distilling/production operations appear on your DSP permit and registration.

Must be submitted on or before the 15th day of the month after the end of the reporting period (27 CFR 19.632(b)).

TTB F 5110.28 - Monthly Report of Processing Operations

You must file this report if you conduct processing (rectifying), bottling, packaging, or denaturing operations at your DSP.

TTB F 5110.40 - Monthly Report of Production Operations

You must file this report to report storage account activity at a beverage or industrial DSP. You must file this report if the operation of warehouseman appears on your DSP permit and registration.

TTB F 5110.43 - Monthly Report of Processing (Denaturing) Operations

You must file this report if you report monthly denaturing activity conducted by industrial DSPs that are authorized to denature spirits and/or manufacture articles.

Page last reviewed: October 26, 2017
Page last updated: April 15, 2019
Maintained by: National Revenue Center