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Beer Tax Simplification

In response to feedback from industry, we have launched the Tax Simplification effort to update TTB’s report of operations and excise tax return forms. Under this effort, we have designed new pilot forms that minimize the taxpayer burden by combining the excise tax return and the operational report(s) as well as reducing the information TTB collects on brewery operational activities. These new pilot forms will be used by domestic brewers approved to participate in TTB’s ongoing pilot initiative.

The pilot forms are for use by domestic brewers approved to participate in the Tax Simplification Pilot. Pilot participants will submit the pilot forms in lieu of the Excise Tax Return, TTB F 5000.24, and the Brewer’s Report of Operations, TTB F 5130.9 or TTB F 5130.26. Pilot participants must submit the pilot forms via Pay.gov and submit tax payments electronically to TTB.

Your tax liability for the previous calendar year and your expected tax liability for the current year will determine your filing frequency.

Brewers who reasonably expect to be liable for not more than $1,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the current calendar year, and who were liable for not more than $1,000 in such taxes in the preceding calendar year, may file TTB F 5130.Pilot-B, Pilot Brewer Excise Tax Return and Report of Operations, at the annual frequencies for excise tax return filing set forth at 27 CFR 25.164. Participants eligible to file annually will submit the pilot form and tax payment on or before the due dates for annual excise tax returns.

Brewers who reasonably expect to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the current calendar year, and who were liable for not more than $50,000 in such taxes in the preceding calendar year, may file TTB F 5130.Pilot-B, Pilot Brewer Excise Tax Return and Report of Operations, at the quarterly frequencies for excise tax return filing set forth at 27 CFR 25.164. Participants eligible to file quarterly will submit the pilot form and tax payment on or before the due dates for quarterly excise tax returns.

Brewers who are not eligible for annual or quarterly return periods must submit:

  • TTB F 5130.Pilot-A, Pilot Brewer Excise Tax Return for the First Semimonthly Period(s), for the first semimonthly return period(s) of the month. Participants who file semimonthly will submit the TTB F 5130.Pilot-A and tax payment on or before the due date(s) for excise tax returns for the first semimonthly period(s). Note that brewers eligible to file annually or quarterly do not submit TTB F 5130.Pilot-A.
  • TTB F 5130.Pilot-B, Pilot Brewer Excise Tax Return and Report of Operations, for the last semimonthly return period of the month, and to report their brewery operational information for the entire month. Participants who file semimonthly will submit the TTB F 5130.Pilot-B and tax payment on or before the due date(s) for excise tax returns for the last semimonthly period for the month.

 

Contact Us

If you have questions about the Tax Simplification effort, please contact us using this link. For other tax related questions, please contact us online, or call our toll-free number at 877-882- 3277 (877-TTB-FAQS), Monday to Friday, 8 a.m. to 5 p.m. ET.

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Last updated: May 2, 2025