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.
Creating a Pay.gov Account
TTB F 5130.A (Pilot-A) Tutorial
TTB F 5130.B (Pilot-B) Tutorial
Contact us using this link for the online form to request to participate. Under “How May We Help You” select “I would like to participate in the pilot program” from the dropdown. You will receive a participant agreement letter by email when you have been accepted into the pilot program, generally within 7 to 10 business days. The participant agreement letter will have links to the pilot forms. See Industry Circular 2025-1 for more information.
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.
TTB has developed this crosswalk to help pilot participants identify the tax and operational reporting items on TTB F 5130.Pilot-A and TTB F 5130.Pilot-B that are new or that have been incorporated from the Excise Tax Return (TTB F 5000.24) and the Brewer’s Report of Operations (TTB F 5130.9 or 5130.26). This crosswalk also identifies auto-calculated and auto-populated fields, as well as dropdown menus that are designed to make filing easier and faster. To simplify the filing process, we also have removed some line items that currently appear on TTB F 5000.24, TTB F 5130.9, and 5130.26. In addition, pilot participants will report all quantities of beer in total barrels. The pilot forms do not require pilot participants to report beer totals in kegs and cases, which is currently required on the non-pilot forms. See the Crosswalk here.
To view the new forms, instructions, and current non-pilot forms, click on the buttons below.
Pilot Form A
Pilot Form B
Current Non-pilot Forms
