Purpose
The purpose of TTB Form 5130.9 is monthly or quarterly reporting of the production of beer.
If there is no activity during any months, you will still file the report showing zeros.
Deadlines for Filing
TTB Form 5130.9 is required to be filed on a monthly or quarterly basis.
This form is to be filed no later than the 15th day after the end of the reporting period, whether it be a month or quarter.
Forward the original signature to:
Director, National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main Street, Room 8002
Cincinnati, Ohio 45202-5215
SPECIAL NOTES REGARDING COMPLETION OF FORM 5130.9
- Negative numbers may not be entered on this report. Part I of the report is designed to balance showing additions and removals to beer inventory as may be appropriate for each column.
- All quantities are to be reported in barrels to the nearest second decimal place.
- Before using the blank Line 12 and/or Line 32 in Part I, consult with your TTB National Revenue Center specialist at 1-877-882-3277.
- Clearly enter the correct month and year the report covers in the appropriate area of the report; if you are submitting an amended report, please clearly mark “Amended Report” in the top margin of the form. If you need to file an amended report, you must complete all lines on the amended operational report form. You must fill in each applicable line on the new, amended form even if you are not amending that particular line from the original report. For guidance, please refer to TTB Industry Circular 2004-4
- This form is in three parts, as follows:
- Part 1 – Beer Summary (Additions to and removal from beer inventory)
- Part 2 – Cereal Beverage Summary
- Part 3 – Remarks (Clarifying/supplementing information reported on the form)
Before You Begin
The following is a list of all the materials and related information you should collect before beginning Form 5130.9:
- EIN number
- Registry number
- Name and address of your bonded premise – exactly as it appears on your Brewer's Notice.
- A copy of the completed Form 5130.9 you submitted for the previous month/quarter
- Documentation to provide sufficient support for amounts reported on the form
Frequently Asked Questions
How do I determine whether I need to file monthly or quarterly?
You must report quarterly if you were liable for NOT more than $50,000 in taxes with respect to beer imposed by 26 USC 5051 and 7652 in the preceding calendar year and reasonably expect to be liable for not more than $50,000 in such taxes during the current calendar year. If you are required to report quarterly, you may choose to use TTB F 5130.9 or the Quarterly Brewers Report of Operations, TTB F 5130.26.
Under which article can I find the requirements for filing a Brewer's Report of Operations?
Information and guidance regarding beer records and reports can be accessed in the Code of Federal Regulations, 27 CFR 25.291.
How do I convert regular gallons to beer barrels?
A beer barrel (bbl) is equal to 31 regular liquid gallons. Additional information on units of measurement for beer is available in the Code of Federal Regulations, 27 CFR 25.155.
Which reporting form do I use: the Brewer's Report of Operations (TTB F 5130.9), or the Quarterly Brewer's Report of Operations (TTB F 5130.26)?
If you were liable for MORE than $50,000 in taxes in the preceding calendar year and/or reasonable expect to be liable for more than $50,000 in such taxes during the current calendar year, you must use TTB F 5130.9. Otherwise, you have the option to use the Quarterly Brewer’s Report of Operations, TTB F 5130.26.
How do I report shortages in physical inventory?
Shortages are reported in Part I, Line 31 of the Brewer's report. You must explain shortages in kegged (column D) and bottled (column F) beer in Part 3, �Remarks.� TTB may assess the tax if the explanation is unsatisfactory.
How do I report destruction of tax-determined beer?
Report beer that has not been tax-determined but has been destroyed at the brewery on F 5130.9 Line 28. Destruction of tax-paid beer is NOT reported on this form. Additional information on reporting the destruction of beer is available in the Code of Federal Regulations, 27 CFR 25.221.