TTB wishes to remind Bonded Wineries and Bonded Wine Cellars that the Report of Wine Premises Operations Form 5120.17 must be completed and submitted to TTB on a regular basis. The report is to be filed monthly, quarterly, or annually depending upon the size of your operations.
When are the reports due?
- Annual Report: If you have not more than 20,000 gallons of wine on hand at any time AND you will file an annual federal excise tax return*, your Annual Report of Wine Premises Operations Form 5120.17 is due on January 15th of the following year.
- Quarterly Reports: If you have not more than 60,000 gallons of wine on hand at any time AND you file quarterly federal excise tax returns*, your Quarterly Reports of Wine Premises Operations Form 5120.17 are due on April 15th, July 15th, October 15th and January 15th (15 days after the close of each calendar quarter).
- Monthly Reports: If you have more than 60,000 gallons of wine on hand at any time OR pay more than $50,000 in Federal Excise tax each year, Report Forms 5120.17 must be submitted by the 15th day after the close of any month in which you conducted reportable operations.
*Please note that if no tax is due for a return period, the filing of a return is not required (27 CFR 24.271(a)).
How should I complete the report?
Please see the Guide to Form 5120.17 for a line-by-line explanation and sample of a completed report.
Where do I file the reports?
- We strongly encourage you to submit your Report Forms 5120.17 online using Treasury's electronic filing system, Pay.gov. For more information see our TTB & Pay.gov web page or contact the National Revenue Center Help Line at (877) 882-3277 and select Option #3 or by writing to firstname.lastname@example.org.
- U.S. Mail: All mailed reports should be sent to the TTB National Revenue Center at 550 Main St., Suite 8002, Cincinnati, OH 45202.
For further information, please contact the TTB NRC Help Line at (877) 882-3277.