What Reports Must Distilleries Submit to the TTB?

/ Distilled Spirits, Permits, TTB / By

In life, only death and taxes are certain, and this is especially true in the alcohol beverage industry. The federal government has created a detailed regulatory system to ensure it collects taxes from every gallon of spirits sold. A crucial part of this system is the reporting requirements for distillers and distilleries.

Once you have obtained your distilled spirits plant (“DSP”) permit with the Alcohol and Tobacco Tax and Trade Bureau (“TTB“), it’s essential to stay on top of paying your taxes and filing the necessary reports. The specific reports you need to file depend on the permissions of your DSP operation, but generally, there are two main types: operational reports and excise tax reports. Note that there are four different types of operational reports, and the ones you need to file will depend on your specific operations.

Required Records for Distilleries

As a distillery, you must keep daily records of your operations, transactions, production, storage, processing, and any denaturation or article manufacturing. These records must be maintained at the DSP premises and be available for inspection by a TTB officer during business hours. Records must be preserved for at least three years from the date of the transaction or the last required entry, whichever is later. If records are kept at a location other than the distilled spirits plant, you must notify the Director of the National Revenue Center in writing.

Filing Operational Reports

Operational reports must be submitted to the TTB monthly, even if no production occurred during that month. Failure to file these reports or submitting them late can result in penalties. The four types of operational reports are:

Note that TTB operational reports should be filed through Pay.gov.

Determining Required Operational Reports

The specific operational reports your DSP must file depend on your permitted activities:

  • Production Operations (TTB F 5110.40): Required if your DSP permit includes distilling or production.
  • Storage Operations (TTB F 5110.11): Required if your DSP permit includes storage activities.
  • Processing Operations (TTB F 5110.28): Required if your DSP permit includes processing, bottling, packaging, or denaturing.
  • Denaturing Operations (TTB F 5110.43): Required for DSPs authorized to denature spirits or manufacture articles.

Reviewing your DSP permit will clarify your reporting requirements.

Submitting Operational Reports

Operational reports are due by the 15th day of the month following the reporting period (e.g., February 15th for January). Even if there is no activity during the month, you must file a report showing zeros.

How can Lindsey Zahn P.C. help with TTB reporting?

Lindsey Zahn P.C. can provide invaluable assistance with distillery operational reports and excise tax filings, ensuring your business remains compliant with all regulatory requirements. Here’s how we can help:

Distillery Operational Reports:
  • Record-Keeping Guidance: We’ll help you establish and maintain accurate daily records of operations.
  • Preparation & Submission: We can assist in overseeing in the preparation and timely submission of the TTB’s operational reports for DSPs.
  • Compliance Checks: Regular reviews and audits of your records to ensure they are in compliance with TTB regulations and ready for inspection at any time.
Excise Tax Filings:
  • Tax Liability Assessment: We’ll help you determine your distillery’s excise tax liability to decide whether you should file quarterly or semi-monthly tax returns.
  • Filing Assistance: Our firm will help oversee the preparation and submission of TTB excise tax forms.
  • Ongoing Support: Continuous support and advice to help you stay on top of tax obligations and avoid potential penalties.

Let Lindsey Zahn P.C. handle the complexities of operational reporting and excise tax filings, so you can focus on your distilling operations. Contact us today to learn more at info@zahnlawpc.com or 929-924-6529.