Every winery, brewery, and distillery has to file operational reports and excise tax returns on a schedule set by the TTB. Miss one, and you are looking at penalties, interest, and questions you do not want. Use the checker below to find your schedule, then keep the full reference handy.
Answer two quick questions and see the reports and returns you are responsible for.
Base this on what you were liable for last calendar year and reasonably expect this year. If in doubt, choose the higher tier, that is the safer assumption.
The full picture for beverage alcohol producers: how filing frequency is set, which operational reports apply to each commodity, and when excise tax returns and payments are due.
Your excise tax filing frequency is set by your tax liability. All producers use the same return form; only the frequency changes.
Distilled spirits plants file monthly operational reports based on the operations on their permit. File whichever apply to your activity.
| Form | Report | Who files | Due |
|---|---|---|---|
| TTB F 5110.40 | Monthly Report of Production Operations | If distilling / production appears on your DSP permit | 15th of the following month (27 CFR 19.632) |
| TTB F 5110.28 | Monthly Report of Processing Operations | If you rectify, bottle, package, or denature | 15th of the following month (27 CFR 19.632) |
| TTB F 5110.11 | Monthly Report of Storage Operations | If warehouseman operations appear on your permit | 15th of the following month (27 CFR 19.632) |
| TTB F 5110.43 | Monthly Report of Processing (Denaturing) | Industrial DSPs denaturing spirits / making articles | 15th of the following month (27 CFR 19.632) |
Wineries file one operational report form. Your frequency (monthly, quarterly, or annual) depends on your inventory volume and tax filing frequency.
| Form | Frequency | You qualify if | Due |
|---|---|---|---|
| TTB F 5120.17 | Monthly | You do not meet the annual or quarterly requirements | 15th of the following month (27 CFR 24.300) |
| TTB F 5120.17 | Quarterly | Wine inventory not expected to exceed 60,000 gal in any quarter, and you file quarterly tax returns | 15th after the quarter (27 CFR 24.300) |
| TTB F 5120.17 | Annual | Wine inventory not expected to exceed 20,000 gal in any month, and you file annual tax returns | Jan 15 (27 CFR 24.300) |
Brewers file the Brewer's Report of Operations. The $50,000 beer excise tax threshold sets whether you report monthly or may report quarterly.
| Form | Frequency | You qualify if | Due |
|---|---|---|---|
| TTB F 5130.9 | Monthly | You were, or expect to be, liable for more than $50,000 in beer excise tax | 15th of the following month (27 CFR 25.297) |
| TTB F 5130.26 | Quarterly | Liable for not more than $50,000 in the previous year and expect not more than $50,000 this year | 15th after the quarter (27 CFR 25.297) |
Note: brewers required to file operational reports monthly must file excise tax returns semimonthly.
Common questions about TTB filing schedules, operational reports, and excise tax due dates.
It depends on your filing frequency, which is set by your tax liability. Annual filers (liable for $1,000 or less per year) file one return due January 14 of the following year. Quarterly filers (up to $50,000 per year) file within 14 days after each calendar quarter. Semimonthly filers (more than $50,000 per year) file twice per month. All use TTB Form 5000.24.
They are two separate obligations. The excise tax return (TTB F 5000.24) reports and pays the federal excise tax on product you removed. The operational report is a separate periodic report of what you produced, processed, stored, or removed, using a form specific to your commodity, for example TTB F 5110.40 for distillery production or TTB F 5120.17 for wine premises operations. You generally have to file both, on their own schedules.
For most beverage alcohol producers, operational reports are due by the 15th day of the month following the reporting period. Distilleries file monthly production, processing, and storage reports by the 15th. Wineries file the Report of Wine Premises Operations monthly, quarterly, or annually depending on volume. Brewers file the Brewer's Report of Operations monthly or quarterly depending on tax liability.
Sometimes, if you qualify. Wineries can file operational reports quarterly if wine inventory is not expected to exceed 60,000 gallons in any quarter and they file quarterly tax returns. Brewers with $50,000 or less in annual beer excise tax can file the Brewer's Report of Operations quarterly. Distilleries generally file monthly. Your eligibility depends on volume and tax liability, and it can change year to year.
Late filing or late payment can trigger penalties and interest, and a pattern of late or missing filings is exactly what draws TTB scrutiny and audits. If you have fallen behind, the situation is usually recoverable, but it is best addressed proactively rather than waiting for TTB to notice. We help producers get current and stay current.
No. This reference is federal (TTB) only. Every state where you produce, sell, or ship also has its own licensing, reporting, and tax obligations on separate schedules. Managing both the federal and state calendars is part of what we do for clients operating in multiple markets.