Treasury Reviews Booze and Tobacco Tax Forms Again
Published Date: 4/20/2026
Notice
Summary
The Treasury Department is asking for public feedback on forms used by businesses that make products with special alcohol and tobacco rules. These forms help ensure companies follow tax laws and safety rules, with no big changes planned. Comments are due by May 20, 2026, so affected businesses should speak up soon to keep things running smoothly without extra costs or delays.
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Analyzed Economic Effects
8 provisions identified: 3 benefits, 5 costs, 0 mixed.
Distilled Spirits Plants Storage Reporting
Distilled spirits plant (DSP) proprietors must keep warehousing records and submit a monthly report summarizing production, storage, denaturation, and processing (Form TTB F 5110.11). TTB estimates 5,800 respondents submitting 69,000 annual responses at about 2 hours each, totaling 139,200 annual burden hours.
Sulfites Labeling Requirement for Alcohol
Alcohol beverage labels must declare sulfites when sulfating agents are present at 10 parts per million (ppm) or more in the finished product. TTB estimates this collection affects about 74,100 respondents with 74,100 annual responses and an estimated 49,400 annual burden hours.
Monthly Reports for Export Warehouse Proprietors
Export warehouse proprietors must file a monthly operations report listing amounts of tobacco products, cigarette papers and tubes, and processed tobacco received, removed, lost, or unaccounted for (Form TTB F 5220.4). TTB estimates 65 respondents with 780 annual responses, each taking about 1 hour, totaling 780 annual burden hours.
Supporting Data for Nonbeverage Drawback Claims
Businesses claiming drawback (refund) for distilled spirits used to make certain nonbeverage products must submit supporting data with their claims (Form TTB F 5154.2). TTB estimates 280 respondents with 1,736 annual responses, each taking about 58 minutes, totaling 1,678 annual burden hours. Drawback claims relate to refunds of excise tax for eligible nonbeverage production under IRC sections 5111–5114 and 7652(g).
Permits to Manufacture or Import Tobacco Products
Importers and manufacturers of tobacco products and export warehouse operators must apply for permits before engaging in operations (Forms TTB F 5200.3, F 5200.16, F 5230.4, F 5230.5). TTB estimates 316 respondents with 316 annual responses, each taking about 1 hour and 26 minutes, totaling 455 annual burden hours. Permit applications include information on location, organization, financing, and major investors and may be denied for ineligibility reasons described in 26 U.S.C. 5712.
Approvals for Specially Denatured Spirits
If you use specially denatured distilled spirits (SDS) to make nonbeverage products, you must obtain TTB approval of your formula and manufacturing process before producing them. The collection (Form TTB F 5150.19) covers about 60 respondents, each response taking about 37.5 minutes, for an estimated 37.5 total annual burden hours.
Inventories for Export Warehouse Proprietors
Export warehouse proprietors must take and report inventories at opening and closing of business and at other prescribed times (Form TTB F 5220.3). TTB estimates 65 respondents, 65 annual responses, each taking about 5 hours, for an estimated 325 annual burden hours.
Records on Things of Value to Retailers
Alcohol industry members must keep records of 'things of value' furnished to retailers and may be required to submit occasional letter reports for trade practice investigations. TTB estimates about 97,000 respondents for recordkeeping and 10 letter-report respondents (about 8 hours each), totaling about 80 annual burden hours for reporting.
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