Brewers' Tax Forms Get Monthly/Quarterly Split from Treasury
Published Date: 2/28/2025
Notice
Summary
The Treasury Department is updating forms brewers use to report their beer production and taxes. Brewers who expect to owe $50,000 or more in excise taxes will keep filing monthly, while smaller brewers can use simpler quarterly forms. Comments on these changes are open until March 31, 2025, so brewers and the public can weigh in before the updates take effect.
Analyzed Economic Effects
6 provisions identified: 4 benefits, 2 costs, 0 mixed.
Brewer reporting burden increased (agency estimate)
TTB reports for brewers (TTB F 5130.9 and TTB F 5130.26) show 3,470 respondents, 33,560 total annual responses, an average per-response burden of 0.75 hour, and a total burden of 25,170 hours; the agency is decreasing the number of annual respondents but increasing the number of responses and total burden hours in its estimates. Comments are due by March 31, 2025.
Reduced burden for nonbeverage-drawback formulas
For nonbeverage-product drawback claims (TTB F 5154.1), TTB estimates 350 respondents, 13,680 annual responses, an average per-response burden of about 0.6033 hour, and a total burden of 8,253 hours; the agency is decreasing the number of annual respondents, responses, and burden hours in its estimates.
Lower paperwork for alcohol beverage formulas
For formula approvals for domestic and imported alcohol beverages (TTB F 5100.51), TTB estimates 3,912 respondents, 25,365 annual responses, about 1.8859 hours per response, and an estimated total annual burden of 47,837 hours; TTB states it is decreasing the number of respondents, responses, and burden hours in its estimates.
Brewer filing frequency and simple quarterly form
If you run a brewery, you must file monthly operations reports using TTB F 5130.9 if you expect an annual beer excise tax liability of $50,000 or more. Brewers who anticipate less than $50,000 in annual liability and had such liability the previous year may instead file quarterly using TTB F 5130.9 or the simplified quarterly form TTB F 5130.26 (there is also a ‘‘smart form’’ version TTB F 5130.26sm). Comments on these information collections are due by March 31, 2025.
More basic permit applications, less time per application
For basic permits under the Federal Alcohol Administration Act (TTB F 5100.24), TTB estimates 11,300 respondents and 11,300 annual responses with an average per-response burden of about 1.015 hours and a total burden of 11,470 hours; the agency says the number of respondents and responses increased while average per-response burden and total burden hours decreased because more applications are submitted electronically via TTB's Permits Online (PONL).
Tobacco bond filings estimated to increase
For tobacco bond filings (TTB F 5200.25, 5200.26, 5200.29), TTB estimates 215 respondents, 215 annual responses, an average per-response burden of 1 hour, and a total burden of 215 hours; the agency is increasing its estimated number of respondents, responses, and burden hours associated with this collection.
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