WINERY COMPLIANCE

Requirements for filing operational reports begin upon approval of your permit.

  • Report of Wine Premises Operations (TTB F 5120.17)
    Bonded Wineries and Bonded Wine Cellars must file with TTB a Report of Wine Premises Operations on a regular basis. The report is to be filed monthly. You may file this report through Pay.gov (recommended) or submit it to the National Revenue Center (address below). Download Report of Premises Operations (TTB F 5120.17). Learn more about filing this report.

     

  • Eligibility for Annual Filing of the Report of Wine Premises Operations
    Wineries meeting certain eligibility requirements may file the Report of Wine Premises Operations (TTB F 5120.17) annually.

    To qualify to file the Report of Wine Premises Operations annually, a proprietor must meet the following requirements (see 27 CFR 24.300(g)(2)(iii)):

     

    • File the Excise Tax Return (TTB F 5000.24) annually in accordance with 24.271, and
       

    • Not expect the total of all bulk and bottled wine to be accounted for in all tax classes to exceed 20,000 gallons for any one month during the calendar year.

You may file both the Excise Tax Return (TTB F 5000.24) and Report of Wine Premises Operations (TTB F 5120.17) electronically using Pay.Gov, or you may download, complete and mail them to the addresses listed in the instructions on the on the forms.

*Where to File Reports:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202

 

 

 

When paying your taxes to TTB, you should include sufficient information to identify your business and the nature and purpose of the payment. The following information will help you when filing your taxes with TTB:

  • Federal Excise Tax Return (TTB Form 5000.24sm)
    Download TTB F 5000.24sm.
    You may file your excise tax return electronically using Pay.gov (recommended) or send TTB F 5000.24sm (smart form version) by mail.

  • Where to File Tax Returns:
    Mail returns to the addresses listed in the instructions on the forms.

  • Eligibility for Annual Filing of Excise Tax Returns
    As a winery you may pay taxes annually if you meet certain eligibility requirements .  To be eligible to pay taxes annually, you:

 

  • Must not be liable for more than $1,000 in taxes with respect to wine imposed by 26 U.S.C. 5041 and 7652 in the preceding calendar year; and

  • Must reasonably expect to be liable for not more than $1,000 in such taxes during the current calendar year.

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