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OMB Control No: 1513-0143	ICR Reference No: 202310-1513-001
Status: Active	Previous ICR Reference No:
Agency/Subagency: TREAS/TTB	Agency Tracking No: Pilot Test-Beer1
Title: Combined Alcohol Excise Tax Returns and Operations Reports—Pilot Test
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/19/2023
	Date Received in OIRA: 10/27/2023
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2026	36 Months From Approved
Responses	60,800	0	0
Time Burden (Hours)	32,950	0	0
Cost Burden (Dollars)	0	0	0

Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5061, the Federal excise tax on distilled spirits, wine, and beer is collected on the basis of a return which taxpayers file on a semi-monthly, quarterly, or annual basis, depending on the amount of their annual tax liability (see 26 U.S.C. 5061(d)(4)). In addition, under the IRC at 26 U.S.C. 5207, 5367, and 5415, taxpayers for distilled spirits, wine, and beer, respectively, must furnish reports of operations and transactions as the Secretary of the Treasury prescribes by regulation. Currently, under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I require alcohol excise taxpayers to report their excise tax liability using form TTB F 5000.24, Excise Tax Return, approved under OMB No. 1513–0083. In addition, alcohol excise taxpayers must file operations reports accounting for their production, removals, losses, and certain other matters that effect their excise tax liability. Distilled spirits plant proprietors file up to four separate operations reports on a monthly basis on TTB F 5110.11, TTB F 5110.28, TTB F 5110.40, and TTB F 5110.43, approved under OMB Nos. 1513–0039, 1513–0041, 1513–0047, and 1513–0049, concerning, respectively, storage, processing, production, and denaturing operations. Wine premises proprietors file monthly operations reports on TTB F 5120.17, approved under OMB No. 1513–0053. Brewers, depending on their annual tax liability, file operations reports either on a monthly basis using TTB F 5130.9 or on a quarterly basis using TTB F 5130.9 or TTB F 5130.26, both of which are approved under OMB No. 1513–0007. As part of TTB’s efforts to lower respondent burden, the Bureau is developing a combined tax return and simplified operations report and intends to pilot its use with alcohol excise taxpayers. Under this pilot, alcohol excise taxpayers will submit a letterhead application to join the pilot program as an alternative method to their filing the current tax return and operations reports under existing regulatory requirements. Once approved, taxpayers participating in the pilot program will file their combined alcohol excise return and simplified operations report under the due dates currently applicable to their excise tax returns. The collected information will allow TTB to identify the excise taxpayer, the amount of taxes due, and the amount of payment made. Additionally, the collected information will allow TTB to identify the amount of distilled spirits, wine, or beer the taxpayer produced, removed, transferred, and disposed of during the reporting period, which effects the amount of alcohol excise tax due, while reducing the overall burden of filing separate tax returns and operations reports. TTB is beginning this pilot test program with the information collection and instruments related to the combined beer excise tax and operations report; it will issue information collections and instruments related to the wine and distilled spirits excise tax and operations reports at later dates.

Authorizing Statute(s): US Code: 26 USC 5061 Name of Law: Internal Revenue Code
   US Code: 26 USC 5207 Name of Law: Internal Revenue Code
   US Code: 26 USC 5367 Name of Law: Internal Revenue Code
   US Code: 26 USC 5415 Name of Law: Internal Revenue Code
   US Code: 26 USC 5555 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19711	04/03/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 73941	10/27/2023
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Change Due to Agency Discretion
Annual Number of Responses	60,800	60,800
Annual Time Burden (Hours)	32,950	32,950
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new information collection request. This pilot test of a combined beer excise tax and simplified brewery operations report is intended to test the related collection instruments and ultimately reduce the respondent burden associated with filing separate excise tax returns and operations reports under the current regulations.

Annual Cost to Federal Government: $2,310,217

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Caroline May 877 882-3277 caroline.may@ttb.gov

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