View Information Collection Request (ICR) Package

Time Remaining Days HR Min Sec

OMB Control No: 1513-0056	ICR Reference No: 202604-1513-004
Status: Received in OIRA	Previous ICR Reference No: 202302-1513-008
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 98 - 4/7
Title: Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 05/29/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	5,800	4,800
Time Burden (Hours)	0	0
Cost Burden (Dollars)	0	0

Abstract: In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes Federal excise tax on distilled spirits produced or imported into the United States. Under the IRC alcohol excise tax-related provisions in chapter 51, 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and provide reports related to their production, storage, denaturing, and processing activities as the Secretary of the Treasury prescribes by regulation. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 19, 26, 27, and 28 require DSP proprietors to keep certain usual and customary transaction and supporting records that are common to their distilled spirits production, storage, denaturing, and processing activities. Proprietors use the common transaction and supporting records required under this information collection approval, along with records that are unique to each DSP activity required under other information collection approvals, to document the data provided on their monthly DSP production, storage, denaturing, and processing operations reports. TTB personnel may examine the DSP transaction and supporting records required under this collection to verify the data provided by DSP proprietors in those operations reports and to determine the Federal excise tax liabilities of those proprietors. As such, this information collection is necessary to protect the revenue.

Authorizing Statute(s): US Code: 26 USC 5207 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:
	91 FR 6726	02/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 31859	05/28/2026
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	5,800	4,800	1,000
Annual Time Burden (Hours)	0	0	0
Annual Cost Burden (Dollars)	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $0

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. No

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. No

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: Selina Ferguson 202 453-1039 ext. 273 selina.ferguson@ttb.gov

View ICR - Agency Submission