The Internal Revenue Code (IRC) requires brewers to file periodic reports of their brewing and associated operations. Brewers that anticipate an annual Federal excise tax liability of $50,000 or more with respect to beer must use TTB F 5130.9 to file monthly operational reports. Brewers that were liable for not more than $50,000 in Federal excise taxes with respect to beer in the preceding calendar year and that reasonably expect to be liable for not more than $50,000 in such taxes during the current calendar year may use either TTB F 5130.9 or the simplified TTB F 5130.26 to file quarterly operational reports. TTB uses these reports to determine whether the brewer's operations are in compliance with the requirements of Federal law and regulations. We also use this information to assist us in determining whether the brewer pays the proper Federal excise taxes in a timely and accurate manner.
We are submitting this information collection as a revision of this collection as last approved by OMB for six months in October 2014. Under a final rule amending 27 CFR 25.297(b) published in the Federal Register on September 30, 2014, and effective on January 1, 2015, certain brewers are now required to file their operations reports on a quarterly basis, either on TTB F 5130.9 or TTB F 5130.26. (See T.D. TTBâ123 at 79 FR 58674.)
In addition, we are removing from this information collection older versions of TTB F 5130.9 and TTB F 5130.26 used by brewers to report operational activities that occurred prior to 2015, and we are retaining the revised shorter version of TTB F 5130.9 and the revised quarterly version of TTB F 5130.26 that brewers will use to report operational activities occurring on and after January 1, 2015.
Further, we are revising the number of respondents to 5,000 and resulting total annual burden hours to reflect a significant increase in the number of respondents due to the growth in the number of small, craft brewers (by nearly two-thirds) in recent years.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form TTB F 5130.9 Brewer's Report of Operations
Pay.gov TTB F 5130.26.docx
Quarterly Brewer's Report of Operations