Brewer's Report of Operations and Quarterly Brewer's Report of Operations
Extension without change of a currently approved collection
No
Regular
02/28/2025
Requested
Previously Approved
36 Months From Approved
02/28/2025
33,600
36,000
25,200
27,000
12,600
36,000
The Internal Revenue Code (IRC) at 26 U.S.C. 5415 requires that all brewers furnish reports of operations and transactions in the manner, at the times, and for such periods as the Secretary of the Treasury prescribes by regulation. Under that authority, the TTB regulations require brewers to file monthly operations reports using TTB F 5130.9, Brewer's Report of Operations, if they anticipate an annual Federal excise tax liability of $50,000 or more for beer in a given calendar year. For brewers that anticipate a liability of less than $50,000 for such taxes in a given year and that had such liability the previous year, the TTB regulations require such brewers to file quarterly operations reports using TTB F 5130.9 or the simplified TTB F 5130.26, Quarterly Brewer's Report of Operations. The information collected from brewers on their operations reports regarding the amount of beer they produce, receive, return, remove, transfer, destroy, or otherwise gain or dispose of is necessary to protect the revenue and ensure compliance with statutory and regulatory requirements.
There is no program change associated with this information collection request at this time, and TTB is submitting it only for extension purposes. As for adjustments, due to a change in agency estimates, TTB is decreasing the estimated number of annual respondents, responses, and burden hours associated with this information collection requestâfrom 7,500 respondents to 7,000, from 36,000 responses to 33,600, and from 27,000 burden hours to 25,200. These decreases are the result of a decline in the number of brewers submitting operations reports in response to this information collection requirement, likely due to a decrease in the number of active brewers.
$311,396
No
No
No
No
No
No
No
Curtis Eilers 202 453-1039 ext. 041
No
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.