OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11)

ICR 202509-1513-001 · OMB 1513-0104 · Active

Forms and Documents
DocumentTypeStatusAvailability
OMB No. 1513-0104 Supporting Statement (09-2025).docx Supporting Statement A Uploaded 2025-09-11 Repair queued
OMB No. 1513-0104 Supporting Statement (09-2025).docx Supporting Statement A Uploaded 2025-09-11 Available
IC Document Collections
IC IDCollectionTypeStatusForm
16141 Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11) Modified
ICR Details
1513-0104 202509-1513-001
Active 202207-1513-010
TREAS/TTB ICN 95 - 10/10
Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11)
Extension without change of a currently approved collection   No
Regular
Approved without change 11/25/2025
Retrieve Notice of Action (NOA) 09/25/2025
  Inventory as of this Action Requested Previously Approved
11/30/2028 36 Months From Approved 11/30/2025
30,000 0 30,000
30,000 0 30,000
0 0 0
Under the Internal Revenue Code (IRC) at 26 U.S.C. 5041(c), importers and domestic producers may take certain tax credits on specified quantities of wine, including hard cider, imported or removed from their premises during a calendar year. In addition, under that IRC section, domestic producers may transfer their wine tax credits to other bonded premises ("transferees") that store their wine and ship it on their instructions, provided that the producer supplies such transferees with the information necessary to properly determine the transferee’s allowable tax credits. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 24 require wine producers to provide such transferees with a written record containing certain information regarding the producer, transferee, the wine, its tax rate, its removal, and the tax credits involved. The required information may be supplied and maintained using usual and customary business records such as shipping invoices. The required information is necessary to ensure that the IRC provisions regarding wine producer tax credits and their transfer are properly applied.
US Code: 26 USC 5041(c) Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  90 FR 20302 05/13/2025
90 FR 46305 09/25/2025
No
1
IC Title Form No. Form Name
Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11)
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 30,000 30,000 0 0 0 0
Annual Time Burden (Hours) 30,000 30,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Tammy McNeely 202 453-2092 [email protected]
  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.
09/25/2025