Information Collection Request

Formula For Distilled Spirits Under The Federal Alcohol Administration Act

ICR 202603-1513-009 · OMB 1513-0046 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5110.38 Formula for Distilled Spirits Under the Federal Alcohol Administration Act Form and Instruction Modified Available
OMB No. 1513-0046 Supporting Statement (04-2026).docx Supporting Statement A Uploaded 2026-04-14 Available
IC Document Collections
IC IDCollectionTypeStatusForm
16026 Formula for Distilled Spirits Under the Federal Alcohol Administration Act Form and Instruction ModifiedFormula for Distilled Spirits Under the Federal Alcohol Administration Act
ICR Details
1513-0046 202603-1513-009
Received in OIRA 202209-1513-013
TREAS/TTB ICN 97 - 5/13
Formula For Distilled Spirits Under The Federal Alcohol Administration Act
Extension without change of a currently approved collection   No
Regular 04/22/2026
  Requested Previously Approved
36 Months From Approved 04/30/2026
36 50
36 50
360 500

The Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) authorizes the Secretary of the Treasury (the Secretary) to issue regulations regarding the labeling of alcohol beverage products to prevent consumer deception, to provide the consumer with adequate information as to the identity and quality of such products, and to require a statement of composition in certain cases of distilled spirits produced by blending or rectification or if neutral spirits were used in the product’s production. In addition, the Internal Revenue Code (IRC) at 26 U.S.C. 5222(c), 5223, and 5232, authorizes the Secretary to issue regulations regarding the removal and addition of extraneous substances to distilling materials or the redistillation of domestic and imported spirits. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 5, 19, and 26 require proprietors to obtain TTB approval of formulas for distilled spirits products when operations such as blending, mixing, purifying, refining, compounding, or treating change the character, composition, class, or type of the spirits. Most respondents now use TTB's Formulas Online (FONL) online system, or its paper equivalent, TTB F 5100.51, to file such formulas, but TTB continues to allow respondents to file distilled spirits formulas using the legacy form, TTB F 5110.38, which is approved under this control number. Respondents use this form to list ingredients, and, in some cases, the process used to produce the product. TTB uses the collected information to determine if a distilled spirits product meets the applicable statutory and regulatory requirements.

US Code: 26 USC 5222(c), 5223, 5232, 5555 Name of Law: Internal Revenue Code
   US Code: 27 USC 205(e) Name of Law: Federal Alcohol Administration Act
  
None

Not associated with rulemaking

  91 FR 4180 01/30/2026
91 FR 21081 04/20/2026
No

  Total Request 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 36 50 0 0 -14 0
Annual Time Burden (Hours) 36 50 0 0 -14 0
Annual Cost Burden (Dollars) 360 500 0 0 -140 0
No
No
There are no program changes associated with this information collection at this time, and TTB is submitting it for reapproval for extension purposes only. As for adjustments, due to changes in agency estimates for this information collection, TTB is decreasing its estimated number of annual respondents from 50 to 12, is decreasing its estimated number of annual responses from 50 to 36, and is decreasing its estimated total annual burden from 50 to 36 hours. However, also due to changes in agency estimates, TTB is increasing the estimated number of annual responses per respondent to this information collection, from 1 to 3 per respondent.

$8,720
No
    No
    No
No
No
No
No
Selina Ferguson 202 453-1039 ext. 273 [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.
04/22/2026