Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations
Extension without change of a currently approved collection
No
Regular
04/22/2026
Requested
Previously Approved
36 Months From Approved
04/30/2026
69,600
57,600
139,200
115,200
69,600
57,600
The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their storage and warehousing operations. Those regulations also require DSP proprietors to report a summary of those operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Also, under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax on all distilled spirits stored on their plantâs premises. As such, the required storage records and reports are necessary to protect the revenue and ensure compliance with the relevant Federal laws and regulations.
There are no program changes associated with this collection. As for adjustments, due to changes in agency estimates resulting from continued growth in the number of DSPs in the United States (particularly small DSPs), TTB is increasing the estimated annual burden associated with this information collection. Specifically, TTB is increasing this collectionâs number of respondents from 4,800 to 5,800, its number of responses from 57,600 to 69,600, and its total annual burden hours from 115,200 to 139,200. There is no change to this collectionâs estimated per-response burden of 2 hours per response.
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 5110.11 Monthly Report of Storage Operations
OMB No. 1513-0039 Supporting Statement (04-2026).docx
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02) and Monthly Report of Storage Operations