Formula and/or Process For Article Made With Specially Denatured Spirits
Extension without change of a currently approved collection
No
Regular
04/22/2026
Requested
Previously Approved
36 Months From Approved
04/30/2026
60
210
38
138
1,200
0
In general, under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage articles are not subject to Federal excise tax, and, under the IRC at 26 U.S.C. 5273, persons who intend to produce such articles using specially denatured distilled spirits (SDS) must obtain prior approval of their formulas and manufacturing processes. For medicinal preparations and flavoring extracts intended for internal human use, that section also prohibits SDS from remaining in the finished articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to file formula and process approval requests for articles made with SDS using form TTB F 5150.19. TTB personnel examine the collected information to verify that the described articles are nonbeverage products made in compliance with 26 U.S.C. 5273. TTB field personnel also may compare manufacturing records to approved formulas to verify that such articles are being made in accordance with their approved formulas and processes.
US Code:
26 USC 5273
Name of Law: Internal Revenue Code
There are no program changes associated with this collection at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing its estimate of: (1) the number of annual respondents, from 105 to 60; (2) the average number of responses per respondent, from 2 to 1; (3) the total number of responses, from 210 to 60; and (4) the total annual burden hours, from 138 to 37.5. Also, due to an increase in the use of FONL by respondents, TTB estimates that the per-response burden has decreased from 0.6571 hours to 0.625 hours.
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 5150.19 Formula and/or Process for Article Made With Specially Denatured Spirits
OMB No. 1513-0011 Supporting Statement (04-2026).docx
Attachment to Comment.pdf
TTB-2026-0001-0002 (1).html
Formula and/or Process For Article Made With Specially Denatured Spirits