Formula and Process for Wine

The Internal Revenue Code (IRC), at 26 U.S.C. 5361, 5362, and 5386–5388, requires persons who intend to produce special natural wine, agricultural wine, other than standard wine, or nonbeverage wine to obtain approval of the formulas and processes by which such products will be made. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 24 and 26 require producers to obtain prior approval of the formulas and processes by which such wine products will be made. Producers may file such approval requests using TTB F 5120.29, Formula and Process for Wine. TTB uses the collected information to ensure that the relevant tax provisions of the IRC are appropriately applied and to protect the public from misidentified, mislabeled, or unsafe wines and wine products.

The latest form for Formula and Process for Wine expires 2029-02-28 and can be found here.