OMB control number
Application for an Industrial Alcohol User Permit
OMB 1513-0028 · TREAS/TTB.
The Internal Revenue Code (IRC) at 26 U.S.C. 5271 requires persons to obtain a permit from the Secretary of the Treasury before they: (1) procure or use tax-free distilled spirits; (2) procure, deal in, or use specially denatured distilled spirits; or (3) recover specially denatured or completely denatured distilled spirits. That section also prescribes the reasons the Secretary may deny or suspend such a permit, and it authorizes the Secretary to issue regulations regarding new and amended permit applications. Under that IRC authority, TTB has issued regulations regarding such industrial alcohol user permits, which are contained in 27 CFR Part 20, Distribution and Use of Denatured Alcohol and Rum, and 27 CFR Part 22, Distribution and Use of Tax-Free Alcohol. Specifically, the TTB regulations require persons who desire to withdraw, deal in, use, or recover specially denatured alcohol (alcohol or rum), and those who desire to use tax-free alcohol, to apply for and receive a permit before beginning such activities. Those regulations specify that respondents must apply for such a permit using form TTB F 5150.22, Application for an Industrial Alcohol User Permit. The regulations also prescribe what data and supporting documentation respondents must include with their permit application, and specify when a respondent must amend an existing permit. TTB uses collected information to determine the eligibility of the applicant to engage in operations involving specially denatured or tax-free alcohol, the location of the proposed operations, and whether those operations will be conducted in compliance with Federal laws and regulations. As such, the collected information is necessary to protect the revenue.
The latest form for Application for an Industrial Alcohol User Permit expires 2027-06-30 and can be found here.
Document Name |
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Form and Instruction |
Form and Instruction |
Supporting Statement A |
Form TTB F 5150.22 Application for an Industrial Alcohol User Permit (Private Sector)
Application for an Industrial Alcohol User Permit (Private Sector) |
Approved without change |
Extension without change of a currently approved collection | 2024-04-29 | |
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Approved without change |
Extension without change of a currently approved collection | 2021-02-22 | |
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Approved without change |
Extension without change of a currently approved collection | 2017-11-30 | |
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Approved without change |
Revision of a currently approved collection | 2014-08-29 | |
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Approved without change |
Revision of a currently approved collection | 2012-11-30 | |
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Approved without change |
Extension without change of a currently approved collection | 2009-09-29 | |
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Approved without change |
Revision of a currently approved collection | 2006-07-13 | |
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Approved without change |
Extension without change of a currently approved collection | 2003-07-14 | |
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Approved without change |
Extension without change of a currently approved collection | 2003-01-24 |
Application for an Industrial Alcohol User Permit (Private Sector)
Federal Enterprise Architecture: General Government - Taxation Management
| Form TTB F 5150.22 | Application for an Industrial Alcohol User Permit | www.ttb.gov/forms/5000.shtml | Form and instruction |
| Form n/a | Permits Online: Application for New Tax Free Alcohol User | www.ttb.gov/ponl/permits-online.shtml | Form and instruction |
| Form n/a | Permits Online: Application for New Specially Denatured Spirits User | www.ttb.gov/ponl/permits-online.shtml | Form and instruction |
| Form n/a | Permits Online: Application for New Specially Denatured Spirits Dealer | www.ttb.gov/ponl/permits-online.shtml | Form and instruction |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.