Certificate of Tax Determination - Wine

The Internal Revenue Code (IRC) at 26 U.S.C. 5062 authorizes drawback (refund) of the Federal excise tax paid on distilled spirits and wines subsequently exported from the United States, under regulations requiring evidence of the product’s tax payment or determination and exportation. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 28 require drawback claims filed by wine exporters to be accompanied by the producer’s or bottler’s certification, filed on form TTB F 5120.20, that the listed wines were produced in the United States and taxpaid or determined upon withdrawal. The collected information is necessary to ensure that the tax provisions of the IRC are appropriately applied, as it allows TTB to prevent the payment of unverified drawback claims.

The latest form for Certificate of Tax Determination - Wine expires 2029-02-28 and can be found here.