Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1)

The Internal Revenue Code (IRC) at 26 U.S.C. 5051 imposes Federal excise tax on beer produced for sale or consumption in the United States. To protect that revenue, the IRC at 26 U.S.C. 5415 requires brewers to keep records containing such information as the Secretary of the Treasury (the Secretary) prescribes by regulation and to make such records available for Government inspection. The IRC at 26 U.S.C. 5555 also requires any person liable for Federal excise tax on alcohol beverages to keep records, make returns, render statements, and comply with rules and regulations prescribed by the Secretary. Under those IRC provisions, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, require brewers to keep certain usual and customary business records documenting their operations. The required records document the production and packaging of beer and other brewery products, and inventories, removals, returns, shipments, storage, and transfers of such products. Such records allow TTB to establish a brewer’s excise tax liability and verify their tax claims, and, as such, are necessary to protect the revenue. In addition, the required records allow TTB to verify that beer is produced, packaged, stored, shipped, and transferred in accordance with the relevant Federal laws and regulations.

The latest form for Usual and Customary Business Records Maintained by Brewers (TTB REC 5130/1) expires 2026-12-31 and can be found here.