Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24)

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is responsible for the collection of Federal excise taxes on distilled spirits, wine, beer, tobacco products, cigarette papers and tubes, and firearms and ammunition, and the collection of special occupational taxes related to tobacco products and cigarette papers and tubes. The Internal Revenue Code (IRC, 26 U.S.C.) requires that such taxes be collected on the basis of a return, and it requires taxpayers to maintain records that document the information provided on such returns. The IRC also allows for the filing of claims for the abatement, credit, remission, or refund (drawback) of taxes under certain circumstances, and it requires claimants to maintain records to support such claims. TTB uses the collected information to determine the amount of excise and special occupational taxes rightly due, and to verify respondent computations on tax returns or the correctness of claims for refund or other adjustments to tax liabilities.

The latest form for Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24) expires 2028-05-31 and can be found here.

Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24)

Federal Enterprise Architecture: General Government - Taxation Management