CINXE.COM

Preparing Tax Returns and Reports: Helpful Hints and Tips | TTB: Alcohol and Tobacco Tax and Trade Bureau

<!DOCTYPE html> <html lang="en" dir="ltr"> <head> <meta charset="utf-8" /> <script async src="https://www.googletagmanager.com/gtag/js?id=G-GV8J283MWH"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "G-GV8J283MWH", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-KGBRCK3LMZ", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-WENCZ3Y3YM", {"groups":"default","page_location":location.pathname + location.search + location.hash});</script> <meta name="description" content=" This page offers quick tips and helpful hints in completing common tasks or reporting required information. Be sure to check out our Glossary if you run across any unfamiliar terms.Let TTB help simplify the process for filing required tax returns and operational reports:" /> <link rel="canonical" href="https://www.ttb.gov/business-central/business-tools/forms-helpful-hints-and-tips" /> <script>(function(c,l,a,r,i,t,y){ c[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)}; t=l.createElement(r);t.async=1;t.src="https://www.clarity.ms/tag/"+i; y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y); })(window, document, "clarity", "script", "nj5fapxh72"); </script> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <link rel="icon" href="/themes/custom/ttb/favicon.ico" type="image/vnd.microsoft.icon" /> <title>Preparing Tax Returns and Reports: Helpful Hints and Tips | TTB: Alcohol and Tobacco Tax and Trade Bureau</title> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_AH14Yq2vssinJAQltfiQ4xZkHrFfBOd_oVl2biJsxHs.css?delta=0&amp;language=en&amp;theme=ttb&amp;include=eJxNiFEKwzAMxS5kYtiFhpOYEPYal9rpltsPxgr9EZJ8eejGWVypCSDRx4PFXcNv4zKKyNxgWUD6CfTx4nrMXZD-SZBlM561e7FTj8U2tBjo7Pp2_jFtVif0C6oiMEE" /> <link rel="stylesheet" media="all" href="/sites/default/files/css/css_mlq9HJM92ohSsju0qR0Eq_JOCjeRQ_Hd5rjxF7gXNBU.css?delta=1&amp;language=en&amp;theme=ttb&amp;include=eJxNiFEKwzAMxS5kYtiFhpOYEPYal9rpltsPxgr9EZJ8eejGWVypCSDRx4PFXcNv4zKKyNxgWUD6CfTx4nrMXZD-SZBlM561e7FTj8U2tBjo7Pp2_jFtVif0C6oiMEE" /> <script>!function(e){var n="https://s.go-mpulse.net/boomerang/";if("False"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="B84AN-PBGG6-7J89A-92ERD-SHLCV",function(){function e(){if(!o){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,i.parentNode.appendChild(e),o=!0}}function t(e){o=!0;var n,t,a,r,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(i.parentNode,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",r=(a.frameElement||a).style,r.width=0,r.height=0,r.border=0,r.display="none",i.parentNode.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void(0);",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=12,window.BOOMR.url=n+"B84AN-PBGG6-7J89A-92ERD-SHLCV";var i=document.currentScript||document.getElementsByTagName("script")[0],o=!1,r=document.createElement("link");if(r.relList&&"function"==typeof r.relList.supports&&r.relList.supports("preload")&&"as"in r)window.BOOMR.snippetMethod="p",r.href=window.BOOMR.url,r.rel="preload",r.as="script",r.addEventListener("load",e),r.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!o)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),i.parentNode.appendChild(r);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="bdpnbet4tpppcz2h4hzq-f-2a221d873-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"1587907","ak.ai":parseInt("1019259",10),"ak.ol":"0","ak.cr":1,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"1c1bacfe","ak.r":6099,"ak.a2":n,"ak.m":"dscb","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":49382,"ak.gh":"124.155.222.197","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732764147","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==goRcBuE7G2WvpTMWcn6nDdw2TAIyQETj+GY3p6OGzXK2neGiVmODJla79Y6IZ+mjBHZZ8kl58p8RxJ8XSDfxa19Q4sCr5J5JFAA91fboSpHe74HK/ZzjQeKqPQUE7LlgK8vAclaTlvW22WjT+zYHHxpsqEwiyPOV+hRFrd0dTW5swf6aWgNDAqe4CDC/h+luJuab2bfpLMikAyMWpgieZErtV7yFjAHkqC7MzZaD8cD4+y+injIBBb3lTDU8PBLEvDYGLClYlTLiRpKBY95DQ+Pc2R2AJxQ1NJ/1amBkziSnMjUeYTXQdaBw9DCQcaz4ToCd20wR/ZCxqPEccpSV+C3eQ5eitx9ckaK//p8MfBdJKv0Cd4z1DwALNNNCfx/P/K/14WE/IKzbRO+CMPMouR8j16O5H14dK6dzFYq6498=","ak.pv":"15","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-page"> <a href="#main-content" class="usa-sr-only visually-hidden focusable skip-link"> Skip to main content </a> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <div class="usa-banner"> <div class="usa-accordion"> <header class="usa-banner__header"> <div class="usa-banner__inner"> <div class="grid-col-auto"> <img class="usa-banner__header-flag" src="/libraries/uswds/dist/img/us_flag_small.png" alt="U.S. flag"> </div> <div class="grid-col-fill tablet:grid-col-auto"> <p class="usa-banner__header-text">An official website of the United States government</p> <p class="usa-banner__header-action" aria-hidden="true">Here’s how you know</p> </div> <button class="usa-accordion__button usa-banner__button" aria-expanded="false" aria-controls="gov-banner"> <span class="usa-banner__button-text">Here’s how you know</span> </button> </div> </header> <div class="usa-banner__content usa-accordion__content" id="gov-banner" hidden> <div class="grid-row grid-gap-lg"> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-dot-gov.svg" alt="Dot gov"> <div class="usa-media-block__body"> <p> <strong>The .gov means it’s official.</strong> </p> <p> Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site. </p> </div> </div> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/libraries/uswds/dist/img/icon-https.svg" alt="Https"> <div class="usa-media-block__body"> <p> <strong>The site is secure.</strong> </p> <p> The <strong>https://</strong> ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely. </p> </div> </div> </div> </div> </div> </div> <div class="usa-overlay"></div> <header class="treas-header" role="banner"> <div class="treas-header__wrap"> <div class="region region-header"> <div id="block-ttb-site-branding" class="block block-system block-system-branding-block"> <div id="treas-logo-title"> <a href="/" title="Home" rel="home" class="navbar-brand d-flex align-items-center treas-header__title"> <img src="/themes/custom/ttb/assets/img/TTB_logo_web.svg" aria-label="TTB - Alcohol and Tobacco Tax and Trade Bureau" alt="TTB - Alcohol and Tobacco Tax and Trade Bureau" class="treas-header__logo"/> </a> </div> </div> <div id="block-ttb-headerreportfraudttbtipsonlinebutton" class="block block-block-content block-block-content1ac46d87-2abb-462f-8327-10275f0650eb"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><!--PAGEWATCH--><div><a class="usa-button usa-button--alternate hidden-sm" href="/about-ttb/ttb-tip-line">Report Fraud: TTB Tips Online</a></div><!--/PAGEWATCH--></div> </div> </div> <button class="usa-menu-btn" type="button"> <svg class="usa-icon" aria-hidden="true" focusable="false" role="img"> <use xlink:href="/libraries/uswds/dist/img/sprite.svg#menu"></use> </svg> Menu </button> </div> </div> </header> <div class="treas-main-nav usa-nav"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <button class="usa-nav__close"> <img src="/themes/custom/gallatin2/img/close-white.svg" alt="close" /> </button> </div> </div> <nav class="grid-row" role="navigation"> <div class="grid-col-12"> <ul class="usa-nav__primary treas-main-nav__list usa-accordion"> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-1"> <span>Who We Are</span> </button> <ul id="megamenu-1" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb" class="mega-menu-nav-parent "> <strong>About TTB</strong> </a> </li> <li class=" "> <a href="/about-ttb/organizational-chart-for-ttb" class=""> <span>Organizational Chart</span> </a> </li> <li class=" "> <a href="/business-central/consumer/about-us-what-we-do" class=""> <span>Our Mission</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices" class=""> <span>TTB Offices</span> </a> </li> <li class=" "> <a href="/about-ttb/history" class=""> <span>The TTB Story</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/contact-us" class="mega-menu-nav-parent "> <strong>Contact Us</strong> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices" class=""> <span>Offices</span> </a> </li> <li class=" "> <a href="/nrc/contact-nrc" class=""> <span>NRC Call Center</span> </a> </li> <li class=" "> <a href="/alfd/contact-information" class=""> <span>ALFD Call Center</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/scientific-services-division" class=""> <span>Scientific Services Division</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/trade-investigations/trade-investigations-division-contacts" class=""> <span>Trade Investigations Division Contact Information</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/media" class=""> <span>Office of Congressional and Public Affairs</span> </a> </li> <li class=" "> <a href="/about-ttb/contact-us/contact-id" class=""> <span>Submit a Tip Online</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/who-we-are/offices" class="mega-menu-nav-parent "> <strong>TTB Offices</strong> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/executive-offices" class=""> <span>Executive Staff</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/management" class=""> <span>Office of Management</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/headquarters-operations" class=""> <span>Office of Headquarters Operations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/field-operations" class=""> <span>Office of Field Operations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/office-of-chief-information-officer" class=""> <span>Office of the Chief Information Officer</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/permitting-and-taxation" class=""> <span>Office of Permitting and Taxation</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/chief-counsel" class=""> <span>Office of Chief Counsel</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/chief-of-staff" class=""> <span>Office of External Affairs/Chief of Staff</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/about-ttb/careers" class="mega-menu-nav-parent "> <strong>Careers</strong> </a> </li> <li class=" "> <a href="/about-ttb/careers" class=""> <span>Opportunities at a Glance</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link usa-current active" aria-expanded="false" aria-controls="megamenu-2"> <span>What We Do</span> </button> <ul id="megamenu-2" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/business-central/consumer/about-us-what-we-do" class="mega-menu-nav-parent "> <strong>Program Areas</strong> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol" class=""> <span>Beverage Alcohol</span> </a> </li> <li class=" "> <a href="/regulated-commodities/industrial-alcohol" class=""> <span>Industrial Alcohol</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco" class=""> <span>Tobacco</span> </a> </li> <li class=" "> <a href="/regulated-commodities/formulation" class=""> <span>Formulation</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/labeling-resources" class=""> <span>Labeling Resources</span> </a> </li> <li class=" "> <a href="/business-central/advertising/alcohol-beverage-advertising" class=""> <span>Advertising</span> </a> </li> <li class=" "> <a href="/business-central/advertising/market-compliance-office" class=""> <span>Market Compliance</span> </a> </li> <li class=" "> <a href="/business-central/trade-practices" class=""> <span>Trade Practices</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/international-affairs-division" class=""> <span>International Affairs</span> </a> </li> <li class=" "> <a href="/about-ttb/outreach/outreach-program" class=""> <span>TTB Outreach</span> </a> </li> <li class=" "> <a href="/regulated-commodities/firearms" class=""> <span>Firearms/Ammunition Excise Tax</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/laws-regulations-and-public-guidance" class="mega-menu-nav-parent "> <strong>Regs and Guidance</strong> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/other/statutes" class=""> <span>Statutes</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/other/regulations" class=""> <span>Regulations</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/rulings" class=""> <span>Rulings</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/procedures" class=""> <span>Procedures</span> </a> </li> <li class=" "> <a href="/public-information/industry-circulars" class=""> <span>Industry Circulars</span> </a> </li> <li class=" "> <a href="/rrd/publications-in-federal-register" class=""> <span>Federal Register Publications</span> </a> </li> <li class=" "> <a href="/laws-regulations-and-public-guidance/public-guidance" class=""> <span>Other Guidance</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/taxes/tax-audit/taxes-and-filing" class="mega-menu-nav-parent usa-current active"> <strong>Taxes and Filing</strong> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxes-and-filing" class=""> <span>Overview</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/cbma/craft-beverage-modernization-and-tax-reform-cbmtra" class=""> <span>CBMA Tax Credits</span> </a> </li> <li class=" "> <a href="/online-services/epayment" class=""> <span>Pay.gov</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/excise-tax-and-export-due-dates" class=""> <span>Tax Returns and Reports Due</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/tax-and-fee-rates" class=""> <span>Tax Rates</span> </a> </li> <li class=" "> <a href="/business-central/business-tools/forms-helpful-hints-and-tips" class="usa-current active"> <span>Preparing Returns</span> </a> </li> <li class=" "> <a href="/nrc/disaster-relief" class=""> <span>File Disaster Claims</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxpayer-relief-payment-options" class=""> <span>Taxpayer Relief</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/online-services/ttb-online-homepage" class="mega-menu-nav-parent "> <strong>Online Services</strong> </a> </li> <li class=" "> <a href="/online-services/ponl/customer-support" class=""> <span>Permits Online</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/colas" class=""> <span>COLAs Online</span> </a> </li> <li class=" "> <a href="/regulated-commodities/formulation" class=""> <span>Formulas Online</span> </a> </li> <li class=" "> <a href="/online-services/epayment" class=""> <span>Pay.gov</span> </a> </li> <li class=" "> <a href="/regulated-commodities/labeling/cola-public-registry" class=""> <span>Public COLA Registry</span> </a> </li> <li class=" "> <a href="/about-ttb/online-help-center" class=""> <span>Online Help Center</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/laws-regulations-and-public-guidance/enforcement" class="mega-menu-nav-parent "> <strong>Enforcement</strong> </a> </li> <li class=" "> <a href="/about-ttb/contact-us/contact-id" class=""> <span>Submit a Tip Online</span> </a> </li> <li class=" "> <a href="/business-central/fo/administrative-cases" class=""> <span>Administrative Actions</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/trade-investigations-division" class=""> <span>Investigations</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/tax-audit-division" class=""> <span>Audits</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/taxes-and-filing" class=""> <span>Taxes and Filing</span> </a> </li> <li class=" "> <a href="/scientific-services-division/bev-alc-product-diversion" class=""> <span>Beverage Product Diversion</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco/diversion" class=""> <span>Tobacco Diversion</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-3"> <span>TTB Audiences</span> </button> <ul id="megamenu-3" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Industry Members</strong> </li> <li class=" "> <a href="/information-for" class=""> <span>Information For...</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wine" class=""> <span>Wine Producers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits" class=""> <span>Distilled Spirits</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/beer" class=""> <span>Beer Producers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wholesaler" class=""> <span>Wholesalers</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wholesaler" class=""> <span>Importers/Exporters</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco" class=""> <span>Tobacco Industry</span> </a> </li> <li class=" "> <a href="/regulated-commodities/firearms" class=""> <span>Firearms/Ammunition Excise Tax</span> </a> </li> <li class=" "> <a href="/regulated-commodities/industrial-alcohol" class=""> <span>Industrial Alcohol</span> </a> </li> <li class=" "> <a href="/business-central/state-and-local-government" class=""> <span>State and Local Government</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Business Owners</strong> </li> <li class=" "> <a href="/business-central/small-business" class=""> <span>Small Business Owners</span> </a> </li> <li class=" "> <a href="/business-central/start-a-business" class=""> <span>Prospective Business Owners</span> </a> </li> <li class=" "> <a href="/nrc/retail-beverage-alcohol-dealers" class=""> <span>Beverage Alcohol Retailers</span> </a> </li> <li class=" "> <a href="/public-information/contracting" class=""> <span>Contracting with TTB</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <strong class="mega-menu-nav-parent-nolink">Public</strong> </li> <li class=" "> <a href="/business-central/consumer" class=""> <span>Consumer Corner</span> </a> </li> <li class=" "> <a href="/business-central/consumer/consumer-product-safety" class=""> <span>Product Safety and Testing</span> </a> </li> <li class=" "> <a href="/business-central/consumer/health-warning-statements" class=""> <span>Health Warning Statements</span> </a> </li> <li class=" "> <a href="/public-information/researcher-resources" class=""> <span>Research Resources</span> </a> </li> <li class=" "> <a href="/public-information/researcher-resources/student-questions" class=""> <span>Student Questions</span> </a> </li> <li class=" "> <a href="/public-information/foia" class=""> <span>FOIA</span> </a> </li> </ul> </li> </ul> </li> <li class="usa-nav__primary-item treas-main-nav__list-item "> <button class="usa-accordion__button usa-nav__link treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-4"> <span>Resources</span> </button> <ul id="megamenu-4" class="usa-nav__submenu usa-megamenu grid-row grid-gap-4 flex-justify-start" hidden> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/public-information/press-room" class="mega-menu-nav-parent "> <strong>Press Room</strong> </a> </li> <li class=" "> <a href="/public-information/ttb-newsletter" class=""> <span>TTB Newsletter</span> </a> </li> <li class=" "> <a href="/public-information/press-room/news-and-events" class=""> <span>News and Events</span> </a> </li> <li class=" "> <a href="/about-ttb/outreach/presentations" class=""> <span>Presentations</span> </a> </li> <li class=" "> <a href="/public-information/press-room/press-releases" class=""> <span>Press Releases</span> </a> </li> <li class=" "> <a href="/about-ttb/who-we-are/offices/media" class=""> <span>Congressional Inquiries</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/business-central" class="mega-menu-nav-parent "> <strong>Business Central</strong> </a> </li> <li class=" "> <a href="/business-central/tutorials-and-resources" class=""> <span>TTB Learning Center</span> </a> </li> <li class=" "> <a href="/business-central" class=""> <span>Business Central</span> </a> </li> <li class=" "> <a href="/business-central/industry-startup-tutorial" class=""> <span>Industry Startup Tutorial</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits/proofing-tutorial" class=""> <span>Proofing Video Series</span> </a> </li> <li class=" "> <a href="/business-central/tutorials-and-resources#online" class=""> <span>Guides and Tutorials</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/statistics" class="mega-menu-nav-parent "> <strong>Data &amp; Statistics</strong> </a> </li> <li class=" "> <a href="/data" class=""> <span>Open Data</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/wine/wine-statistics" class=""> <span>Wine</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/beer/statistics" class=""> <span>Beer</span> </a> </li> <li class=" "> <a href="/regulated-commodities/beverage-alcohol/distilled-spirits/statistics" class=""> <span>Distilled Spirits</span> </a> </li> <li class=" "> <a href="/regulated-commodities/tobacco/tobacco-statistics" class=""> <span>Tobacco</span> </a> </li> <li class=" "> <a href="/taxes/tax-audit/tax-collections" class=""> <span>Tax Collections</span> </a> </li> <li class=" "> <a href="/online-services/processing-times" class=""> <span>TTB Processing Times</span> </a> </li> <li class=" "> <a href="/public-information/foia/list-of-permittees" class=""> <span>List of Permittees</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/public-information/publications" class="mega-menu-nav-parent "> <strong>Publications</strong> </a> </li> <li class=" "> <a href="/public-information/foia/foia-annual-reports" class=""> <span>FOIA Reports</span> </a> </li> <li class=" "> <a href="/about-ttb/plans-and-reports" class=""> <span>Plans and Reports</span> </a> </li> <li class=" "> <a href="/public-information/publications/memorandum-of-understanding" class=""> <span>Memorandum of Understanding</span> </a> </li> <li class=" "> <a href="/public-information/ttb-newsletter" class=""> <span>TTB Newsletter</span> </a> </li> <li class=" "> <a href="/public-information/forms" class=""> <span>TTB Forms</span> </a> </li> <li class=" "> <a href="/public-information/publications/ttb-fact-sheets" class=""> <span>Fact Sheets</span> </a> </li> </ul> </li> <li class=" usa-nav__submenu-item treas-main-nav__submenu-item usa-megamenu-col mobile-lg:grid-col-6 desktop:grid-col"> <ul class="usa-nav__submenu-list"> <li class=""> <a href="/faqs" class="mega-menu-nav-parent "> <strong>FAQs</strong> </a> </li> <li class=" "> <a href="/faqs/alcohol" class=""> <span>Alcohol</span> </a> </li> <li class=" "> <a href="/faqs/faet-faqs" class=""> <span>Firearms Excise Tax</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=8" class=""> <span>Advertising</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=9" class=""> <span>Labeling</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=9" class=""> <span>Formulation</span> </a> </li> <li class=" "> <a href="/faqs/alcohol?tid=7" class=""> <span>Permits</span> </a> </li> <li class=" "> <a href="/tobacco/faqs-general" class=""> <span>Tobacco</span> </a> </li> </ul> </li> </ul> </li> <li class="treas-main-nav__list-item treas-search-nav desktop:order-last order-first"> <button class="usa-accordion__button search-btn treas-main-nav__link" aria-expanded="false" aria-controls="megamenu-search"> <span>Search</span> </button> </li> </ul> </div> </nav> </div> </div> <div class="treas-search-menu grid-container" id="megamenu-search" hidden> <div class="grid-row"> <div class="grid-col"> <div class="treas-search-menu__component"> <div class="region region-search-menu"> <div id="megamenu-search" class="block block-searchgov-drupal block-searchgov-block"> <div class="content"> <form id="search_form" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" /> <input type="hidden" name="affiliate" id="affiliate" value="ttb" /> <label for="query">Enter Search Term(s):</label> <input type="text" name="query" id="query" autocomplete="off" placeholder="Enter keywords" class="usagov-search-autocomplete" /> <div class="adv-search-link"><a href="https://search.usa.gov/search/advanced?affiliate=ttb" class="hidden">Advanced Search</a></div> <input type="submit" name="commit" value="Search" data-disable-with="Search" /> </form> </div> </div> </div> </div> </div> </div> </div> <div class="treas-alert"> <div class="region region-alert"> <div class="views-element-container block block-views block-views-blockalert-banner-blocks-block-1" id="block-ttb-views-block-alert-banner-blocks-block-1"> <div class="content"> <div><div class="js-view-dom-id-a9f9984166a32b8614570bcb5c52ebb3a536595f0e13faa3348be4a9f6775eb5"> <div class="views-row"><div class="views-field views-field-field-alert-message"><div class="field-content"><div class="block usa-alert usa-alert--success usa-alert--slim usa-alert--no-icon" role="alert"> <div class="usa-alert__body"> <p class="usa-alert__text"><p class="text-align-center"><a href="https://my.ttb.gov/"><strong>CBMA Importer Claims System</strong></a><strong> | </strong><a href="/regulated-commodities/beverage-alcohol/cbma/cbma-imports" data-entity-type="node" data-entity-uuid="763e0e1f-65b6-4204-a7c8-d91b4c79c337" data-entity-substitution="canonical" title="Craft Beverage Modernization Act (CBMA) Import Resources"><strong>CBMA Import Resources</strong></a></p></p> </div> </div></div></div></div> </div> </div> </div> </div> </div> </div> <div class="region region-breadcrumb"> <div id="block-ttb-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <div class="content"> <div class="treas-breadcrumb"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <nav aria-label="breadcrumb" class="treas-breadcrumb__nav"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <ol class="treas-breadcrumb__list"> <li class="treas-breadcrumb__item" title="Home"> <a href="/" class="treas-breadcrumb__link">Home</a> </li> <li class="treas-breadcrumb__item" title="Business Central"> <a href="/business-central" class="treas-breadcrumb__link">Business Central</a> </li> <li class="treas-breadcrumb__item" title="Business Tools"> Business Tools </li> <li class="treas-breadcrumb__item" title="Preparing Tax Returns and Reports: Helpful Hints and Tips"> Preparing Tax Returns and Reports: Helpful Hints and Tips </li> </ol> </nav> </div> </div> </div> </div> </div> </div> </div> <main class="usa-section" id="content"> <div id="main-content" class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> </div> </div> <div class="grid-row grid-gap"> <div class="region-content grid-col"> <div data-drupal-messages-fallback class="hidden"></div> <h1 class="margin-0"><span class="treas-page-title">Preparing Tax Returns and Reports: Helpful Hints and Tips</span></h1> <article> <div> <div class="layout layout--onecol"> <div class="layout__region layout__region--content"> <div class="block block-layout-builder block-extra-field-blocknodepagecontent-moderation-control"> <div class="content"> </div> </div> <div class="block block-layout-builder block-extra-field-blocknodepagelinks"> <div class="content"> </div> </div> <div class="block block-layout-builder block-field-blocknodepagebody"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>&nbsp;</p><table class="usa-table"><tbody><tr><td><br><img src="/system/files/images/download-forms-small.png" alt="forms-help" width="70" height="68" title></td><td><p>This page offers quick tips and helpful hints in completing common tasks or reporting required information. Be sure to check out our <a href="/about-ttb/glossary" title="Glossary" target="_self">Glossary</a> if you run across any unfamiliar terms.</p><p>Let TTB help simplify the process for filing required <strong>tax returns</strong> and <strong>operational reports</strong>:</p><ul><li>Skip the forms. You can use <a href="https://www.pay.gov/paygov/" target="_blank" rel="noopener">Pay.gov</a> to electronically file your returns for federal excise taxes and operational reports. Visit our <a href="/online-services/epayment" title="TTB and Pay.gov Customer Page" target="_self">TTB and Pay.gov Customer Page</a> for more information.<br><br>&nbsp;</li><li><p class="display-flex flex-align-center"><svg width="40px" height="40px" viewBox="0 0 22 22" version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink"><title>Email</title> <g id="Symbols" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"><circle id="Oval" fill="#083C6F" cx="11" cy="11" r="11" /><g id="Group-3" transform="translate(4.000000, 6.000000)" fill="#FFFFFF"><polygon id="Triangle" transform="translate(7.000000, 3.000000) scale(1, -1) translate(-7.000000, -3.000000) " points="7 0 14 6 0 6" /><polygon id="Triangle" points="7 7 8.50702843 5.51742574 14 10 0 10 5.46792812 5.51742574" /><polygon id="Triangle" transform="translate(11.487356, 5.039054) scale(-1, 1) translate(-11.487356, -5.039054) " points="8.97471189 0.769359319 14 5.23064068 8.97471189 9.308749" /><polygon id="Triangle" points="0 0.769359319 5 5.23064068 0 9.308749" /></g></g></svg><a class="margin-left-1" href="https://service.govdelivery.com/accounts/USTTB/subscriber/new" target="_blank">Get Email Updates</a></p><p><strong>TIP: </strong>Stay current with filing frequencies and <a href="/taxes/tax-audit/excise-tax-and-export-due-dates" title="operational reports, excise tax, and export due dates" target="_self">operational reports, excise tax, and export due dates</a> by subscribing to receive automated reminders when it is time to file your tax returns and operational reports. Visit our <a href="/taxes/tax-audit/tax-reminders" title="Automated Reminders for Filing Tax Returns and Operational Reports" target="_self">Automated Reminders for Filing Tax Returns and Operational Reports</a> page to subscribe.</p></li></ul></td></tr></tbody></table><h2>All TTB Forms</h2><ul><li><a href="/public-information/forms" title="Search TTB Forms" target="_self">Search TTB Forms</a></li><li><a href="/public-information/forms/all-forms" title="View All Forms" target="_self">View All Forms</a></li></ul><h2>Complex and Popular TTB Forms</h2><p>These hints and tips can help you complete some of our more popular forms. For more information about forms or a complete listing of all TTB forms see the <a href="/public-information/forms" title="View All Forms">forms main page</a>.</p><ul><li><a href="/public-information/forms/tips-for-form-5000-24" title="Preparing Form 5000.24" target="_self">Preparing Form 5000.24</a></li><li><a href="/public-information/forms/helpful-hints-in-preparing-form-5000-25-excise-tax-return-alcohol-and-tobacco-puerto-rico" title="Preparing Form 5000.25, Excise Tax Return – Alcohol and Tobacco (Puerto Rico)" target="_self">Preparing Form 5000.25, Excise Tax Return – Alcohol and Tobacco (Puerto Rico)</a></li><li><a href="/public-information/forms/ayuda-en-la-preparacion-de-la-forma-5000-25-excise-tax-return-alcohol-and-tobacco-puerto-rico" title="Ayuda en la Preparación de la Forma 5000.25" target="_self">Ayuda en la Preparación de la Forma 5000.25 "Excise Tax Return - Alcohol and Tobacco (Puerto Rico)</a></li><li><a href="/regulated-commodities/beverage-alcohol/wine/guide-to-form-5120-17" title="Guide to Form 5120.17" target="_self">Guide to Form 5120.17</a></li><li><a href="/media/70284/download?inline" data-entity-type="media" data-entity-uuid="51b4c7cd-217a-460a-847e-1156fd4924cd" data-entity-substitution="media_download_inline" title="51309worksheet.pdf">Helpful Hints in Preparing Form 5130.9 Brewer's Report of Operations</a></li><li><a href="/ttb-form-56208" target="_blank">Preparing Form 5620.8, Claim – Alcohol, Tobacco and Firearms Taxes</a></li></ul><h2>Operational Reports Tutorials</h2><p>These tutorials guide you through the various form fields. You may also conveniently file these reports electronically using <a href="/online-services/epayment">Pay.gov</a>.</p><ul><li><a href="/ttb-form-511011" target="_blank">5110.11</a> – Monthly Report of Storage Operations</li><li><a href="/ttb-form-511028" target="_blank">5110.28</a> – Monthly Report of Processing Operations</li><li><a href="/ttb-form-511040" target="_blank">5110.40</a> – Monthly Report of Production Operations</li><li><a href="/ttb-form-511043" target="_blank">5110.43</a> – Monthly Report of Processing (Denaturing) Operations</li><li><a href="/ttb-form-512017" target="_blank">5120.17</a> – Report of Wine Premises Operation</li><li><a href="/ttb-form-51309" target="_blank">5130.9</a> – Brewer's Report of Operations</li></ul><h2>Smart Forms User Guide</h2><p>This guide gives a description of the functionality and step by step instructions for completing smart form <a href="/public-information/forms/smartform">TTB F 5000.24sm</a> - Excise Tax Form. The smart form capabilities include calculations, mandatory field prompts, and prevention of incorrect entries. Download the <a href="/media/70429/download?inline" data-entity-type="media" data-entity-uuid="236f1576-807a-4435-9adc-33ba6afa4a71" data-entity-substitution="media_download_inline" title="smartform-user-guide500024.pdf">TTB Smart Form User Guide</a><strong>.</strong></p><h2>Instructions and Samples</h2><p>View samples of completed bond forms and reports.</p><ul style="list-style-type:disc;" type="disc"><li><a href="/media/70351/download?inline" data-entity-type="media" data-entity-uuid="06732da6-9c1c-4563-a55e-58c3e9dcb8d3" data-entity-substitution="media_download_inline" title="f512036instructions.pdf">Wine Bond Instructions</a></li><li><a href="/system/files/images/pdfs/forms/f512036worksheet.pdf">Wine Bond Worksheet</a>&nbsp;<span>UNDER REVIEW - updated version to be published shortly</span><br>&nbsp;</li><li><a href="/media/69717/download?inline" data-entity-type="media" data-entity-uuid="b1ee5835-7532-4f84-aaab-4b33f085e53a" data-entity-substitution="media_download_inline" title="f512017_702Sample.pdf">Sample Report of Wine Premises Operations</a></li><li><a href="/media/70284/download?inline" data-entity-type="media" data-entity-uuid="51b4c7cd-217a-460a-847e-1156fd4924cd" data-entity-substitution="media_download_inline" title="51309worksheet.pdf">Sample Brewer's Report</a></li></ul><h2>Drawback Tutorial</h2><p>This step-by-step guide demonstrates how to accurately complete <a href="/media/70370/download?inline" data-entity-type="media" data-entity-uuid="a0e62075-90b5-4e93-ad1d-c67391913ed6" data-entity-substitution="media_download_inline" title="f51541.pdf">TTB Form 5154.1</a>. Guidelines for submissions of nonbeverage product formulas to the TTB Laboratory and sample calculations for items 9 &amp; 10 are provided for the most common types of submissions. Go to the <a href="/scientific-services-division/drawback-tutorial"><strong>Drawback Tutorial</strong></a>.</p><h2>More Information About . . .</h2><ul><li><a href="/public-information/forms/fillable-forms-instruction" title="Downloading Forms" target="_self">Downloading Forms</a></li><li><a href="/public-information/forms/all-forms" title="Downloading Adobe" target="_self">Downloading Adobe</a></li><li><a href="/public-information/forms/fillable-forms-instruction" title="Completing and Printing a Fillable Form" target="_self">Completing and Printing a Fillable Form</a></li><li><a href="/public-information/forms/tips-and-tricks-troubleshooting-forms" title="Troubleshooting" target="_self">Troubleshooting</a></li><li><a href="/public-information/forms/creating-a-shortcut-to-a-program-or-file" title="Creating Shortcuts" target="_self">Creating Shortcuts</a></li><li><a href="/public-information/forms/commenting-on-a-form" title="Commenting on a Form" target="_self">Commenting on a Form</a></li><li><a href="/public-information/forms">Submitting a Form by Postal Mail</a></li><li><a href="/public-information/forms/ordering-forms" title="Ordering Forms" target="_self">Ordering Forms</a></li></ul><h2>Downloading Adobe</h2><p><em><strong>Please note</strong></em> that by clicking on the link, you will leave TTB's website and enter a non-Government owned website created, operated, and maintained by a private business. When you go to another site, you are subject to the privacy and security policies of that site. TTB cannot attest to the accuracy of information provided there. For more information read <a href="/about-ttb/linking-policy" title="TTB's Linking Policy" target="_self">TTB's Linking Policy</a>.</p><p>Linking to a website does not constitute an endorsement by TTB, or any of its employees, of the sponsors of the site or the products presented on the site. If you have any questions, please contact the <a href="/about-ttb/contact-us/contact-ooc">TTB Webmaster</a>.</p><p><a href="https://get.adobe.com/reader/" target="_blank" rel="noopener">Leave TTB.gov site</a></p><h2>Submitting a Form</h2><ul><li>Please follow the instructions on each form because address and contact information varies.</li><li>Most forms must be submitted to the <strong>National Revenue Center, 550 Main Street, Room 8970, Cincinnati, Ohio 45202</strong>, complete with signature and date.</li><li>Tax return forms must be remitted according to the instructions on the form.</li><li>Puerto Rico Operations forms must be submitted to <strong>TTB Puerto Rico Operations, Ste. 310, Torre Chardon, 350 Carlos Chardon Ave., San Juan, PR 00918</strong>.</li><li>Mailing address for TTB Headquarters or for submitting <strong>comments only</strong> about a form is <strong>Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington, DC 20005</strong>.</li></ul><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>If you have questions or need assistance with forms, contact us at toll free at <strong>877-882-3277</strong> or send us a message using our <a class="usa-link" href="/about-ttb/contact-us/contact-nrc">National Revenue Center Contact Form</a>. You may <a class="usa-link" href="/public-information/forms/commenting-on-a-form" title="comment on a form" target="_self">comment on a form</a> (information collection) at any time via mail. Please direct your correspondence to:</p><p>Alcohol and Tobacco Tax and Trade Bureau&nbsp;<br>Regulations and Rulings Division&nbsp;<br>1310 G Street, NW, Box 12&nbsp;<br>Washington, DC 20005</p></div></div></div> </div> </div> </div> </div> </div> </article> <p> Last reviewed: August 19, 2013 <br> Last updated: April 3, 2021 <br> Maintained by: <a href=/about-ttb/who-we-are/offices/office-of-communications>Office of Communications</a> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer"> <div class="footer-primary"><nav role="navigation" aria-labelledby="block-ttb-footer-menu" id="block-ttb-footer" class="block block-menu navigation menu--footer ttb-menu"> <h3 class="visually-hidden" id="block-ttb-footer-menu">Footer</h3> <div class="display-flex flex-wrap grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/taxes/tax-audit/taxes-and-filing" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/1321">Filing &amp; Payments</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/online-services/ponl/customer-support" class="link" data-drupal-link-system-path="node/1015">Permits Online</a> </li> <li class="usa-footer__secondary-link"> <a href="/regulated-commodities/labeling/colas" class="link" data-drupal-link-system-path="node/877">COLAs Online</a> </li> <li class="usa-footer__secondary-link"> <a href="/taxes/tax-audit/excise-tax-and-export-due-dates" class="link" data-drupal-link-system-path="node/1338">Tax Returns</a> </li> <li class="usa-footer__secondary-link"> <a href="/nrc/statistics-original-applications-to-operate" class="link" data-drupal-link-system-path="node/905">Permit Applications</a> </li> <li class="usa-footer__secondary-link"> <a href="https://my.ttb.gov/nrc-claims-submission/claim-form" class="link">Submit a Claim Online</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/about-ttb" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/218">About TTB</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/contact-us" class="link" data-drupal-link-system-path="node/262">Contact Us</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices" class="link" data-drupal-link-system-path="node/906">Offices</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/careers" class="link" data-drupal-link-system-path="node/2026">Careers</a> </li> <li class="usa-footer__secondary-link"> <a href="/laws-regulations-and-public-guidance" class="link" data-drupal-link-system-path="node/1201">Regulations</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/business-central/consumer/about-us-what-we-do" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/2020">Additional Information</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/other/open-government" class="link" data-drupal-link-system-path="node/935">Open Government</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/other/plain-language" class="link" data-drupal-link-system-path="node/942">Plain Language</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/ttb-s-implementation-procedures-for-information-quality-act" class="link" data-drupal-link-system-path="node/2050">Information Quality</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/forms" class="link" data-drupal-link-system-path="node/544">Forms</a> </li> <li class="usa-footer__secondary-link"> <a href="/regulated-commodities/labeling/labeling-resources" class="link" data-drupal-link-system-path="node/870">Labeling</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/information-for" class="link usa-footer__primary-link text-bold" data-drupal-link-system-path="node/702">Additional Resources</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices/office-of-equity-diversity-and-inclusion/eeo/no-fear-act-of-2002" class="link" data-drupal-link-system-path="node/442">No FEAR Act</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/who-we-are/offices/office-of-equity-diversity-and-inclusion/eeo/history" class="link" data-drupal-link-system-path="node/439">EEO</a> </li> <li class="usa-footer__secondary-link"> <a href="/public-information/foia" class="link" data-drupal-link-system-path="node/523">FOIA</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/ttb-tip-line/ttb-tipline-whistleblower-program" class="link" data-drupal-link-system-path="node/2382">Whistleblower Protection</a> </li> <li class="usa-footer__secondary-link"> <a href="/about-ttb/ttb-tip-line" class="link" data-drupal-link-system-path="node/1316">Report Fraud</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="" class="link usa-footer__primary-link text-bold">Other Government Sites</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="https://home.treasury.gov" class="link">Dept. of the Treasury</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.usa.gov" class="link">USA.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.data.gov" class="link">Data.gov</a> </li> <li class="usa-footer__secondary-link"> <a href="https://www.irs.gov" class="link">Internal Revenue Service</a> </li> <li class="usa-footer__secondary-link"> <a href="https://osc.gov" class="link">Office of Special Counsel</a> </li> </ul> </section> </div> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section class="usa-footer__primary-content usa-footer__primary-content--collapsible"> <a href="/import-export" class="link usa-footer__primary-link text-bold">Language Links</a> <ul class="usa-list usa-list--unstyled"> <li class="usa-footer__secondary-link"> <a href="/import-export/itd-spanish/enespanol" class="link" data-drupal-link-system-path="node/849">En Español</a> </li> <li class="usa-footer__secondary-link"> <a href="/import-export/itd/itd-french/welome" class="link" data-drupal-link-system-path="node/831">Français</a> </li> <li class="usa-footer__secondary-link"> <a href="/import-export/itd-chinese/wine-cert" class="link" data-drupal-link-system-path="node/816">漢語</a> </li> </ul> </section> </div> </div> </nav> </div> </div> </div> </div> <div class="usa-footer__secondary-section"> <div class="grid-container"> <div class="grid-row grid-gap"> <div class="secondary-footer-l tablet:grid-col-7"> <div class="region region-footer-secondary-left"> <nav role="navigation" aria-labelledby="block-ttb-footerutility-menu" id="block-ttb-footerutility"> <h2 class="usa-sr-only" id="block-ttb-footerutility-menu">Footer - Utility</h2> <ul class="menu menu--ttb-footerutility nav"> <li class="first"> <a href="/about-ttb/accessibility" class="first" data-drupal-link-system-path="node/272">Accessibility</a> </li> <li class="last"> <a href="/about-ttb/privacy-policy" class="last" data-drupal-link-system-path="node/231">Privacy Policy</a> </li> </ul> </nav> </div> </div> <div class="secondary-footer-r margin-left-auto tablet:grid-col-5"> <div class="region region-footer-secondary-right"> <div id="block-ttb-footersocialmedialinks" class="block block-block-content block-block-contentc6763ced-78fa-4294-9cba-6f4cc2daad06"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="usa-footer__social-links grid-row grid-gap-1"><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--feed usa-tooltip" href="/public-information/ttb-newsletter" aria-describedby="tooltip-478226" data-position="top" tabindex="0" aria-label="TTB Newsletter" title="TTB Newsletter"><span>TTB Newsletter</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--rss usa-tooltip" href="/online-services/rss/rss-feeds-from-ttb" aria-describedby="tooltip-428934" data-position="top" tabindex="0" aria-label="RSS Feeds" title="RSS Feeds"><span>RSS Feeds</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--email usa-tooltip" href="/public-information/news/govdelivery" aria-describedby="tooltip-443918" data-position="top" tabindex="0" aria-label="Email Updates" title="Email Updates"><span>Email Updates</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--event usa-tooltip" href="/about-ttb/outreach/outreach-program" aria-describedby="tooltip-453731" data-classes="width-full tablet:width-auto" data-position="top" tabindex="0" aria-label="Events" title="Events"><span>Events</span></a></div><div class="grid-col-auto"><a class="usa-social-link usa-social-link--icon usa-social-link--support usa-tooltip" href="/about-ttb/calendar" aria-describedby="tooltip-229235" data-classes="width-full tablet:width-auto" data-position="top" tabindex="0" aria-label="System Maintenance" title="System Maintenance"><span>System Maintenance</span></a></div></div></div> </div> </div> </div> </div> </div> </div> </div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/433","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"google_analytics":{"account":"G-GV8J283MWH","trackOutbound":true,"trackMailto":true,"trackTel":true,"trackDownload":true,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip","trackUrlFragments":true},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":true,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"user":{"uid":0,"permissionsHash":"5a94d835c0bb6fe35ce92c2251cb634dbf69ad9b61fbdc34dd9d4b6ee1c98c63"}}</script> <script src="/sites/default/files/js/js_zVHVxc8WIzAirFFGYDxAzpxl18xONF4sQtszqW9e1sM.js?scope=footer&amp;delta=0&amp;language=en&amp;theme=ttb&amp;include=eJxdy0sKgDAMRdENtQbckKQfQ_HRiElFd-9EHDg8F66oCurCnXF7y0byC0EYYG99JjarbsE9kUATIwxbaxE9l_9FUC7xY8ylh3o5Wt-oHGNnTC8f7hsywQ"></script> <script src="https://touchpoints.app.cloud.gov/touchpoints/b4016969.js"></script> <script src="https://dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=TRE&amp;subagency=TTB&amp;yt=1" id="_fed_an_ua_tag"></script> <script src="/sites/default/files/js/js_PSOZNtFcRS3vbEcy1h2GjMo-ZYaLo0dshk-iqqk05I0.js?scope=footer&amp;delta=3&amp;language=en&amp;theme=ttb&amp;include=eJxdy0sKgDAMRdENtQbckKQfQ_HRiElFd-9EHDg8F66oCurCnXF7y0byC0EYYG99JjarbsE9kUATIwxbaxE9l_9FUC7xY8ylh3o5Wt-oHGNnTC8f7hsywQ"></script> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10