BREWERIES
Below are descriptions of all the possible entries found on the brewery Processes page that are available when creating a new process.
If you have any specific questions that haven’t been answered below, please feel free to email us at info@ttbtamer.com.
Beer Production
Beer Fermented (wort transferred to fermenter)
The amount of wort that has been transferred to your fermenter and that yeast has been pitched into at the start of fermentation.
Liquids (wort concentrate or water) added in Cellar
The amount of ‘wort concentrate’ added directly (post-boil) to a fermenting wort in a fermenter, or any water that may be added to a fermenting wort in a fermenter to try and match the starting gravity of a recipe for consistency.
Materials Used
PLEASE NOTE: All Materials Used entries are entirely optional and no longer report on the Report of Operations (post-2015). They will show up in your Daily Records purely for informational purposes.
The descriptions, below, refer to what was required on the pre-2015 report of operations. However, since these entries are no longer required, you are free to interpret the different entry categories as you wish.
Hops Used
Weight of hops used for a particular recipe.
Hop Extract Used
Volume of hop extract used for a particular recipe.
Used Malt and Malt Products
Weight of malted products used for a particular recipe. This category refers to ALL malted products, no matter the type.
Used Barley and Barley Products
Weight of UNMALTED barley products used for a particular recipe.
Used Wheat and Wheat Products
Weight of UNMALTED wheat products used for a particular recipe.
Used Corn and Corn Products
Weight of UNMALTED corn products used for a particular recipe.
Used Rice and Rice Products
Weight of rice products used for a particular recipe.
Used Sorghum and Sorghum Products
Weight of UNMALTED Sorghum products used for a particular recipe.
Used Sugar and Syrups
Weight of sugar and syrups used for a particular recipe.
Used Flavoring Products
Volume of flavoring products used for a particular recipe.
Used Other Items
Weight of any other items used for a particular recipe.
Racking & Bottling
Transfer From Cellar to Racking Bulk for Carbonation
Volume of beer that is destined for Kegs but first transferred from a fermenter to a brite tank or keg for forced carbonation. Note: If you force carbonate in kegs, the beer is still considered to be in Racking Bulk until it is sufficiently carbonated and ready for sale.
Beer Racked into Kegs
Volume of beer transferred into kegs and is ready for consumption or sale. Note: beer must have gone through Racking Bulk step first before it can be Racked into Kegs (even if it does not need to be force carbonated, as with some old German lager styles)
Decarbonated & Returned from Racking Bulk to Cellar
Volume of beer that has been moved from its carbonation step (in racking bulk) back into a fermenter or put into a barrel aging program.
Move from Racking Bulk to Bottling Bulk
Allows you to move beer directly from Racking Bulk to Bottling Bulk. Makes a total of 2 entries; Decarbonated & Returned from Racking Bulk to Cellar and Transfer from Cellar to Bottling Bulk for Carbonation.
Transfer from Cellar to Bottling/Canning Bulk for Carbonation
Volume of beer that is destined for Bottles or Cans but first transferred from a fermenter to a brite tank for forced carbonation or placed in bottles for bottle conditioning. Note: If you bottle condition, the beer is still considered to be in Bottling Bulk until it is sufficiently carbonated and ready for sale.
Beer Bottled or Canned
Volume of beer transferred into bottles or cans and is ready for consumption or sale. Note: beer must have gone through Bottling/Caning Bulk step first before it can be entered as Bottled/Canned (even if it does not need to be carbonated, as with some old German lager styles)
Decarbonated and Returned from Bottling/Canning Bulk to Cellar
Volume of beer that has been moved from its carbonation step (in bottling/canning bulk) back into a fermenter or put into a barrel aging program.
Move from Bottling Bulk to Racking Bulk
Allows you to move beer directly from Bottling Bulk to Racking Bulk. Makes a total of 2 entries; Decarbonated & Returned from Bottling Bulk to Cellar and Transfer from Cellar to Racking Bulk for Carbonation.
Losses
Recorded Losses from Cellar (fermenter trub etc)
Losses in a fermenter or barrel aging program due to trub, hops absorption from dry hopping, spillage and hoses during a transfer, or from filtration before it is transferred to Bulk for carbonation.
Recorded Losses from Racking Bulk
Losses in a brite tank (or kegs, if used instead of a brite tank) due to absorption from dry hopping in a brite tank, spillage and hoses during a final transfer to kegs, or from filtration before its final transfer to kegs.
Recorded Losses from Bottling/Canning Bulk
Losses in a brite tank due to absorption from dry hopping in a brite tank, spillage and hoses during a final transfer to bottles/cans, or from filtration before its final transfer to bottles/cans.
Recorded Losses from Kegs
Losses from finished Kegs due to accidental spillage from leaky keg seals, etc. Note: if beer is purposefully wasted out of kegs (due to contamination problems or similar) it should be entered as Destroyed from Kegs instead of Losses.
Recorded Losses from Cases
Losses from finished Bottles/Cans due to accidental spillage from leaky bottle caps or broken bottles/cans. Note: if beer is purposefully wasted out of out of bottles/cans (due to contamination problems or similar) it should be entered as Destroyed from Cases instead of Losses.
Beer Sold or Consumed
Beer sold in Tavern directly from Cellar (serving tanks)
Typical for a Brewpub operation, beer that is transferred from a fermenter into Tax Determination Tanks/Serving Tanks to then be carbonated and served at a brewpub. The ‘tanks’ may be large brite tanks or kegs, depending on your brewery permit.
Note: Once beer has been transferred into the Tax Determination Tank/Serving Tank it is considered “sold” and taken out of TTB Tamer inventory even though it may not be finished carbonating.
Additionally, since it is considered “sold” (and tax-paid) any additional processes such as kegging or bottling from the serving tank cannot be entered in TTB Tamer or reported on your report of operations, even though you still may be allowed to distribute. If this is true for your brewpub (you are allowed to distribute) you can simply keg or bottle from your serving tanks without entering additional kegging or bottling steps in TTB Tamer.
Beer sold to Tavern in Kegs
Finished and kegged beer that has been moved to your Tavern for sale in your tasting room. Note: Kegged beer in your brewery inventory and kegged beer that has been sold or ‘tax-paid’ must be segregated in order to distinguish between them. Once the kegged beer has been sold it is taken out of TTB Tamer inventory.
Beer sold to Tavern in Cases
Finished and bottled/canned beer that has been moved to your Tavern for sale in your tasting room. Note: Cases in your brewery inventory and cases that have been sold or ‘tax-paid’ must be segregated in order to distinguish between them. Once the cases have been sold it is taken out of TTB Tamer inventory.
Kegs Removed for Consumption or Sale (distribution/festivals/etc)
Finished and kegged beer that has been removed from your brewery for consumption or sale’. Note: This applies for beer that has been removed for festivals. Once the kegged beer has been removed for consumption or sale it is taken out of TTB Tamer inventory.
Cases Removed for Consumption or Sale (distribution/festivals/etc)
Finished and bottled/canned beer that has been removed from your brewery for consumption or sale’. Note: This applies for beer that has been removed for festivals. Once the beer has been removed for consumption or sale it is taken out of TTB Tamer inventory.
Free beer consumed in the brewery from Cellar
Beer, remaining on Brewery Premises, that is available for consumption without being sold. This could be given away freely at the end of brewery tours or used in brewery employee functions on brewery premises (dispensed from a serving tank). This beer is not tax-paid. Note: Samples of beer to see how the beer is progressing should be entered as Losses.
Free beer consumed in the brewery from Kegs
Finished and kegged beer, remaining on Brewery Premises, that has been set aside for consumption without being sold. This could be given away freely at the end of brewery tours or used in brewery employee functions on brewery premises. This beer is not tax-paid. Note: The beer cannot be removed from the brewery. See Removed for Consumption or Sale for beer that is removed from the brewery. “Samples” of beer (to see how the beer is progressing, before sale) should be entered as Losses.
Free beer consumed in the brewery from Cases
Finished and bottled/canned beer, remaining on Brewery Premises, that has been set aside for consumption without being sold. This could be given away freely at the end of brewery tours or used in brewery employee functions on brewery premises. This beer is not tax-paid. Note: The beer cannot be removed from the brewery. See Removed for Consumption or Sale for beer that is removed from the brewery. “Samples” of beer (to see how the beer is progressing, before sale) should be entered as Losses.
Non-Taxed Beer Destroyed
Beer destroyed from the Cellar (fermenters/barrel aging/etc)
Beer destroyed from Racking Bulk
Beer destroyed from Bottling/Canning Bulk
Beer destroyed from Kegs
Beer destroyed from Cases
Beer that is intentionally destroyed from any of the above listed processes before it is sold. For unintended wastage, use Losses instead.
Note: Previously sold, or Tax-paid beer, that is destroyed is not reported on the Report of Operations and not entered into TTB Tamer. Refer to 27 CFR 25.221 for more information on the procedures for destroying non tax-paid and tax-paid beer.
Beer Removals
Beer Removed from Cellar to other Breweries/Pilot Plants
Beer that has been removed directly from fermenters or barrel aging programs and transferred to other breweries/pilot breweries.
Note: As of January 2018 beer can be removed to breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Beer Removed in Kegs to other Breweries/Pilot Plants
Finished and kegged beer that has been transferred to other breweries/pilot breweries.
Note: As of January 2018 beer can be removed to breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Beer Removed in Cases to other Breweries/Pilot Plants
Finished and bottled/canned beer that has been transferred to other breweries/pilot breweries.
Note: As of January 2018 beer can be removed to breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Beer Removed from Cellar for Lab Samples
Beer that has been removed directly from fermenters or barrel aging programs and used for laboratory samples.
Beer Removed from Racking Bulk for Lab Samples
Beer that is removed from the ‘Racking Bulk’ process and used for laboratory samples. See the description for ‘Transfer From Cellar to Racking Bulk for Carbonation’ for a description of Racking Bulk.
Beer Removed from Bottling Bulk for Lab Samples
Beer that is removed from the ‘Bottling Bulk’ process and used for laboratory samples. See the description for ‘Transfer From Cellar to Bottling/Canning Bulk for Carbonation’ for a description of Bottling Bulk.
Beer Removed in Kegs for Lab Samples
Finished and kegged beer that has been used for laboratory samples.
Beer Removed in Cases for Lab Samples
Finished and bottled/canned beer that has been used for laboratory samples.
Beer removed for R&D from Cellar
Beer that has been removed directly from fermenters or barrel aging programs and used for Research & Development.
Beer removed for R&D from Kegs
Finished and kegged beer that has been used for Research & Development.
Beer removed for R&D from Cases
Finished and bottled/canned beer that has been used for Research & Development.
Beer Removed for Export from Cellar
Beer that has been removed directly from fermenters or barrel aging programs and Exported without payment of tax.
Beer Removed for Export in Kegs
Finished and kegged beer that has been Exported without payment of tax.
Beer Removed for Export in Cases
Finished and bottled/canned beer that has been Exported without payment of tax.
Beer Removed in Kegs for supplies on vessels/aircraft
Finished and kegged beer that has been used as supplies on vessels or aircraft without payment of tax.
Beer Removed in Cases for supplies on vessels/aircraft
Finished and bottled/canned beer that has been used as supplies on vessels or aircraft without payment of tax.
Beer Transferred from Cellar to Distillery
Beer that has been removed directly from fermenters or barrel aging programs and transported, by pipeline, to a contiguous distilled spirits plant.
Beer Transferred from Racking Bulk to Distillery
Beer that is removed from the ‘Racking Bulk’ process and transported, by pipeline, to a contiguous distilled spirits plant. See the description for ‘Transfer From Cellar to Racking Bulk for Carbonation’ for a description of Racking Bulk.
Beer Transferred from Bottling Bulk to Distillery
Beer that is removed from the ‘Bottling Bulk’ process and and transported, by pipeline, to a contiguous distilled spirits plant. See the description for ‘Transfer From Cellar to Bottling/Canning Bulk for Carbonation’ for a description of Bottling Bulk.
Beer Transferred in Kegs to Distillery
Finished and kegged beer that has been transported, by pipeline, to a contiguous distilled spirits plant.
Beer Transferred in Cases to Distillery
Finished and bottled/canned beer that has been transported, by pipeline, to a contiguous distilled spirits plant. (Note: Yes, this doesn’t make sense. But we don’t write the regulations…)
Beer found Unfit and removed for use in Manufacturing
Beer that has been removed directly from fermenters or barrel aging programs to manufacturing plants for the production of fuel alcohol.
Non-Taxed Beer Received from Brewery/Pilot Brewery (under same owner)
Beer received in bond in Cellar Tanks
Beer received from breweries or pilot breweries, that is placed directly into fermenters or barrel aging programs.
Note: As of January 2018 beer can be received from breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Beer received in bond in Kegs
Finished and kegged beer received from breweries or pilot breweries that is placed directly into keg inventory.
Note: As of January 2018 beer can be received from breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Beer received in bond in Cases
Finished and bottled/canned beer received from breweries or pilot breweries that is placed directly into case inventory.
Note: As of January 2018 beer can be received from breweries that aren’t under the same ownership without payment of tax. Refer to this TTB procedure for more information.
Tax-Paid Beer Returned back to Original Brewery
Beer Returned to this brewery in Cellar Tanks
Beer Returned to this brewery in Kegs
Beer returned to this brewery in Cases
Beer, produced from your current brewery, that is returned back to the same brewery. It is then placed back into your Non Tax-paid inventory. Brewers can obtain tax relief for returned beer under 27 CFR 25 subpart M.
Tax-Paid Beer Returned from Different Brewery
Beer returned from another brewery in Cellar Tanks
Beer returned from another brewery in Kegs
Beer returned from another brewery in Cases
Beer, produced at a different brewery under same ownership, that is returned back to this brewery. It is then placed into your Non Tax-paid inventory. Brewers can obtain tax relief for returned beer under 27 CFR 25 subpart M.
Cereal Beverages (Less than 0.5% ABV)
Cereal beverage produced
Cereal beverage received from Distillery
Cereal beverage loss and wastage
Cereal beverage removed
Cereal Beverage, as defined by the TTB, is “produced either wholly or in part from malt (or a substitute for malt), and either fermented or unfermented, which contains, when ready for consumption, less than one-half of one percent (0.5%) of alcohol by volume”.
This can be commonly thought of non-alcoholic beer.
Inventory Shortages
Shortage from Cellar
Shortage from Racking Bulk
Shortage from Bottling Bulk
Shortage from Kegs
Shortage from Cases
Shortages are found after taking physical inventory in the brewery, and entries can be made for shortages discovered using these fields.
Please see ‘Transfer From Cellar to Racking Bulk for Carbonation’ for a description of Racking Bulk and ”Transfer From Cellar to Bottling/Canning Bulk for Carbonation’ for a description of Bottling Bulk.
Note: Shortages are not the same as Losses. Shortages are unexpectedly discovered by taking a physical inventory, whereas Losses are the result of a known event (breakage, spillage, etc).
Inventory Overages
Overage from Cellar
Overage from Racking Bulk
Overage from Bottling Bulk
Overage from Kegs
Overage from Cases
Overages are found after taking physical inventory in the brewery, and entries can be made for any overages discovered using these fields.
Please see ‘Transfer From Cellar to Racking Bulk for Carbonation’ for a description of Racking Bulk and ”Transfer From Cellar to Bottling/Canning Bulk for Carbonation’ for a description of Bottling Bulk.
Other Circumstances
Other Addition to Cellar
Other Addition to Racking Bulk
Other Addition to Bottling Bulk
Other Addition to Kegs
Other Addition to Cases
Other Removal from Cellar
Other Removal from Racking Bulk
Other Removal from Bottling Bulk
Other Removal from Kegs
Other Removal from Cases
‘Write-in’ lines are available on the operations report as a catch-all for any unexpected circumstances that aren’t covered by any other of the predefined entry fields.
If you feel that you need to use one of these fields, please contact us first at info@ttbtamer.com to make sure that your entry shouldn’t be placed somewhere else.
Tax Adjustments for Beer Sold
Tax Adjustment of Beer removed for Sale in Kegs
Tax Adjustment of Beer removed for Sale in Cases
These entry fields are available to account for any errors made in a previous return period that resulted in an incorrect amount of tax calculated.
To see an increase of tax owed on your Excise Tax Return, enter positive amounts. To see a decrease of tax owed on your Excise Tax Return, enter negative amounts.
Note: Tax adjustments are fairly rare. We recommend contacting your TTB agent directly to explain the issue before making an adjustment. Typically, the TTB will request the re-filing of corrected reports.
Tax Adjustments for Beer Used in On-Premises Tavern
Tax Adjustment of Beer sold in Tavern from Kegs
Tax Adjustment of Beer sold in Tavern from Cases
Tax Adjustment of Beer sold in Tavern directly from Cellar
These entry fields are available to account for any errors made in a previous return period that resulted in an incorrect amount of tax calculated.
To see an increase of tax owed on your Excise Tax Return, enter positive amounts. To see a decrease of tax owed on your Excise Tax Return, enter negative amounts.
Note: Tax adjustments are fairly rare. We recommend contacting your TTB agent directly to explain the issue before making an adjustment. Typically, the TTB will request the re-filing of corrected reports.
Tax Adjustments for Beer Returns
Tax Adjustment of Beer Returned in Cellar Tanks
Tax Adjustment of Beer Returned in Kegs
Tax Adjustment of Beer returned in Cases
These entry fields are available to account for any errors made in a previous return period that resulted in an incorrect amount of tax calculated.
To see an increase of tax owed on your Excise Tax Return, enter negative amounts. To see a decrease of tax owed on your Excise Tax Return, enter positive amounts.
Note: Tax adjustments are fairly rare. We recommend contacting your TTB agent directly to explain the issue before making an adjustment. Typically, the TTB will request the re-filing of corrected reports.
WINERIES
Below are descriptions of all the possible entries found on the winery Make Entries page that are available when creating and using a process.
If you have any specific questions that haven’t been answered below, please feel free to email us at info@ttbtamer.com.
Bulk Wines
Entries Increasing
Produced by Fermentation
Wine Tax Classes – Not Over 16 %, Over 16% to 21%, and Hard Cider
The volume of wine produced at the end of fermentation, including lees (if any). Lees will be removed at a later date using Inventory Losses entries.
Wine Tax Classes – Artificially Carbonated and Sparkling Wine (Bottle Fermented and Bulk Process)
The volume of already fermented still wine used in the production to make effervescent wine.
In the case of Artificially Carbonated wine, this is still wine moved into a tank for forced carbonation under CO2.
In the case of Sparkling wine, this is wine in Tirage (undergoing a natural, secondary fermentation process for carbonation). If tirage is taking place in bottles, enter it as “BF” (Bottle Fermented). If tirage is taking place in a bulk tank, enter it as “BP” (Bulk Processed).
Produced by Sweetening
For the process of sweetening, enter the volume of wine AFTER sweetening materials have been added (this amount includes the volume of sweetening materials used).
Produced by Addition of Wine Spirits
For the process of adding wine spirits, enter the volume of wine AFTER wine spirits have been added (this amount includes the volume of wine spirits (in gallons)).
Be sure to verify the alcohol content of wine after the addition of wine spirits and enter it under the correct wine tax class.
Produced by Blending
“Blending” means combining two or wines of different tax classes. Enter the volume of wine AFTER the blending takes place.
Be sure to verify the alcohol content of wine after blending and enter it under the correct wine tax class.
Produced by Amelioration
For the process of amelioration, enter the volume of wine AFTER ameliorating materials have been added (this amount includes the volume of ameliorating materials used).
Received in Bond
The volume of wine received from another bonded winery or wine cellar.
Bottled wine Dumped to Bulk
The volume of wine, previously bottled, that has been emptied into a bulk wine container (barrels, tanks, etc) and removed from the bottled wine account.
Inventory Gains
After performing physical inventory, if you discover that your bulk inventory is greater than the ‘book figure’ in your records, use this entry to make an adjustment.
Use the Optional Comments to record the situation to be included in your Daily Records.
Write-in Entry 1
Write-in Entry 2
These write-in entries are typically used for:
- Change of Tax Class – When it is discovered that the alcohol content of wine is not what was previously reported or when Sparking Wine is returned to still wine. Use in conjunction with one of the write-in lines (1 thru 5) under entries decreasing.
- Formula Wine Produced – Use this to show the volume of formula wine produced AFTER the addition of flavors or materials added to the base wine. Use in conjunction with one of the write-in lines (1-5) under entries decreasing, showing the amount of wine BEFORE the addition of flavors or materials.
- Slurry Gain – Used to account for volume gains due to the use of a slurry solution produced with water.
- Recovered from Lees – Used to include the volume of wine recovered from the pressing of lees.
Entries Decreasing
Bottled
The volume of wine bottled and packed. Use in conjunction with the entry “Bottled” under the heading “Entries Increasing – Bottled Wines”.
Removed Taxpaid
The volume of wine taxably removed in BULK vessels/containers.
Transfers in Bond
The volume of non-taxpaid wine shipped to another bonded winery or wine cellar.
Record the address and TTB registry number of the bonded winery or cellar where the wine was shipped in the optional comments.
Removed for Distilling Material
The volume of wine removed to a distilled spirits plant or other bonded wine premises to be used for distilling material. Use in conjunction with the entry “Removed to Distilled Spirits Plants” or “Removed to other bonded wine premises” under “Entries Decreasing – Distilling Material and Vinegar Stock”.
Record the address and TTB registry number of the location where the wine was shipped in the optional comments.
Removed to Vinegar Plant
The volume of wine removed to a vinegar plant to be used for vinegar. Use in conjunction with the entry “Removed to Vinegar Plants” under the heading “Distilling Material and Vinegar Stock”.
Record the address and TTB registry number of the location where the wine was shipped in the optional comments.
Used for Sweetening
For the process of sweetening, enter the volume of wine that had Sweetening materials added to it. DO NOT include the volume of sweetening materials used.
Used for addition of Wine Spirits
For the process of adding wine spirits, enter the volume of wine that had wine spirits added to it. DO NOT include the volume of the wine spirits used.
Used for Blending
“Blending” means combining two or wines of different tax classes. Enter the volume of wines used for blending, BEFORE the blending takes place.
Used for Amelioration
For the process of amelioration, enter the volume of wine that had ameliorating materials added to it. DO NOT include the volume of the ameliorating materials used.
Used for Effervescent Wine
The volume of still wine used in the production to make effervescent wine.
Use in conjunction with “Produced by Fermentation” for Artificially Carbonated and Sparkling Wine tax classes.
Used for Testing
The volume of wine used for testing. Testing may occur on or off the bonded wine premises.
Losses (Other than Inventory)
“Casulty Losses” or losses that are unintended but are from a known reason (equipment failure, accidents in transit, theft, fire, etc).
Record the cause of the losses in the Optional Comments. A claim may need to be submitted to the TTB for these losses. Refer to 27 CFR 24 Subpart M for instances when a claim for allowance of losses must be filed with the TTB.
Inventory Losses
Losses due to the normal processes of making wine: lees, evaporation, bottling losses, topping, filtering, etc.
Also, use this entry to balance your report with the actual amount of wine on hand when a complete physical inventory is taken. (A complete physical inventory is required once each year.)
Refer to 27 CFR 24 Subpart M for instances when a claim for allowance of inventory losses must be filed with the TTB.
Write-in Entry 1
Write-in Entry 2
Write-in Entry 3
Write-in Entry 4
Write-in Entry 5
These write-in entries are typically used for:
- Change of Tax Class – When it is discovered that the alcohol content of wine is not what was previously reported or when Sparking Wine is returned to still wine. Use in conjunction with one of the write-in lines (1 or 2) under entries increasing.
- Formula Wine Produced – Use this to show the volume of formula wine produced BEFORE the addition of flavors or materials added to the base wine. Use in conjunction with one of the write-in lines (1 or 2) under entries increasing, showing the amount of wine AFTER the addition of flavors or materials.
- Removed for Export – The volume of bulk wine exported out of the U.S. Additional export form 5100.11 and proof of export is also required.
- Returned to Fermenter – The volume of bulk wine returned to fermenters for re-fermentation.
- Used for non-beverage wine – The volume of wine BEFORE materials are added to it to render it unfit for beverage use. Use in conjunction with the entry “Produced” under “Non-beverage Wines” which will be the amount AFTER materials have been added.
- Removed to DM / VS account – The volume of wine moved to a Distilled Material or Vinegar Stock account that is on the same premises as your winery. Use in conjunction with the entry “Produced” under “Distilling Material and Vinegar Stock”.
- Destroyed – AFTER receiving prior approval from the TTB, the volume of bulk wine destroyed on premises.
Bottled Wines
Entries Increasing
Bottled
Wine Tax Classes – Not Over 16 %, Over 16% to 21%, Artificially Carbonated, and Hard Cider
The volume of wine bottled and packed.
Make a note of the size and quantity of bottles used as well as the type of label and any TTB approval numbers for the labels used in the optional comments.
Use in conjunction with the entry “Bottled” under the heading “Entries Decreasing – Bulk Wines”.
Wine Tax Classes – Sparkling Wine (Bottle Fermented and Bulk Process)
The volume of disgorged sparkling wine bottled and packaged. For Bottle Fermented wine make the entry under “BF”. For Bulk Processed wine make the entry under “BP”.
Make a note of the size and quantity of bottles used as well as the type of label and any TTB approval numbers for the labels used in the optional comments.
Received in Bond
The volume of non-taxpaid wine recieved from another bonded winery or cellar.
Taxpaid wine Returned to Bond
The volume of taxpaid wine returned to your bonded winery.
File an additional claim to request a refund or tax credit, see 27 CFR 24.66.
Write-in Entry 1
Write-in Entry 2
These write-in entries are typically used for:
- Inventory Gain – After taking annual physical inventory, enter the volume of wine that increases the amount of bottled wine reported in your ‘book figure’. Do not report gains unless a complete inventory of all bottled wine is taken.
Entries Decreasing
Removed Taxpaid
The volume of wine taxably removed.
Record the address and TTB registry number (if available) to whom the beer was removed for Daily Records.
Transferred in Bond
The volume of non-taxpaid wine shipped to another bonded winery or cellar.
Record the address and TTB registry number to whom the beer was shipped for Daily Records.
Dumped to Bulk
The volume of bottled wine that has been emptied into a bulk wine container (barrels, tanks, etc) and moved to the bulk wine account.
Used for Tasting
If the winery tasting room is on bonded premises, the amount of wine poured for tasting.
If the tasting room is not on bonded winery premises, the amount used for tasting must instead be entered as a taxable removal using the entry “Removed Taxpaid” under “Entries Decreasing – Bottled Wines”.
Removed for Export
The volume of bottled wine exported out of the U.S. Additional export form 5100.11 and proof of export is also required.
Removed for Family Use
The volume of wine removed for family use by individual owners and partnerships (not corporations).
The amount is limited to 100 gallons per year for one-adult households, and 200 gallons per year for two-adult households.
Used for Testing
The volume of wine used for testing. Testing may occur on or off the bonded wine premises.
Breakage
The volume of wine destroyed by bottle breakage.
Inventory Shortage
The volume of wine revealed as a shortage after annual physical inventory is taken.
Excise tax must be paid on bottled inventory shortages. Do not report shortages unless a complete inventory of all bottled wine is taken.
Write-in Entry 1
Write-in Entry 2
Write-in Entry 3
These write-in entries are typically used for:
- Destroyed – AFTER receiving prior approval from the TTB, the volume of bottled wine destroyed on premises.
Wine Spirits
Entries Increasing
Received
The volume (proof gallons) of wine spirits received.
Inventory Gain
After performing physical inventory, if you discover that your wine spirits inventory is greater than the ‘book figure’ in your records, use this entry to make an adjustment.
Physical inventory of wine spirits must be performed monthly for every month that wine spirits are used in wine production.
Use the Optional Comments to record the situation to be included in your Daily Records.
Entries Decreasing
Used
The volume (proof gallons) of wine spirits used in wine production.
Used for Preparation of Dosages or Essences
The volume (proof gallons) of wine spirits used in preparation of dosages or essences.
Losses
Losses revealed by physical inventory. File an additional claim to request a refund or tax credit, see 27 CFR 24.66.
Write-in Entry 1
Use this entry to report other removals of distilled/wine spirits, if necessary.
Materials Received and Used
Entries Increasing
Received
The amount of materials received that will be used in the production of wine.
Juice or Concentrate Produced
The volume of juice or concentrate produced, which will be used in the production of wine.
Use in conjunction with the entry “Materials Received and Used – Used in Juice or Concentrate Production”.
Entries Decreasing
Used in Wine Production
The amount (pounds or gallons) of materials used in the production of wine.
Use in conjunction with the entry “Bulk Fermenting – Estimated Newly Fermenting”.
Used in Juice or Concentrate Production
The amount (pounds or gallons) of materials used in the production of juice or concentrate.
Use in conjunction with the entry “Materials Received and Used – Juice or Concentrate Produced”.
Used in Allied Products
The amount (pounds or gallons) used in the production of allied products (eg. commercial fruit products, fruit-flavor concentrate, etc)
Removed
The amount (pounds or gallons) of wine making material removed from the bonded wine premises.
Distilling Material and Vinegar Stock
Entries Increasing
Produced
The volume of wine removed for Distilling Material or removed to Vinegar Plants.
Use in conjunction with the entries “Removed for Distilling Material – Entries Decreasing – Bulk Wine”, “Removed to Vinegar Plants – Entries Decreasing – Bulk Wine”, or the write-in entry “Removed to DM/VS account – Entries Decreasing – Bulk Wine”.
Received from other bonded wine premises
The volume of DM / VS material received.
Write-in Entry 1
This entry can be used to show an inventory gain or other receipt of DM/VS material.
Entries Decreasing
Removed to Distilled Spirits Plants
The volume of distilling material removed to a distilled spirits plant.
Use in conjunction with the entry “Removed for Distilling Material – Entries Decreasing – Bulk Wine”.
Removed to other bonded wine premises
The volume of distilling material removed to another bonded winery.
Use in conjunction with the entry “Removed for Distilling Material – Entries Decreasing – Bulk Wine”.
Removed to vinegar plants
The volume of vinegar stock removed to a vinegar plant.
Use in conjunction with the entry “Removed to Vinegar Plant – Entries Decreasing – Bulk Wine”.
Write-in Entry 1
Entry can be used to show inventory shortage, loss, or other removals.
Non-Beverage Wines
Entries Increasing
Produced
The volume of wine AFTER materials are added to it to render it unfit for beverage use. Use in conjunction with the write-in entry “Used for non-beverage wine” under “Entries Decreasing – Bulk Wine” which will be the amount BEFORE materials were added.
Entries Decreasing
Withdrawn
The volume of non-beverage wine removed from the bonded premises.
Special Natural Wines and 27 CFR 24.218 Wines
Entries Increasing
Produced
The volume of ‘special natural wines’ (eg vermouth) produced.
Entries Decreasing
Taxable Removals
The volume of ‘special natural wines’ (eg vermouth) taxably removed.