Useful information for winery owners in Temecula, California from Attorney Brian W. Freeman.
Reporting to the TTB
All Bonded Wineries and Bonded Wine Cellars must complete and submit the Report of Wine Premises Operations Form 5120.17 (formerly Form 702) to TTB on a regular basis. The report must be filed either monthly, quarterly, or annually, depending upon the size of your operations.
When are the reports due?
Annual Report: If you have less than 20,000 gallons of wine on hand at any time AND you also pay less than $1,000 in Federal Excise Tax each year, your Annual Report of Wine Premises Operations Form 5120.17 for 2007 is due on January 15, 2008.
Quarterly Reports: If you have less than 60,000 gallons of wine on hand at any time AND you also pay less than $50,000 in Federal Excise Tax each year, your Quarterly Reports of Wine Premises Operations Form 5120.17 are due on April 15, July 15, October 15 and January 15 (15 days after the close of each calendar quarter).
If you have more than 60,000 gallons of wine on hand at any time OR pay more than $50,000 in Federal Excise tax each year, Report Forms 5120.17 must be submitted by the 15th day after the close of any month in which you conducted reportable operations.
You can submit your Report Forms 5120.17 with TTB’s free on-line filing program called “Pay.Gov.” For more information, please contact the Pay.Gov office toll free at (877) 882-3277 or by writing to email@example.com.
Mailed reports: All mailed reports should be sent to the TTB National Revenue Center at 550 Main St., Suite 8002, Cincinnati, OH 45202.
For further information, you can contact the TTB Wine Tax Unit at (513) 684-7151.