Month end and your TTB reports
The Reports tab computes each month's TTB reports for the plant you have picked, from the records on the Floor. You check them, a person signs them, and you file them with TTB yourself.
What the Reports tab shows
For each month:
- When it is due. The 5110 reports are due by the 15th of the following month (27 CFR 19.632(b)). The excise return is due by the 14th day after the end of its return period, moved to the business day before if that falls on a weekend or legal holiday (27 CFR 19.236). September has its own semimonthly dates, which the tab shows. The excise date needs the return period set in Setup → Settings.
- Readiness: what blocks filing and what to look at, each with a link to the records behind it.
- The forms, line by line: TTB F 5110.40 (production), TTB F 5110.11 (storage, a separate one for each origin: domestic, imported, Puerto Rico, Virgin Islands), TTB F 5110.28 (processing), and the month's taxable removals for the 5000.24. Tap any figure to see the records it adds up. There is a CSV export.
- Official TTB forms: TTB's own fillable PDFs, filled with the month's figures, and a Pay.gov copy view listing every value in the form's line order. Pay.gov's screen order may differ.
The 5110.40 is skipped when Setup says the plant has no production operations, unless production records exist that month. A month with no activity still shows the reports, because a zero report is still due.
What blocks filing
- A negative figure on any line.
- A cross-check between lines or forms that does not hold.
- A record that could not be placed on a line.
- A plant with no history at all: enter opening balances, or confirm the plant started operating this month.
- A month before your opening balances. It was filed before your records here begin.
- An undo that names a record no longer in the books. Contact support.
Warnings don't block, but deserve a look:
- At a quarter end, no physical inventory of production or storage tanks was recorded that quarter. 27 CFR 19.312 and 19.333 require one at the close of each calendar quarter. Record it with Count.
- In June and December, bottled spirits on hand must be physically counted (27 CFR 19.372).
What you complete by hand
The forms list these under Complete by hand. DISTRYB does not compute them:
5110.40
- What the "Other" column holds, when it holds anything.
- In Parts II and V (production of 190° and over by material, and spirits used in redistillation), anything DISTRYB lists for you to place: for example imported spirits redistilled, which go on a line you write in, or more kinds than the form has lines.
- In Part IV (brandy by kind, which DISTRYB fills from line 14's own records): brandy of a kind the form does not print (lines 5 to 8), brandy whose kind was never recorded, and a brandy recorded as neutral but distilled at 170° or less.
- In Part III (whisky by kind and cooperage, which DISTRYB fills from your barrel fills and tank entries at the production gauge): whisky of a kind the form does not print (lines 5 to 8), whisky whose kind was never recorded, and barrels filled before DISTRYB recorded new and used cooperage.
- In Part VI, a material the form does not name, or one counted in units rather than pounds or gallons, and materials used for anything other than distilled spirits.
5110.11
- What the "Other" column holds, when it holds anything.
5110.28
- Wine in processing (DISTRYB reports the spirits column).
- Packaged spirits (finished product is reported as bottled).
- Puerto Rican, Virgin Islands and other imported rum removed tax-paid.
- In Part IV, other spirits (cordials, cocktails, tequila and so on) on their own lines, and bottled imported, bottled in bond and bottled for export split out.
5000.24
- The return's serial number, if you have not entered one. The form takes digits, "-" and "P" only.
- How you pay, and the amount.
- Adjustments DISTRYB does not compute: an error on an earlier return, prepayments, and any approved claim you have not recorded on the Reports tab (Schedules A and B). Write NONE in a schedule with no transaction.
What the 5000.24 already fills in: a shortage of bottled spirits found at a count goes on Schedule A, not line 9, as the form's instructions ask. A claim TTB approved for spirits returned to bond goes on Schedule B, identified by its claim number. Each is explained in item 35. Ask PLUG to check the month and it reads you each return's lines as the form will show them, including anything left of a credit to carry by hand.
Every form
- The signature. It is always left for a person: sign the paper copy by hand, or sign electronically on Pay.gov.
DISTRYB does not produce TTB F 5110.43, the denaturing report.
Signing and closing the month
When the reports are transcribed and submitted, enter the signer's name and title and press Mark filed. Only people with filing permission can do this. It closes the month: later records dated in it are refused.
To fix a filed month, press Open amendment, record the correction dated when it happened, then press Close amendment & mark filed. Each filing keeps a version number. The 5110 forms have no "amended" box, so the PDF prints "Amended Report" at the top, as TTB asks. Nothing is ever pushed into the next month to make the numbers work.
While the amendment is open, the Reports tab lists every box that changes from the version you filed, on the 5110.40, 5110.11 and 5110.28, and the tax of each 5000.24 return of the month. The amended version keeps that list.
A 5000.24 you already filed is not filed again. When you close the amendment, each return of the month whose tax changed is corrected on your next 5000.24: on Schedule A if it was underpaid, on Schedule B if it was overpaid, explained in item 35. Interest is not computed, because its rate changes each quarter (26 U.S.C. 6621): add it in column (c) yourself. If your excise return is quarterly or annual and is filed from a later month, amend that month too, so the correction is worked out. Ask PLUG to check the month and it reads you the changes and where each correction goes; only a person closes an amendment.
For an audit
Ledger → Auditor pack exports the records for a date range as CSV: every record, transfers in bond, and bottling and tax determination.