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35. ADDITIONAL REMARKS (Reference by item number and use a separate sheet if necessary)
INSTRUCTIONS
1. Prepare TTB F 5000.24sm, Excise Tax Return, in duplicate. The return must 9. SCHEDULE A. Use Schedule A to report adjustments increasing the amount
cover all tax liabilities incurred or discovered during the tax period. due (for example, an error in a previous return period that resulted in an
2. Prepare a separate TTB F 5000.24sm for each distilled spirits plant, bonded wine underpayment of tax). In addition, proprietors of distilled spirits plants must use
cellar or winery, brewery, tobacco products factory, or cigarette papers and Schedule A to report the tax and interest, if any, on unexplained shortages of
tubes factory from which you make removals subject to tax. bottled distilled spirits, as required by 26 U.S.C. 5008(a) (1) (C), and proprietors
of small winery premises who overestimated their wine credits must compute the
3. TTB Form 5000.24sm must be used as both a prepayment tax return and a deferred tax and interest as required by 27 CFR 24.279(a).
payment tax return. Except as noted below, you must file TTB F 5000.24sm for
each tax return period, whether or not you prepaid all tax liabilities incurred 10. SCHEDULE B. Use Schedule B to report adjustments decreasing the amount
during the period. Exceptions: (a) distilled spirits plant proprietors who are not due (for example, an error in a previous return period that resulted in an
exempt from bond requirements under 27 CFR 19.151(d) and who do not have overpayment of tax). Prepayments of tax, claims approved for credit of tax, the
an approved bond covering the deferred payment of taxes; (b) proprietors of number of gallons and the applicable tax credit allowed for being a small winery,
bonded wine cellars or wineries who have no tax due, per 27 CFR 24.271; (c) and other authorized adjustments must be reported in Schedule B. You may
manufacturers of tobacco products who have complied with the provisions of 27 carry over to Schedule B of your next tax return the unused portion of any
CFR 40.162; and (d) manufacturers of cigarette papers and tubes who have approved tax credits or adjustments.
complied with the provisions of 27 CFR Part 40. 11. EXPLANATION OF ADJUSTMENTS. You must fully explain adjustments reported
4. Export warehouse proprietors transmitting remittances for unassessed liabilities in Schedules A and B. Identify any prepayments by serial number of the tax return
other cases, you must enter, as a minimum, the date of the transaction
Calculationitems(27 CFR2, 3,44.67)6-8,of TaxandmustDue22-24.prepareandTheymakeTTBmustanyF 5000.24. alsonecessarycompleteTheexplanationproprietorsappropriateinmustitemlinecomplete35.items under ofonanwhicherror,thethetaxdatewasaprepaid.shortageIdentifywas found,approvedetc.),claimsthe identityby claimandnumber.quantity(theInofdateallthe
product involved in the adjustment, and the reason for the adjustment. If neces-
5. ITEM 1. Begin with "1" January 1 of each year. Use a separate series of numbers sary, use the space above or attach a separate sheet to explain adjustments fully.
12.
with the prefix "P" to designate prepayment returns. Begin with "P-1" to designate the first prepayment return filed on or after January 1 of each year. INTEREST. The law provides for the payment of interest on underpayments and
overpayments of tax. Interest, if applicable, will be computed at the rate prescribed
6. If this form contains pre-printed information in items 6, 7, or 8, and the information by 26 U.S.C. 6621 and reported as a separate entry in Schedule A or B. To avoid
is incorrect, make the necessary corrections by crossing out any errors and print- paying interest on unexplained shortages of bottled distilled spirits, you must re-
ing the correct information in the same area. If there is no pre-printed port the shortage on the tax return covering the period in which you discovered the
information in these areas, print or type the required information in the spaces shortage. Interest is not allowed on adjustments involving the prepayment of tax or
provided. approved claims for credit of tax (unless the approved claim specifically authorized
7. ITEM 6. Enter your employer identification number here and on all checks or such interest).
money orders which accompany your return. If you have not been assigned an Compute the interest on underpayments from the due date of the return in error to
employer identification number, you must obtain and file Form SS-4 with your the date of payment. Compute the interest on overpayments from the date of
local Internal Revenue Service office. overpayment to the due date of the return on which the credit is taken.
8. LINES 9-21. Show on the appropriate line or lines the amount of tax being pre- 13. Enter "NONE" in Schedule A or Schedule B if there is no transaction.
paid or, if the return covers a tax return period, the tax liability incurred during the
period. If the return covers a tax return period, you must include at lines 9-16 all 14. Payment must accompany this form except when the payment is by electronic
tax liabilities incurred during the period even if you have already prepaid the tax. funds transfer (EFT).
(You will show prepayments in Schedule B as adjustments decreasing the 15. Mail this return to:
amount due.)
totalBrewersequalremovalsnumberthemustduringtotalofcalculatenumberbarrelsthe returnofreturnedthebarrelsperiod.amounttoremovedFortheof taxanybreweryreportedforreturnconsumptionfromperiod,atwhichLinenet11removedortaxableusingsale minusnetduringremovalstaxablethethe TTBSt.P.ExciseO.Louis,BoxTaxMO 79035363179-0353
same period.
PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information is to identify taxpayers, the period covere andd,
the amount of tax due for each tax return. The information is used by the Government to ensure that the correct tax payment was m ade and received. The
information is mandatory by statute (26 U.S.C. 5061, 5703).
The estimateda verage b denassociated ur ththiswi collecton s i5 h i .7 our perrespondent or recordkeeper depending onindividu alci umstances.rc
Comments concerning the accuracyof this bur den estimate and suggestions forreducing this b rdenu should be directed to the Reports Management
Officer, Regulations and Rulings Division, Alcohol andTobacco Tax and Trade Bureau, 1310 G Street, NW, Box 12, Washington, D.C. 20005.
An agency may not conduct orsponsor, and a p rsone is not required to respondto, a collecton ofi information uness itldisplay a cusent, validrr OMB
control number.
A Privacy Act Statement required by 5 U.S.C. 552a(e)(3) stating our authority for soliciting and collecting the information from your check, and explaining
the purposes and routine uses which will be made of your check information, is available at http://www.ttb.gov/pdf/notice-of-system-records.pdf, or call toll
free at (877)882-3277 to obtain a copy by mail. Furnishing the check information is voluntary, but a decision not to do so may require you to make payment
by some other method.
We provide this information to comply with Section 3 of the Privacy Act of 1974 (5 U.S.C., 552(a)(e)(3)).
We require this information under the authority of 26 U.S.C. 6302. You must disclose this information so we may identify you as a taxpayer, the period
covered, and the amount of tax due for each return. This information also ensures the correct tax payment was made and received.
We use this information to make determinations for the purposes described in paragraph 2. Also, we may disclose the information to other Federal, State,
foreign, and local law enforcement and regulatory agency personnel to verify information on the form where law does not prohibit such disclosure. We may
disclose the information to the Justice Department if it appears that the furnishing of false information may constitute a violation of Federal law. Finally, we
may disclose the information to members of the public in order to verify information on the form where law does not prohibit such disclosure.
If you fail to supply complete information, there will be a delay in the processing of your return.
TTB F 5000.24sm(11/2016)
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