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OMB NO. 1513-0112 (03/31/2012)
INSTRUCTION SHEET
TTB FORM 5630.5t -SPECIAL TAX REGISTRATION AND RETURN - TOBACCO
GENERAL INSTRUCTIONS activity subject to special occupational tax). Further, if you are
a member of a controlled group as defined in section 5061(e)
If you are engaged in one or more of the tobacco activities (3) of the Internal Revenue Code, you are not eligible for this
listed on this form, you are required to file this form and pay reduced rate unless the total gross receipts for the entire group
any special (occupational) tax that is due before beginning are less than $500,000. If your business is beginning an
business. You may file one return to cover several locations or activity subject to special tax for the first time, you may qualify
several types of activity. However, you must submit a separate for a reduced rate in your initial tax year if your total gross
return for each tax period. The special occupational tax period receipts for the business (or the entire controlled group, if a
runs from July 1 through June 30 and payment is due annually member of a control group) were under $500,000 in the
by July 1. If you do not pay on a timely basis, interest will be previous year. If you are eligible for the reduced rate, check
charged and penalties may be incurred. the appropriate box in Section III and compute your tax using
The special tax rates listed on this form became effective the reduced rate in Section III.
January 1, 1988. If you were engaged in a tobacco related
activity prior to this date no special occupational tax is due. SECTION III - BUSINESS REGISTRATION
Please complete the ownership information in Section III.
If you engage in a taxable activity at more than one location, Supply the information specified for each individual owner,
attach to your return a sheet showing your name, trade name, partner or responsible person. For a corporation, partnership
address, employer identification number and the complete or association, a responsible person is anyone with the power
street addresses of all additional locations. to control the management policies or buying or selling
SECTION I - TAXPAYER IDENTIFYING INFORMATION practices pertaining to tobacco. For a corporation, association
or similar organization, it also means any person owning 10
Complete Section I, Taxpayer Identifying Information, as percent or more of the outstanding stock in the business.
specified on the form. Enter the tax period covered by the
return in the space provided. Your return must contain a valid CHANGES IN OPERATIONS
Employer Identification Number (EIN). The EIN is a unique If there is a change of address or location, TTB F 5630.5t must
number for business entities issued by the Internal Revenue be completed and submitted within 30 days of the change. All
Service (IRS). You must have an EIN whether you are an taxpayers must also contact TTB National Revenue Center;
individual owner, partnership, corporation, LLC, or a see contact information below, in order to amend their permit
government agency. If you do not have an EIN, contact the or to obtain a new one.
Internal Revenue Service immediately to obtain one. While
TTB may assign a temporary identification number (beginning If special taxpayers do not register these changes within the
with XX) to allow initial processing of a return which lacks an appropriate time frames, additional tax and interest will be
EIN, do not delay submission of your return and payment charged and penalties may be incurred. For a change in
pending receipt of your EIN. If you have not received a ownership or control of an activity, consult the TTB National
number by the time you file this return, write "number applied Revenue Center before beginning the activity.
for" in the space for the number. Submit your EIN by separate
correspondence after receipt from the IRS. SIGNING RETURN
This form must be signed by the individual owner, a partner, or,
SECTION II - TAX COMPUTATION in the case of a corporation, an individual authorized to sign for
To complete Section II, enter the number of locations in the corporation.
Column (d) on the appropriate line(s) and multiply by the tax
rate, Column (c). Insert the tax due in Column (e). If you MAILING INSTRUCTIONS
begin operations after the month of July, then you are Please sign and date the return, make check or money order
responsible for paying a prorated amount for the portions of the payable to Alcohol and Tobacco Tax and Trade Bureau, for
year you are in business. To compute your taxes, multiply the the amount in the Total Tax Due block, and mail the form along
monthly rate, Column (b), by the number of locations Column with the payment to
(d), and then by the number of months, treating parts of
months as whole months, from the date you commenced SOT TAX
operations through June 30. Insert the tax due in Column (e). Alcohol Tobacco Tax Trade Bureau
(For example, if you commenced operations on March 14, you 550 Main St.
would multiply by 4.) Compute the taxes due for each class Ste 8002
and enter the total amount due in the block "Total Tax Due". Cincinnati, OH 45202-5215
INSTRUCTIONS FOR REDUCED RATE TAXPAYERS CONTACT INFORMATION
The reduced rates for certain taxpayer classes, indicated with If you need further assistance contact TTB National Revenue
an asterisk (*) in Section II, apply only to those taxpayers Center at 1-800-937-8864 or 1-877-882-3277 or you may send
whose total gross receipts for your most recent income tax an email to ttbtaxstamp@ttb.gov. Additional information is also
year are less than $500,000 (not just receipts relating to the available at our Website, www.ttb.gov.
TTB F 5630.5t (05/2009)
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