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OMB NO. 1513-0112 (12/31/2008)
INSTRUCTION SHEET
ALCOHOL SPECIAL (OCCUPATIONAL) TAX REGISTRATION AND RETURN – For Periods Ending On or Before June 30, 2008
GENERAL INSTRUCTIONS SECTION I - TAXPAYER IDENTIFYING INFORMATION
This Special Tax Registration and Return applies only to tax periods Complete Section I, Taxpayer Identifying Information, as specified on
prior to July 1, 2008. For periods after July 1, 2008, use TTB F 5630.5d, the form. Enter the tax period covered by the return in the space
Alcohol Dealer Registration. If you were engaged in one or more of the provided. Your return must contain a valid Employer Identification
alcohol activities listed on this form, you are required to file this form and Number (EIN). The EIN is a unique number for business entities issued
pay any special (occupational) tax (SOT) that is due before beginning by thr Internal Revenue Service (IRS). You must have an EIN
business. You may file one return to cover several locations or several whether you are an individual owner, partnership, corporation, LLC, or
types of activity. However, you must submit a separate return for each a government agency. If you do not have an EIN, contact the Internal
tax period. The SOT periods began on July 1 and end on June 30. The Revenue Service immediately to obtain one. While TTB may assign a
due date for each period was July 1 (except in the case of nonbeverage temporary identification number (beginning with XX) to allow initial
drawback claimants who were required to pay special tax before filing processing of a return which lacks an EIN, do not delay submission of
claims). If you did not pay on a timely basis, interest and penalties are your return and payment pending receipt of your EIN. If you have not
incurred. received a number by the time you file this return, write "number
applied for" in the space for the number. Submit your EIN by separate
The special tax rates listed on this form became effective January 1, correspondence after receipt from the IRS.
1988. If you were engaged in an alcohol related activity prior to this
date and did not pay SOT, please contact the TTB National Revenue SECTION II - TAX COMPUTATION
Center for assistance. If you engaged in a taxable activity at more To complete Section II(a) or II(b), enter th e number of locations in
than one location, attach to your return a sheet showing your name, Column (d ) on the appropriate line(s) and multiply by the tax rate,
trade name, address and employer identification number and the Column (c). Insert the tax due in Column (e). If you began operations
complete street addresses of all additional locations. (except for nonbeverage drawback operations) after the month of July ,
then you were responsible for paying a prorated amount for the
On October 22, 2004, H.R. 4520, the American Job Creation Act of portions of the year you were in business. To compute your taxes,
2004 was signed into law. As part of this act, the payment of SOT was multiply the monthly rate, Column (b), by the number of locations,
suspended for certain businesses (listed under Section II(b)), for a 3- Column (d), and then by the number of months, treating parts of
year period from July 1, 2005 until June 30, 2008 . These businesses months as whole months, from the date you commenced operations
were still required to file this registration during the suspension period. through June 30. (For example, if you commenced operations on
On August 10, 2005, the President signed into law the "Safe, March 14, you would multiply by 4.) Compute the taxes due for each
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for class and enter the total amount due in the block "Total Tax Due".
Users,” Public Law 109-59. Section 11125 of that act repealed the SECTION III - BUSINESS REGISTRATION
special (occupational) taxes on producers and marketers of alcohol
beverages, manufactures of non beverage products, users of tax-free Please complete the ownership information in Section III. Supply the
alcohol, and users and dealers of specially denatured spirits, effective information specified for each individual owner, partner or responsible
July 1, 2008. However, tax liability and the registration requirement for person. For a corporation, partnership or association, a responsible
periods before that date remain. person is anyone with the power to control the management policies or
buying or selling practices pertaining to alcohol. For a corporation,
DEFINITIONS association or similar organization, it also means any person that
A RETAIL DEALER (tax class codes 11, 12, 15, or 16) is anyone who owned 10 percent or more of the outstanding stock in the business.
sells or offers for sale, beverage alcohol products to any person other MAILING INSTRUCTIONS
than a dealer. Examples of retailers are package stores, restaurants,
bars, private clubs, fraternal organizations, grocery stores or Please sign and date the return, make your check or money order
supermarkets which sell such beverages. payable to Alcohol a nd T obacco Tax and Trade Bureau, for the
amount in the Total Tax Due block and mail the form along with the
A RETAIL DEALER AT LARGE is one who moves his activity from payment to
place to place in different States, such as a circus or carnival.
SOT Tax
A WHOLESALE DEALER (tax class codes 31 or 32) is anyone who Alcohol and Tobacco Tax and Trade Bureau
sells or offers for sale, beverage alcohol products to another dealer. An 550 Main St
IMPORTER is liable for tax as a wholesaler if he or she sells beverage Ste 8002
alcohol products to other dealers (wholesalers or retailers). Cincinnati, OH 45202-5215
INSTRUCTIONS FOR REDUCED RATE TAXPAYERS If you need further assistance contact TTB National Revenue Center at
The reduced rates for certain taxpayer classes, indicated with an 1-800-937-8864 or 1-877-882-3277 or you may send an email to
asterisk (*) in Section II(b), apply only to those taxpayers whose total ttbtaxstamp@ttb.gov. Additional information is also available at our
gross receipts for the income tax year prior to the Special Tax period Website, WWW.TTB.GOV.
were less than $500,000 (not just receipts relating to the activity NOTICE TO CUSTOMERS MAKING PAYMENT BY CHECK: If you
subject to special tax). However, if you were a member of a controlled send us a check, it will be converted into an electronic funds transfer
group as defined in section 5061(e) (3) of the Internal Revenue Code, (EFT). This means we will copy your check and use the account
you were not eligible for this reduced rate unless the total gross information on it to electronically debit your account for the amount of
receipts for the entire group were less than $500,000. If your business the check. The debit from your account will usually occur within 24
began an activity subject to special tax for the first time, you may have hours, and will be shown on your regular account statement. You will
qualified for a reduced rate in your initial tax year if your gross receipts not r eceive your original check back. We will destroy your original
for the business (or the entire controlled group , if a member of a check, but we will keep the copy of it. If the EFT cannot be processed
controlled group) were under $500,000 the previous year. If you were for technical reasons, you authorize us to process the copy in place of
eligible for the reduced rate, check the item in Section III and compute your original check. If the EFT cannot be completed because of
your tax using the reduced rate in Section II. insufficient funds, we may try to make the transfer up to 2 times
SIGNING RETURN
This form must be signed by the individual owner, a partner, or, in the
case of a corporation, an individual authorized to sign for the
corporation.
TTB F 5630.5a (11/2009)
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