Form TTB F 5300.27 TTB F 5300.27 Federal Firearms and Ammunition Excise Tax Deposit

OMB No. 1513-0096 (10/31/2007)
FOR TTB USE ONLY

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

FEDERAL FIREARMS AND AMMUNITION EXCISE TAX DEPOSIT
(Please read the instructions before completing this form)

Tax:
$
Penalty:
$

1. Deposit period (check one)

January 1 – 15

May 1 – 15

September 1 – 15

January 16 – 31

May 16 - 31

September 16 - 25
September 26 - 30

Interest:
$
Total:
$

February 1 – 15

June 1 – 15

October 1 – 15

February 16 – last day

June 16 – 30

October 16 – 31

March 1 – 15

July 1 – 15

November 1 – 15

March 16 – 31

July 16 – 31

November 16 – 30

April 1 – 15

August 1 – 15

December 1 – 15

April 16 – 30

August 16 – 31

December 16 – 31

Examined By:
Date:

2. Calendar Year

3. Taxpayer Identification Number

4. Amount of deposit

5. Deposit is made by (check one)

$

Check

Money Order

6. Name, trade or business name and address (mailing and location) of taxpayer
(number, street, city, state and zip code)

Check this box if above information has changed since last filing
TTB F 5300.27 (8/2006)

EFT

Other:

Other (specify)

7. Daytime telephone number (including area code)

GENERAL INSTRUCTIONS
(Please detach these instructions before mailing deposit)
A.

Why must I file this form?
● You must file this form to deposit Federal Firearms and Ammunition Excise Tax (FAET) as required by Title 26, United States Code, Section
4181.
● You must report the FAET shown in Line 4 of this deposit form on your TTB F 5300.26, Federal Firearms and Ammunition Excise Tax Return, in
Schedule A, Statement of My Net Tax Liability During This Tax Period.

B.

Who must deposit?
● If you are the manufacturer, producer or importer of pistols, revolvers, other firearms or shells and cartridges (articles), you are required to make
deposits once your tax liability exceeds $2,000 during a calendar quarter (January to March, April to June, July to September and October to
December)
● You are not required to make a deposit if you have been instructed by TTB to file semi-monthly returns.

C.

How do I determine how much tax I owe?
● You owe tax based on the sales price of the articles you sell or use.

D.

When do I file deposits and when are they due?
● You must file and pay your first deposit beginning with the semi-monthly period in which your tax liability exceeds $2,000. For the remaining
semi-monthly periods during the quarter, you must file deposits and pay the tax you owe for each semi-monthly period through the end of the
quarter.
● Once your tax liability exceeds $2,000, deposits are due for each semi-monthly period - except for the last semi-monthly period in September.
● Please refer to below chart for due dates and further information:

Semi-Monthly
Deposit periods:
Day 1 through 15

Day 16 through last day of
the month

September 16 – 25 *

September 26 – 30 *

My Deposits are Due:

Comments:

By the 9th day following the end of the semimonthly period – except September 16 – 30.*
For example, the deposit for the first semimonthly period of March (1 – 15) must be filed
and paid by March 24th.
By the 9th day following the end of the semimonthly period – except September 16 -30.*
For example, the deposit for the second semimonthly period of March (16 – 31) must be filed
and paid by April 9th.

If a due date falls on a Saturday, Sunday or legal holiday,
you must file and pay your deposit on the following day
which is not a Saturday, Sunday or legal holiday.

If a due date falls on a Saturday, Sunday or legal holiday,
you must file and pay your deposit on the following day
which is not a Saturday, Sunday or legal holiday.

By September 28th

If September 28th is a Saturday, the deposit is due
Friday, September 27th. If September 28th is a Sunday,
the deposit is due Monday, September 29th.

By October 9th

If October 9th falls on a Saturday, Sunday or legal
holiday, you must file and pay your deposit on the
following day which is not a Saturday, Sunday or legal
holiday.

*The second semi-monthly period for the month of September is divided into two deposit periods.
E.

How much do I deposit?
● You must deposit at least the amount of the unpaid liability for the first deposit of a calendar quarter. All other deposits must be at least equal to
the amount of the tax liability incurred for the period.
● You may be able to use the following rules if you expect your tax liability to exceed $2,000 during the calendar quarter:

Look-Back Quarter Rule
The look-back quarter is the second preceding calendar quarter.
For example, the look-back quarter for July through September 2006 is
January through March 2006. Except for September 16 - 30, you must
make a deposit for each semi-monthly period which is at least 1/6 of
the amount of the tax liability for the look-back quarter. For each of the
periods of September 16 - 25 and September 26 - 30, you must make
a deposit, which is at least 1/12 the amount of the tax liability for the
look-back quarter.
You may use this rule even if you did not file a return for the look-back
quarter. However, this rule only applies if you incurred tax and timely
filed a return on TTB Form 5300.26 for your business or trade in a
quarter preceding the look-back quarter.

First-Time Filer Rule
You are a first-time filer if you never filed a return on TTB F 5300.26
or you only filed a one-time or occasional return.
You are a first-time filer if you have not been engaged in a business
or trade covered by a return.
If you are a first-time filer, you must make a deposit of not less than
95% of the amount of your tax liability for each semi-monthly period.
You cannot use this rule if you are late with any semi-monthly
deposit or if you pay your taxes late on the return for the calendar
quarter.

You cannot use this rule it you made a late deposit during a calendar
quarter or owe tax for a calendar quarter.
TTB F 5300.27 (8/2006)

GENERAL INSTRUCTIONS
F.

When are my deposits timely filed?
● We determine whether your deposit is timely by the date it is received by the lock-box financial institution, TTB Officer, or the Treasury Account
(when made by Electronic Fund Transfer (EFT)).
● Deposits of less than $20,000 made by U. S. Mail are timely if the date you mailed the deposit is at least 2 days prior to the due date. TTB
uses the U.S. Postal Service Stamp on your envelope as your official postmark.
● Deposits of $20,000 or more are timely if received by the due date, regardless of when you mail it.
● If you fail to timely deposit, you will be liable for penalties and interest.

G.

How and where do I send my deposits?
● You must prepare this form in duplicate. You should keep one copy for your records and mail the original with your check or money order to:
Alcohol and Tobacco Tax and Trade Bureau
Excise Tax
P. O. Box 360804
Pittsburgh, PA 15251-6804
● Make your check or money order payable to the Alcohol and Tobacco Tax and Trade Bureau. You must write your Taxpayer Identification
Number on all checks or money orders.
● If your payment is made by Electronic Fund Transfer (EFT), the deposit form must be mailed to the above address by the due date of the
deposit.
● You can file your excise tax deposits and payments through the Pay.gov system using electronic forms as described in Title 27, CFR, Part 73,
Electronic Signatures; Electronic Submission of Forms. You will need to obtain a User ID and password by filling out the Pay.gov User
Agreement at http://www.ttb.gov/epayment/user_agreement.pdf. Please visit the TTB Pay.gov website http://www.ttb.gov/epayment.htm for
further information.

H.

Additional information.
If you have any questions about making deposits, you can contact:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center - FAET Unit
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202-5215
Telephone Nos: 877-882-3277 / 513-684-3817
E-Mail Address: ttbfaet@ttb.gov

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. We use this information collection to identify taxpayers, the period covered,
and the amount of tax due for each deposit period. The information we request is mandatory by law (26 U.S.C., Section 6302).
We estimate the average burden associated with this collection of information is 10 minutes per respondent or recordkeeper, depending on your
individual circumstances. Address your comments concerning the accuracy of this burden estimate and suggestions to reduce this burden to the Reports
Management Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220.
TTB may not conduct or sponsor, and you are not required to respond to, a collection of information unless it displays a current, valid OMB control
number.

PRIVACY ACT STATEMENT
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. Section 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 deposit period. 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 deposit.
TTB F 5300.27 (8/2006)