TTB F 5120.36w Wine Bond Worksheet

DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

BOND WORKSHEET

Solely for proprietors who are not exempt from bond requirements under 27 CFR 24.146

Gallons of Wine

TAX LIABILITY AREAS

Not Over 14%

More than 14% More than 21%
but not over 21% but not over 24%

Artificially
Carbonated

Sparkling

Hard Cider

Proof Gallons of
Spirits

Bulk Inventory
Bottled Inventory
In Transit from other Bonded
Wineries or DSP's
Withdrawn for Export but not yet
Certified
Unaccounted for

Total Gallons
Tax Rate* $

1.07 $

Tax Credit (if applicable) $

-

$

1.57 $
-

$

3.15 $
-

$

3.30 $
-

3.40 $
$

0.226 $

1 3.50

-

Multiply by Applicable Tax Rate* $

- 1.07 $

-1.57 $

-3.15 $

-3.30 $

-3.40 $

-0.23 $

-13.5

Total Tax Liability $

0.00
$

0.00
$

0.00
$

0.00
$

0.00
$

0.00
$

-0.0

* Enter appropriate tax rate, see below. Full tax rates apply to imported wine in bond.

GRAND TOTAL OF TAX LIABILITY

$

Penal sum of Bonds (27 CFR 24.148)

Tax Liability
$0 - $1,000 =
$1,001 - $49,999 =
$50,000 - $250,000 =
$250,000 and above =

TTB F 5120.36w (06/2017)

Penal Sum of Bond
$1,000 (minimum)
Amount of Liability
$50,000
$100,000 (maximum)

0.00
Alcohol Content
Less than 14%

Tax Rates

Tax per Gallon
$1.07*

14 - 21%
$1.57*
21 - 24%
$3.15*
Naturally Sparkling
$3.40
Artificially Carbonated
$3.30*
Hard Cider
$0.226**
*$0.90 credit for small winery producing not more than 150,000 gallons
per year. Decreasing credit rates for winery producing up to 250,000
gallons per year. $.056 is the maximum credit for Hard Cider. There is
no allowable Small Producers Credit on Sparkling Wine.