Formula and Process for Domestic and Imported Alcohol Beverages

Forms and Documents

Document Name	Status
Form TTB F 5100.51 Formula and Process for Domestic and Imported Alcohol Beverages Form and Instruction	Modified
OMB No. 1513-0122 Supporting Statement (02-2025).docx Supporting Statement A	2025-02-25

IC Document Collections

IC ID	Document Title	Status
218055	Formula and Process for Domestic and Imported Alcohol Beverages Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0122	ICR Reference No: 202502-1513-001
Status: Received in OIRA	Previous ICR Reference No: 202111-1513-002
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Formula and Process for Domestic and Imported Alcohol Beverages
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	24,584	28,545
Time Burden (Hours)	48,300	57,090
Cost Burden (Dollars)	26,320	1,650

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Abstract: Chapter 51 of the Internal Revenue Code (IRC; 26 U.S.C. chapter 51) governs the production, classification, and taxation of alcohol products, and the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e) requires alcohol beverage labels to provide consumers with adequate information as to the identity and quality of alcohol beverages. Each statute also authorizes the Secretary to issue regulations related to such activities. As such, the TTB regulations require alcohol beverage producers and importers to obtain formula approval for certain non-standard or non-traditional products to ensure that such products are properly classified for excise tax purposes under the IRC and properly labeled under the FAA Act. Currently, in lieu of the formula forms and letterhead notices specified in the TTB regulations for each alcohol commodity (distilled spirits, wine, and beer/malt beverages), which are approved under separate OMB control numbers, respondents, as an alternate procedure, may submit TTB F 5100.51 or its electronic equivalent in Formulas Online (FONL), as approved under this OMB control number.

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Authorizing Statute(s): US Code: 26 USC 5201, 5222(c), 5223, 5232 Name of Law: Internal Revenue Code
   US Code: 26 USC 5361, 5362(d), 5386 Name of Law: Internal Revenue Code
   US Code: 26 USC 5387, 5388(b) Name of Law: Internal Revenue Code
   US Code: 26 USC 5415, 5555, 7805 Name of Law: Internal Revenue Code
   US Code: 27 USC 205(e) Name of Law: Federal Alcohol Administration Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 94871	11/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 10990	02/28/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Formula and Process for Domestic and Imported Alcohol Beverages	TTB F 5100.51, None	Formula and Process for Domestic and Imported Alcohol Beveages ,   Formulas Online - Formula and Process for Domestic and Imported Alcohol Beverages

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	24,584	28,545	0	0	-3,961	0
Annual Time Burden (Hours)	48,300	57,090	0	0	-8,790	0
Annual Cost Burden (Dollars)	26,320	1,650	0	0	24,670	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this information collection at this time, and TTB is submitting it for extension purposes only. As for adjustments, due to changes in agency estimates, TTB is decreasing the overall estimated annual burden associated with this information collection. TTB is decreasing the estimated number of respondents from 4,325 to 4,230, the average number of responses per respondent from 6.6 to 5.8118, the number of annual responses from 28,545 to 24,584, the average time per response from 2 hours to 1.9647 hours, and total burden hours from 57,090 to 48,300 hours. TTB also notes that, due to changes in agency estimates resulting from more complete data, the estimated burden for this collection now includes an estimated 868 alcohol beverage sample submissions made under this collection.

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Annual Cost to Federal Government: $627,131

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/28/2025

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