Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)

Forms and Documents

Document Name	Status
OMB No. 1513-0060 Supporting Statement (10-2025).docx Supporting Statement A	2025-12-22

IC Document Collections

IC ID	Document Title	Status
44547	Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Public Sector)	Modified
16054	Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Private Sector)	Modified

ICR Details

OMB Control No: 1513-0060	ICR Reference No: 202509-1513-010
Status: Received in OIRA	Previous ICR Reference No: 202207-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 96 - 6/15
Title: Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)
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: 12/23/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	320	300
Time Burden (Hours)	160	150
Cost Burden (Dollars)	640	600

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Abstract: While the Internal Revenue Code (IRC) at 26 U.S.C. 5001 generally imposes a Federal excise tax on all distilled spirits produced in or imported into the United States, 26 U.S.C. 5214 provides for the tax-free withdrawal of distilled spirits from distilled spirits plants (DSPs) for nonbeverage purposes, including for use by educational institutions, laboratories, and medical facilities, and by State, local, and tribal governments. At 26 U.S.C. 5271–5275, the IRC also sets permit, bond, formula submission, recordkeeping, and reporting requirements for the use of tax-free distilled spirits, all of which is subject to regulations prescribed by the Secretary. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 22 require users of tax-free alcohol to submit certain letterhead applications and notices, which serve as qualifying documents for specific regulated activities or as amendments to previously filed documents. The collected information is necessary to ensure that the provisions of the IRC related to tax-free distilled spirits are appropriately applied.

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Authorizing Statute(s): US Code: 26 USC 5214, 5271 - 5275 Name of Law: Internal Revenue Code
  

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:
	90 FR 39035	08/13/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 49057	11/03/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Private Sector)
Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/4) (Public Sector)

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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	320	300	0	0	20	0
Annual Time Burden (Hours)	160	150	0	0	10	0
Annual Cost Burden (Dollars)	640	600	0	0	40	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, and TTB is submitting it for extension purposes only. As for adjustments, due to a change in agency estimates, TTB is increasing the number of annual respondents and responses to this information collection, from 300 to 320 each, which results in a decrease in the estimated total annual burden hours for this collection, from 150 to 160 hours. The estimated number of annual responses per respondent (one) and per-response burden (0.5 hour) remains unchanged.

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Annual Cost to Federal Government: $18,597

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: 12/23/2025

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