Report of Wine Premises Operations

The Internal Revenue Code (IRC) at 26 U.S.C. 5367 authorizes the Secretary of the Treasury to issue regulations requiring the keeping of records and the filing of returns related to wine cellar and bottling house operations. Section 5555 of the IRC also generally requires any person liable for tax under chapter 51 of the IRC to keep records, provide statements, and make returns as the Secretary prescribes by regulation. Under those IRC authorities, the TTB wine regulations in 27 CFR part 24 require wine premises proprietors to file periodic operations reports on form TTB F 5120.17. TTB uses the collected information to verify excise tax liabilities and ensure that respondents operate wine premises in accordance with applicable Federal law and regulations. TTB also uses this report to collect raw data on wine premises activity for its generalized monthly statistical report on wine operations, which TTB makes public on its website.

The latest form for Report of Wine Premises Operations expires 2024-01-31 and can be found here.