Bond for Drawback Under 26 U.S.C. 5111

The Internal Revenue Code (IRC) at 26 U.S.C. 5111–5114 authorizes drawback (refund) of all but $1.00 per gallon of the Federal excise tax paid on distilled spirits if the spirits are subsequently used in the manufacture of certain nonbeverage products such as medicines, food products, flavors, and perfumes. Persons making such products must file claims proving their eligibility for drawback, and such claims may be filed on either a monthly or a quarterly basis. However, the IRC at 26 U.S.C. 5114(b) authorizes the Secretary of the Treasury to require persons filing monthly claims to file a bond in order to protect the revenue. Under the TTB regulations, monthly claimants file the required bond with TTB using form TTB F 5154.3.

The latest form for Bond for Drawback Under 26 U.S.C. 5111 expires 2022-04-30 and can be found here.