Form 5110.11 - Monthly Report of Storage Operations
(Storage of Bulk Spirits and Wines)

DSPs may receive into the storage account on bonded premises:

1. Spirits withdrawn

• You may file as many as 4 or more Forms 5110.11 each month. [A separate report must be filed for domestic spirits and wines, Puerto Rican spirits, Virgin Island spirits and other Imported spirits] Mark one box in the Item REPORT COVERS: for each report submitted.
  
  
• Item MONTH AND YEAR - Enter the month and year covered by the report.
  
  
• Item NAME OF PROPRIETOR - Enter the name of the proprietor as shown on the permit.
  
  
• Item LOCATION OF PLANT - Enter the premise address of the plant as shown on the permit.
  
  
• Item PLANT NUMBER - Enter a valid Plant Number. The Plant Number is the Registry Number assigned to your plant by TTB. The format should be DSP-XX-99999 where XX is a 2-letter state abbreviation. You cannot enter any extra spaces or leading zeros within the Plant Number, as this will cause an error on your form.
  
  
  
• Line 1 - Record the amount of alcohol on hand the first day of the month under each category (columns b - l). Make sure the quantities on Line 1 agree with the quantities shown on Line 23 (amount on hand the last day of the month) of the previous month's report.
  
  
• Line 2 - Show quantities deposited in bulk storage from the production account (Form 5110.40. Line 11) and all transfers in bond. [Maintain the proper plant records showing the amounts transferred in bond during the month.]
  
  
• Line 3 - Show spirits received from Customs' custody. If “report covers” block is marked domestic spirit or all wine, you cannot have figures in this field.
  
  
• Line 4 - Show spirits returned from one of the other accounts, back to bulk storage - possibly from the Production account (Form 5110.40. Line 11).
  
  
• Line 5 - Open for use under special circumstances. If a figure is put on this line it must be an addition to inventory and must be explained in column (a).
  
  
• Line 6 - Should equal the quantities shown on Lines 1 - 5 (system will calculate). After completing the report, Line 6 must agree with Line 24.
  
  
• Line 7 - Show the quantities on which taxes have been paid (or tax determined for payment on the next tax return). Excise tax returns for the periods covering the month of this report must include taxes on the quantities shown here.
  
  * Records must be kept establishing proof that spirits were withdrawn for the following reasons, to entities authorized to receive spirits without payment of tax or tax-free in the amounts shown in Lines 8 - 16.
  
  
• Line 8* - Show quantities withdrawn without payment of tax for use by the U.S. Government. [Retain original official document of request (letterhead request, purchase order, etc.), and proof of delivery.]
  
  
• Line 9* - Show quantities withdrawn without payment of tax for use by hospitals, or for scientific educational use not for experimental or research use. [Maintain a file with the customer's endorsed copy of INDUSTRIAL ALCOHOL USER permit for USE OF TAX FREE ALCOHOL and the request for alcohol. The amount to be shipped in one year must not exceed the maximum proof gallons authorized by the permit. If an order will exceed the authorized amount, instruct the customer to amend the permit with TTB. TTB may grant verbal permission for the DSP to release the alcohol if the appropriate application to amend the permit has been received by TTB.] Ship this alcohol only to the address shown on the Industrial Alcohol User permit.
  
  
• Proof of exportation must be filed along with F5100.11 should be added to lines 10, 11,12, 13, and 15.
  
  
• Line 10* - Show quantities withdrawn without payment of tax for export to foreign country. Form F 5100.11 is used for this purpose. Use Form F 5110.30 for spirits exported after payment of tax. [If DSP-1 ships spirits for export on behalf of DSP-2, DSP-1 must obtain and maintain all documents necessary to establish proof of exportation.]
  
  
• Line 11* - Show quantities withdrawn without payment of tax for transfer to Foreign Trade Zones. Form F 5100.11 is used for this purpose. Use Form 5110.30 for spirits exported after payment of tax.
  
  
• Line 12* - Show quantities withdrawn without payment of tax for transfer to Customs Manufacturing Bonded Warehouse (CMBW) Form F 5100.11 is used for this purpose. Use Form F 5110.30 for spirits exported after payment of tax.
  
  
• Line 13* - Show quantities withdrawn without payment of tax for use as supplies on vessels and aircraft. Form F 5100.11 is used for this purpose. Use Form F 5110.30 for spirits exported after payment of tax.
  
  
• Line 14* - Show quantities withdrawn without payment of tax for transfer to bonded winery. (Transfer in bond from bonded DSP premises to bonded winery premises) [DSP records should include the winery's name, permit or registry number, and the address where the spirits are shipped.]
  
  
• Line 15* - Show quantities withdrawn without payment of tax for transfer to Customs Bonded Warehouse (CBW). Form F 5100.11 is used for this purpose. Use Form F 5110.30 for spirits exported after payment of tax.
  
  
• Line 16* - Show quantities withdrawn without payment of tax for research, development or testing. [Withdrawn by the proprietor of the DSP for other than consumer testing or other market analysis, with limitation and conditions as to the quantities, use and accountability; or suitable samples of brandy or wine spirits may be withdrawn under certain circumstances for analysis or testing. 26 U.S.C. 5214(a)(10) & 5373(b)(4)]
  
  
• Line 17 - Show quantities transferred to the Processing account on Form F 5110.28.
  
  
• Line 18 - Show quantities transferred to the Production account. [In the case of imported spirits from Puerto Rico and Virgin Islands, show only spirits of 185 degrees or more of proof.] This figure must be carried over to Form F 5110.40.
  
  
• Line 19 - Show quantities transferred to other bonded premises (transfers in bond) [Show spirits other than those shown on Line 14.]
  
  
• Line 20 - Show quantities which were destroyed in bond.
  
  
• Line 21 - Open for Special circumstances such as withdrawn for experimental or research use. If a figure is put on this line it must be a decrease in inventory and must be explained in column (a).
  
  
• Line 22 - Show other losses only if the loss is determined at the time of withdrawal; dumping or mingling; or emptying or inventorying storage tanks. [Excessive losses must be tax-paid, or an Allowance-of-Loss claim filed for remission of tax. 27 CFR 19.41]
  
  
• Line 23 - Show the quantities on hand the end of the month. This figure will be carried forward and must agree with line 1 of the subsequent month’s report.
  
  
• Line 24 - Should equal the total quantities shown on Lines 7 - 23 (system will calculate). After completing the report, Line 6 must agree with Line 24. If these Lines do not agree, an error has been made. [If the mistake(s) cannot be found, and Line 6 is greater than Line 24, an adjustment (a loss) must be shown on Line 21 or 22 to reflect the discrepancy. (See instruction for Line 22.) If Line 24 is greater than Line 6, a gain must be shown on Line 5 to reflect the discrepancy.]
  
  Date field will auto populate with the date the form is submitted.
  
  Signature field will auto populate from name entered in user profile.
  
  Title field must be entered.