How to complete an original electronic PERIOD Excise Tax Return
(Instructions for non-editable Items are red. These Items will be filled by the system based on information gathered from your registration or from your responses elsewhere on the return.)
Item 1 - Serial Number
You must create a serial number in this format: 2000-01 for "PERIOD" returns and in this format P-2001-001 for "PREPAYMENT" returns. In this example ‘2000’ is the calendar year covered by the excise tax return and ‘01’ and "001" are the number of the PERIOD excise tax return filed for the year.
Note: The first tax return you file in a calendar year is always serial number ‘01’, even though the serial number shown on the EXCISE TAX RETURN DUE DATES SCHEDULE for that period may be different.
Example: Your first PERIOD excise tax return for the calendar year is due August 29, 2000, for the period August 1, 2000 – August 15, 2000.Because this is the first excise tax return you are required to file for the calendar year 2000, the serial number for your excise tax return is 2000-01, not serial number 2000-15 as shown on the EXCISE TAX RETURN DUE DATES SCHEDULE.
Sequentially number your excise tax returns for the entire calendar year and start your serial numbers over at 01 at the beginning of each calendar year.
You must file an excise tax return for every excise tax period even if your tax liability is $0.00.
Item 2 - Form of Payment
You must select the Form of Payment. The choices are "EFT" or "Other". If "EFT" is selected, you must choose one of the drop down options, either "ACH" or "FedWire". "ACH" refers to electronic payments that will be initiated through Pay.gov. "FedWire" are electronic payments outside of the Pay.gov system. "Other" should be marked if your tax liability is zero "0".
Item 4 - Return Covers
- Select PERIOD or PREPAYMENT.
- Choose the period you desire from the drop-down menu (if this is your first return, you may type in the period covered using the same format shown in the drop-down menu).
Item 5 - Date Products to be Removed
This item is completed only for PREPAYMENT excise tax returns and shows the date the product is removed.
Item 6 - Employer Identification Number
Enter your federal employer identification number (EIN). Check your EIN for accuracy.
Item 7 - Plant, Registry or Permit Number
You must enter your Plant, Registry or Permit Number in the following format:
| Rectifiers of Distilled Spirits Number |
XX-S-99999 |
| Tobacco Permit Number |
TP-XX-99999 or PT-XX-99999 |
Manufacturers of Nonbeverage - Products Permit Number
|
MNBP-XX-99999 |
| DSP Registry Number |
DSP-XX-99999 |
| Winery Registry Number |
BW-XX-9999 or BWC-XX-9999(9) or BWN-XX-99999 |
| Beer Registry Number |
BR-XX-AAA-99999 or BR-XX-99999 |
In the above formats, the XX in each number represents a 2-letter state abbreviation and the AAA is a three-letter abbreviation for your company. You cannot enter any extra spaces or leading zeros within the Plant, Registry or Permit Number, as this will cause an error on your form.
Item 8 - Name and Address of Taxpayer
Enter the name and address of your permit/registry location. Your permit/registry name and address is entered for you if you have populated the business name and address under the user profile. Check your permit name and address for accuracy.
Note: If you have a change in name or address, you must file an application to amend your permit within 30 days of the change. For forms or more detailed instructions, contact your TTB Specialist at (787)766-5448 and (787)766-5451 or Alcohol and Tobacco, Tax and Trade Bureau (TTB), Suite 310 Torre Chardon, 350 Carlos Chardon Avenue, San Juan, Puerto Rico 00918.
Item 22 - Date
The system completes the date automatically when you submit your excise tax return online.
Item 23 - Signature
The system inserts the name from the name listed under the user profile. In addition, you are signing the excise tax return electronically with the user ID of the person who submits the tax return.
Item 24 - Title
Enter the title of the person who is submitting the tax return.
Click the button marked LIABILITIES to continue with Items 9-21.
The cursor will automatically go to the item number that matches your permit/registry number.
Item 9, Column (b) - Distilled Spirits
Enter the total amount you owe for taxable removals of Distilled Spirits during this period.
Item 10, Column (b) - Wine
Enter the total amount you owe for taxable removals of Wine during this period.
Item 11, Column (b) - Beer
Enter the total amount you owe for taxable removals of Beer during this period.
Item 12, Column (b) - Cigars
Enter the total amount you owe for taxable removals of Cigars during this period.
Item 13, Column (b) - Cigarettes
Enter the total amount you owe for taxable removals of Cigarettes during this period.
Item 14, Column (b) - Cigarette Papers and/or Cigarette Tubes
Enter the total amount you owe for taxable removals of Cigarette Papers and Tubes during this period.
Item 15, Column (b) - Chewing Tobacco and/or Snuff
Enter the total amount you owe for taxable removals of Chewing Tobacco and Snuff during this period.
Item 16, Column (b) - Pipe Tobacco and/or Roll-Your-Own Tobacco
Enter the total amount you owe for taxable removals of Pipe Tobacco and Roll-Your-Own Tobacco during this period.
Item 17, Column (b) - Total Tax Liability for the Period
The system calculates the sum of Items 12 – 16 and enters it for you
Item 18, Column (b) - Increasing Adjustments
The system copies the amount from Schedule A, Item 29 here for you.
Item 19, Column (b) - Gross Amount Due
The system calculates the sum of Item 17, Column (b) and Item 18, Column (b) and enters it for you.
Item 20, Column (b) - Decreasing Adjustments
The system copies the amount from Schedule B, Item 34 here for you.
Item 21, Column (b) - Amount to be Paid With the Return
Item 20, Column (b) is subtracted from Item 19, Column (b) and the result is entered for you. This is the total excise tax you owe with this return.
Item 3 - Amount of Payment
Your payment is calculated and entered for you.
After you submit your return, you will receive a confirmation screen that includes the calculated amount of your liability.
Actual Payment with Return
Enter the ACTUAL amount you are paying with this return. If you choose FedWire as your payment method, regardless of the payment method selected in Form of Payment field (Item 2). The system will deduct it from your bank account and you are responsible for the entire liability.
Click the button marked ADJUSTMENTS to continue with Items 25 - 34.
Click the button marked COVER OVER to continue with items 36 through 37.
Schedule A, Items 25 - 29 - INCREASING Adjustments
List additional taxes, penalties and interest you owe in this section. If necessary, your TTB Specialist will assist you in calculating the penalty and interest.
List each increasing adjustment on a separate line if possible. If you need more room, group like items together with the grand totals in this section and provide more details in Item 35
Items 25 - 27, Column (a)
Describe the reason for your increasing adjustment.
Note: Example: "Underpayment of tax on S/N 2000-2," or "Credit taken in error on S/N 2000-4."
Items 25 - 27, Column (b)
Enter the amount of additional TAX you owe.
Items 25 - 27, Column (c)
Enter the amount of INTEREST you owe for the adjustments. Contact your TTB Specialist for this figure.
Items 25 - 27, Column (d)
Enter the amount of PENALTIES you owe for the adjustments. Contact your TTB Specialist for this figure.
Schedule B, Items 30 - 34 - DECREASING Adjustments
Reduce the amount of excise tax you owe by claiming credits for tax and interest. Contact your TTB Specialist to determine if you may claim a credit here. If you may take a credit, ask your TTB Specialist if interest is allowed. Your Specialist will calculate the interest for you.
List each decreasing adjustment on a separate line if you can. If you need more room, group like items together with the grand totals in this section and provide more details in Item 35. If your credits include claims for credit, just list your claim numbers as explanation.
Items 30 - 32, Column (a)
Describe the reason for your decreasing adjustment.
Note: Example: "Shipping error, overpaid taxes on S/N 2000-2", or "MWR-00000" for claims.
Items 30 - 32, Column (b)
Enter the amount of TAX you paid and now claim as credit.
Items 30 - 32, Column (c)
Enter the amount of INTEREST we owe you as credit. Contact your TTB Specialist for this figure.
Click the button marked COVER OVER to continue with items 36 through 37.
Item 36 Distilled Spirits
Indicate in column 1 the total proof gallons, other than articles for which drawback will be claimed under 26 USC 5134, in which at least 92 percent of the alcoholic content is rum. In column 2 show the total proof gallons of all other spirits.
Wine, Beer, Tobacco Products, and Cigarette Papers and Tubes. Indicate in column 1 the total amount of excise taxes entitled for cover over in which the product meets the 50 percent value added requirement under 26 USC 7652(d)(1). In column 2 show the total of all other taxes.
Item 37 Number of Large Cigars Upon Which Tax Was Computed By Statistical Classes.
Indicate the number of cigars shipped by each statistical class.
FAQs for Electronic Submission of Excise Tax Return
What types of excise tax returns may I file electronically?
You may file:
- A PERIOD excise tax return for taxable removals you make during the excise tax period; or
- An AMENDED excise tax return to correct a previously filed PERIOD excise tax return.
Excise tax payments are due the same date as the excise tax return.
When do you consider my electronically filed excise tax return and excise tax payment timely? (An electronic tax payment is automatically submitted in the amount shown on the return when you submit your electronic excise tax return.)
| Type of payment |
Your excise tax return is considered timely filed if . . . |
Your excise tax payment is considered timely paid if . . . |
| ACH Payment made through Pay.gov |
The date you submit your return in Pay.gov is on or before the due date of the excise tax return* |
You submit your return online by 4:00 p.m. (ET) the day before the due date or earlier* |
| FedWire (or wire) Payment or Remittance Express |
The date you submit your return in Pay.gov is on or before the due date of the excise tax return* |
The date we receive your wire or FedWire transfer is on or before the due date of the return |
| No Payment Due |
The date you submit your return in Pay.gov is on or before the due date of the excise tax return* |
N/A |
*If you submit a request to transfer funds by ACH by 4:00 p.m. (EST), the transfer of funds will take place on the following day.
What happens if my excise tax return or my excise tax payment is late?
If your excise tax return is late, you must pay a penalty based on the amount of taxes you owe.
If your excise tax payment is late, you must pay additional penalties and interest based on the amount of taxes you owe. Your TTB Specialist will assist you in calculating the penalties and interest..
Common penalties include:
- Failure to File Penalty - for a tax return filed late
- Failure to Pay Penalty - for a tax payment made late
- Failure to Deposit - for an electronic payment (EFT) made late
Interest rates are updated every quarter. Interest calculations are based on the effective interest rate for the date the payment was due.
What must I do if I have problems with the Pay.Gov system?
- Contact Pay.Gov Customer Service at the number provided to you with your information package.
- Contact your TTB Specialist directly at 787-766-5448 or 787-766-5451 and report the problem you are having.
- If the problem is not resolved in time for you to make a timely payment, take actions to submit your payment by another method as soon as possible.