Form Atf F 5000.28t - Instructions Sheet printable pdf download

INSTRUCTIONS

GENERAL

(a) Length of the cigarette.

(b) Divide (a) by 2¾

You should have a copy of the regulations for floor stocks tax. These

regulations explain who is liable, how to take an inventory, what records that

(d) Multiply (c) by $.0025

you need to keep and other topics.

The amount calculated in (d) is the floor stocks tax rate for that length

If you do not have a copy of the floor stocks tax regulations, you can get a

of cigarette. [For example, you have 10,000 cigarettes of a length of 9

copy from: (1) ATF website at (2) ATF Distribution

inches. The floor stocks tax rate is $.01 per cigarette (4 multiplied by

Center, P.O. Box 5950, Springfield, VA 22150-5950, telephone 703-455-7801;

$.0025). Using this rate of tax, the tax on these 10,000 cigarettes is

or (3) National Revenue Center, 550 Main Street, Cincinnati, OH 45202-

$100 (10,000 cigarettes multiplied by $.01).]

3263, telephone 800-398-2282 or 513-684-7151, or e-mail at

natlrevctr@CINC.ATF.TREAS.GOV.

SECTION IV - TAXPAYER CERTIFICATION

SECTION I - TAXPAYER IDENTIFYING INFORMATION

Sign, enter your business title, and date your return. You must be

authorized to act on behalf of the business. Agents signing on behalf of a

1. Verify and correct all pre-printed information. If you receive a blank tax

business must have a power of attorney on file with ATF or may attach a

return, enter your complete business name, address, and ZIP Code in

copy with the tax return.

Item 1.

Mailing. Use the enclosed self-addressed envelope or mail

2. Enter your Employer Identification Number (EIN).

to:

3. You must enter a number. Enter the number “1” if your return covers

BUREAU OF ALCOHOL, TOBACCO AND FIREARMS

only one location. If you have multiple locations with the same EIN, we

encourage you to file one return that covers these locations.

P.O. BOX 371951

PITTSBURGH, PA 15251-7951

SECTION II - CALCULATION OF TAXES

Questions. If you have questions about filing this return, contact your

Calculate tax only on cigarettes held for sale on January 1, 2002. Do not

local ATF office or the National Revenue Center, 550 Main St., Cincinnati,

include unmerchantable cigarettes. For complete instructions about taking

OH 45202-3263, telephone 800-398-2282 or 513-684-7151 or e-mail at

an inventory, refer to regulations.

natlrevctr@CINC.ATF.TREAS.GOV.

5-7. Cigarettes marked for export. Your inventory must count separately

Penalties. Civil and criminal penalties may be imposed. These penalties

cigarettes that have been labeled for export from the United States.

include failure to file, failure to pay, failure to allow ATF officers access to

Refer to 27 CFR 296.203 on how to identify these cigarettes.

premises where taxable articles are stored, failure to furnish officers

access to records pertinent to tax liabilities, or filing a fraudulent return.

7. Large Cigarettes More Than 6½ Inches In Length. If you have large

cigarettes that are more than 6½ inches in length, use the following

worksheet to calculate the floor stocks tax rate for each length of

cigarette.

PAPERWORK REDUCTION ACT NOTICE

This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information is to identify taxpayers and the amount of tax

due for each tax return. The information is used by the Government to ensure that the correct tax was determined and paid. This information is

mandatory by Public Law 105-33.

The estimated average burden associated with this collection is 30 minutes per respondent or recordkeeper depending on individual circumstances.

Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Reports Management

Officer, Document Services Branch, Bureau of Alcohol, Tobacco and Firearms, Washington, DC 20226.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB

control number.

ATF F 5000.28T (10-2001)

Form Atf F 5000.28t - Instructions Sheet

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