Form Ttb F 5130.22 - Brewer'S Bond Page 3
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What is the purpose for this information collection?
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Brewer’s Bond — Instructions
1.
Where can I get assistance?
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2.
Why must I submit two copies with original signatures?
If we accept your bond, we will keep one copy in our files and return the duplicate copy to you for your records. Both copies must have original
signatures. The bond must be signed by someone who has authority to sign documents submitted to this Bureau on behalf of the brewery.
3.
Where do I send this bond?
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What is an EIN?
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5.
What is a surety?
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6.
May I use more than one surety company?
Yes, you may use more than one surety company under the provisions of 27 CFR 25.98(d).
7.
How do I determine the bond amount?
The minimum bond
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(a) Effective January 1, 2006, if your tax liability was not more than $50,000 in the previous calendar year, and you reasonably expect to be liable for not
amount is $1,000 IRU D SLORW EUHZLQJ SODQW 7KH PD[LPXP LV 3OHDVH VHH &)5 3DUW WR GHWHUPLQH WKH DSSURSULDWH ERQG
more than $50,000 in the current calendar year, you may choose to pay your taxes on a quarterly basis. For those breweries electing to pay their taxes
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quarterly, the amount of the bond must be equal to 29 percent of the maximum amount of tax, calculated at the rates prescribed by law, which the brewer
will become liable to pay during the calendar year, or
(b) For those brewers who pay their taxes on a semimonthly basis, the amount of the bond must be equal to 10 percent of the maximum amount of tax,
calculated at the rates prescribed by law, which the brewer will become liable to pay during a calendar year, on beer:
(1) removed for transfer to the brewery from other breweries owned by the same brewer;
(2) removed without payment of tax for export or for use as supplies on vessels and aircraft;
(3) removed without payment of tax for use in research, development, or testing; and
(4) removed for consumption or sale.
The minimum bond amount is $1,000 ($500 for a pilot brewing plant). The maximum amount is $500,000. Please see 27 CFR Part 25 to determine the
appropriate bond amount, or call us toll-free at 1-877-882-3277 for assistance.
8.
What type of bond do I file?
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‡ <RX PD\ ILOH D strengthening ERQG WR DGG PRUH FRYHUDJH WR \RXU H[LVWLQJ ERQG
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‡ <RX KDYH WKH RSWLRQ RI ILOLQJ a Brewer’s Bond Continuation Certificate, 77% )RUP UDWKHU WKDQ D VXSHUVHGLQJ ERQG LI \RX FRQWLQXH
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TTB F 5130.22 (07/2009)
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Parent category: Financial