Form Ttb F 5630.5a Instructions - Alcohol Special (Occupational) Tax Registration And Return
ADVERTISEMENT
1OMB NO. 1513-0112 (12/31/2008)
INSTRUCTION SHEET
ALCOHOL SPECIAL (OCCUPATIONAL) TAX REGISTRATION AND RETURN – For Periods Ending On or Before June 30, 2008
SECTION I - TAXPAYER IDENTIFYING INFORMATION
GENERAL INSTRUCTIONS
Complete Sectio n I, Taxpayer I dentifying Info rmation, as specified on
This Special Tax Registration a nd Retur n applies only to ta x p eriods
the form. Enter the tax period covered b
y the return in the space
prior to July 1, 2008. For periods after July 1, 2008, use TTB F 5630.5d,
provided.
Your retu rn must co ntain a valid E mployer Identification
Alcohol Dealer R egistration. If y ou were engaged in one or more of the
Number (EIN). The EIN is a unique number for business entities issued
alcohol activities listed on this form, you are required to file this form and
by th e Inte rnal Revenue Se rvice (IRS ).
You must have an
EIN
pay an y special (occupational) ta x (SOT) t hat is due before b eginning
whether you are an individual owner, par tnership, corporation, LL C, or
business. Y ou may file one re turn to cover sever al locations or several
a government agency. If you do not have an EIN, contact the Inte rnal
types of activity. However, you mu st submit a separate return for each
Revenue Service immediately to obt ain one. While TTB ma y assign a
tax period. The SOT periods began on July 1 and end on June 30. The
temporary identi fication number (beginning w ith XX) to allow
initial
due date for eac h period was July 1 (except in the case of nonbeverage
processing of a r eturn which lacks an EIN, do not delay submission of
drawback claimants who were requir ed to pay special tax before filing
your return and payment pending receipt of your EIN. If you hav e not
claims). If y ou did not pa y on a ti mely basis, interest and penalties are
received a number b y the time y ou file this re turn, write "num ber
incurred.
applied for" in the space for the number. Submit your EIN by separate
The special tax rates listed on t his form became effective January 1,
correspondence after receipt from the IRS.
1988. If you were engaged in an alcohol related activity prior to t his
SECTION II - TAX COMPUTATION
date and did not pa y SOT, pleas e contact the TTB National Revenue
Center for assistance. If y ou en gaged in a taxable activity at more
To complete Section II(a) or II(b),
enter th e nu mber of locations in
than one location, attach to your retur n a she et showing your n ame,
Column (d ) on t he appro priate line(s) and multiply by the ta x r ate,
trade name, a ddress and emplo yer identification number and
the
Column (c). Insert the tax due in Column (e). If you began operati ons
complete street addresses of all additional locations.
(except for nonbeverage drawback operations) after the month of July ,
then you were responsible for pa ying a p rorated amount fo r th e
On Octobe r 22, 2004, H.R. 4520 , the American Job Creation Act of
portions of the year you were in business. To compute your ta xes,
2004 was signed into law . As part of this a ct, the payment of SOT w as
multiply the mo nthly rate, Colu mn (b), b y the number of locations,
suspended for certain businesses (listed under S ection II(b)), for a 3-
Column (d), an d then b y the number of mont
hs, treating parts of
year pe riod from July 1, 2005 un til June 30, 2008 . These businesses
months as whole months, from the date you co mmenced oper ations
were still required to file this registration during the suspension period.
through June 3 0. (For e xample, if y ou commenced operation s on
March 14, you would multiply b y 4.) Compute the taxes due for e ach
On August 10,
2005, the Pr
esident signed into law
the
“Safe,
class and enter the total amount due in the block "Total Tax Due".
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for
Users,” Public Law 1 09-59. Section 11125 of th at act repealed the
SECTION III - BUSINESS REGISTRATION
special (occupational) ta xes on producers a nd marketers of alcohol
Please complete the o wnership information in Se ction III. Supply the
beverages, man ufactures of non beverage pr oducts, users of tax-f ree
information specified for each indivi dual owner, partner or responsible
alcohol, and use rs and dealers of specially denatured spirits, effe ctive
person. Fo r a c orporation, partnership or association, a responsible
July 1, 2008. However, tax liability and the registration requirement for
person is anyone with the power to control the management policies or
periods before that date remain.
buying o r selling practices pertaining to alcohol.
For a corpo ration,
DEFINITIONS
association or similar organization,
it also mea ns an y person that
owned 10 percent or more of the outstanding stock in the business.
A RETAIL DEAL ER (tax class codes 11, 12, 15, or 16) is an yone who
sells or offers for sale, beverage al cohol products to an y person other
MAILING INSTRUCTIONS
than a dealer. Examples of ret ailers are packa ge stores, restaurants,
Please sign and date t he return, make your ch eck or mon ey o rder
bars, private clubs, fraternal
or ganizations, grocer y sto res or
payable to Alcohol a nd T obacco Tax and Trade B ureau, fo r the
supermarkets which sell such beverages.
amount in the Total Tax Due bl ock and mail the form along w ith the
A RETAIL DEALER AT LARGE
is one w ho mo ves his act ivity from
payment to
place to place in different States, such as a circus or carnival.
SOT Tax
A WHOLESALE DEALER (ta x class codes 31 or 32) is an
yone who
Alcohol and Tobacco Tax and Trade Bureau
sells or offers for sale, beverage alcohol products to another dealer. An
550 Main St
IMPORTER is liable for tax as a wholesaler if he or she sells beve rage
Ste 8002
alcohol products to other dealers (wholesalers or retailers).
Cincinnati, OH 45202-5215
INSTRUCTIONS FOR REDUCED RATE TAXPAYERS
If you need further assistance contact TTB National Revenue Center at
1-800-937-8864 or 1 -877-882-3277 or you ma y send a n ema il to
The reduced rates for ce rtain t axpayer classes, indicated
with an
ttbtaxstamp@ttb.gov. Additional information is also availab le at our
asterisk (*) in Section II(b), appl y onl y to those ta xpayers whose t otal
Website,
gross receipts fo r the income ta x year p rior to th e Special Ta x p eriod
were less than $500,000 (not just receipts r elating to the a ctivity
NOTICE T O CUSTOMERS M AKING P AYMENT BY CHEC K: If you
subject to special tax). However, if you were a member of a controlled
send us a check, it w ill be convert ed into an elec tronic funds tran sfer
group as defined in se ction 5061(e) (3) of the Inte rnal Revenue Co de,
(EFT). This me ans w e will copy your check and use the account
you were not e ligible for this reduced rate
unl ess the total gr oss
information on it to electronically debit your account for t he amount of
receipts for the entire group were less than $500,000. If your business
the check. The debit from
your account w ill usually occur within 24
began an activity subject to special ta x for the first time, you may have
hours, and will be sho wn on your regular account statement. You will
qualified for a reduced rate in your initial tax year if your gross receipts
not r eceive y our or iginal check back. We w ill d estroy your or iginal
for the business (or the en tire controlled group , if a membe r of a
check, but w e will keep the copy of it. If the EFT cannot be proces sed
controlled group) were under $50 0,000 the previous y ear. If you were
for technical reasons, y ou authorize us to process the copy in place of
eligible for the re duced rate, chec k the item in Section III and comp ute
your original check. If the
EFT cannot
be completed because of
your tax using the reduced rate in Section II.
insufficient funds, we may try to make the transfer up to 2 times
SIGNING RETURN
This form m ust be signed b y the individual owner, a partner, or, in t he
case of a
corporation, an indi vidual authorized to sign for the
corporation.
TTB F 5630.5a (05/2009)
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