Federal excise tax penalties
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.)
Enter your Login Name and Password.
Acknowledge the warning banner by clicking the button marked CONTINUE.
Click the button marked NEW FORM. Be sure to select the correct form according to your payment method (if your liability is �0�, then you must use the form for fed wire payments).
In order to amend a form, you must select a new form and check �amended�.
Complete Items 1 - 8 based on the following instructions.
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, unless you are a qualifying winery.
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".
- 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).
This item is completed only for PREPAYMENT excise tax returns and shows the date the product is removed.
Enter your federal employer identification number (EIN). Check your EIN for accuracy.
You must enter your Plant, Registry or Permit Number in the following format:
| Tobacco Permit Number | TP-XX-99999 or PT-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 |
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 1-877-882-3277 or Alcohol and Tobacco, Tax and Trade Bureau (TTB), National Revenue Center 8002 Federal Office Building, 550 Main Street, Cincinnati, OH 45202.
The date you submit your excise tax return online is entered for you.
The name of the person listed as the user under the user profile is entered on the tax return. In addition, your excise tax return is electronically signed with the user ID of the person who is logged on when your tax return is submitted.
The title of the person who is logged on when the excise tax return is submitted online is entered for you.
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.
Enter the total amount you owe for taxable removals of Distilled Spirits during this period.
Enter the total amount you owe for taxable removals of Wine during this period.
Enter the total amount you owe for taxable removals of Beer during this period.
Enter the total amount you owe for taxable removals of Cigars during this period.
Enter the total amount you owe for taxable removals of Cigarettes during this period.
Enter the total amount you owe for taxable removals of Cigarette Papers and Tubes during this period.
Enter the total amount you owe for taxable removals of Chewing Tobacco and Snuff during this period.
Enter the total amount you owe for taxable removals of Pipe Tobacco and Roll-Your-Own Tobacco during this period.
The sum of Items 12 � 16 is calculated and entered for you.
The amount from Schedule A, Item 29 is copied here for you.
The sum of Item 17, Column (b) and Item 18, Column (b) is calculated and entered for you.
The amount from Schedule B, Item 34 is copied here for you.
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.
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. You may accept the amount calculated for you or enter another amount. If you enter a different amount, that amount is the amount of your liability.
Enter the ACTUAL amount you are paying with this return, regardless of the payment method selected in Form of Payment field (Item 2).
Click the button marked ADJUSTMENTS to continue with Items 25 - 34.
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
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."
Enter the amount of additional TAX you owe.
Enter the amount of INTEREST you owe for the adjustments. Contact your TTB Specialist for this figure.
Enter the amount of PENALTIES you owe for the adjustments. Contact your TTB Specialist for this figure.
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.
Describe the reason for your decreasing adjustment.
Note: Example: "Shipping error, overpaid taxes on S/N 2000-2", or "MWR-00000" for claims.
Enter the amount of TAX you paid and now claim as credit.
Enter the amount of INTEREST we owe you as credit. Contact your TTB Specialist for this figure.
FAQs for Electronic Submission of Excise Tax Return
- 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.
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..
- 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
- Contact Pay.Gov Customer Service at the number provided to you with your information package.
- Contact your TTB Specialist directly at 1-877-882-3277 or 513-684-3334 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.
