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TTB Postpones Tax Payment and Other Filing Due Dates

04.01.2020

The Alcohol and Tobacco Tax and Trade Bureau (TTB) announced March 31, 2020, they are postponing several filing and tax payment due dates for 90 days where the due date falls on or after March 1, 2020, through July 1, 2020.

Effective immediately, this relief applies to any person with a due date for submitting a federal excise tax payment, return, operational report, or claim on wine, beer, and distilled spirits to TTB in the period March 1, 2020, through July 1, 2020.

All dues dates for filing and paying excise taxes and for filing operational reports are postponed 90 days from the usual due date. Visit the links below for the lists of updated due dates:

Other due dates postponed 90 days if the original due date for filing falls on or after March 1, 2020, through July 1, 2020:

  • Claims for Credit or Refund by Producers
  • Claims by Manufacturers of Non-beverage Products

To avoid delays in processing, you are encouraged to submit claims through TTB’s new online submission form.

In addition, TTB recognizes the operations of many regulated industry members may be impacted by COVID-19 in ways not addressed by the postponement of due dates, such as businesses located in an area ordered to shelter-in-place. In such cases, TTB will consider applications for emergency variations from regulatory requirements that help affected industry members to resume or continue their operations. You are encouraged to submit all requests through their online contact form.

Affected taxpayers subject to penalties despite these postponements may seek additional relief from penalties imposed under Section 6651 for failure to pay tax or failure to file a return, or under Section 6656 for failure to pay by electronic funds transfer (failure to deposit), based on showing of reasonable cause.

TTB will re-evaluate the terms of this immediate relief if circumstances warrant.

Please see Industry Circular 2020-2 for more details. For questions about TTB filing and tax payment deadlines, please contact Michelle Howard at 314.983.1202 or mhoward@bswllc.com.

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