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Getting Started

Brewery Information

This information will appear on your TTB filings. It only needs to be entered once and will be saved for future periods.

TTB-assigned registry number from your Brewer's Notice
Most breweries under ~14,000 barrels/year are quarterly filers. At $3.50/barrel, quarterly threshold = 14,286 barrels/year.
bbl
Cumulative taxable removals in this calendar year before this reporting period. Used to track your 60,000 barrel rate threshold. Enter 0 if this is your first period of the year.
Step 1 of 5

Reporting Period & Opening Inventory

Select the period you are filing for and enter how much beer you had on hand at the start of the period.

Beginning Inventory

How much beer did you have on hand at the very start of this period? This must match the ending inventory (Line 17/33) from your previous report. If this is your first report ever, enter 0.

bbl
Enter in barrels. 1 barrel = 31 gallons.
Step 2 of 5

What did you brew this period?

Enter total fermentation volume and any conditioning additions. All volumes are automatically converted to barrels (1 barrel = 31 gallons).

Fermentation

Total volume of wort you pitched and fermented during this period. Include all batches that started fermentation, regardless of whether they finished packaging.

gal
= 0.00 bbl
gal
= 0.00 bbl
High-gravity brewing dilution, adjunct additions. Include if you added volume during cellaring.
Beer Received from Other Sources

Only fill in if you received beer in bond from another brewery you own, or from another TTB-permitted source. Most small breweries leave this at zero.

gal
= 0.00 bbl
Step 3 of 5

How did you package your beer?

Enter how many kegs you filled and how many cases you packaged. Everything is converted to barrels automatically.

🪣 Kegs Filled 0.00 bbl
kegs
= 0.00 bbl
kegs
= 0.00 bbl
kegs
= 0.00 bbl
gal
= 0.00 bbl
🥫 Cans & Bottles Packaged 0.00 bbl
cases
= 0.00 bbl
cases
= 0.00 bbl
cases
= 0.00 bbl
cases
= 0.00 bbl
Step 4 of 5

What left the brewery?

Federal excise tax is triggered at the point of removal from the brewery, not at production. Enter everything that left the premises this period.

💡 Taproom vs. distribution: Beer sold at your taproom is still a taxable removal (Line 15). Beer poured as free samples or consumed by staff on premises is not a removal (Line 12). When in doubt, if money changed hands or the beer was transferred to your taproom/restaurant, it's taxable.
Distribution Sales (Taxable)

Beer that left the brewery for wholesale distribution, retail accounts, or self-distribution. Enter the exact amounts that were removed this period.

Distribution Removals 0.00 bbl
kegs
= 0.00 bbl
kegs
= 0.00 bbl
kegs
= 0.00 bbl
cases
= 0.00 bbl
cases
= 0.00 bbl
gal
= 0.00 bbl
Taproom Sales (Taxable)

Beer transferred to your on-site taproom or restaurant for sale. This is a taxable removal even though it's consumed on your premises. Include pints poured for paying customers.

gal
= 0.00 bbl
Convert from pints: divide by 8 to get gallons (128 oz per gallon). Or enter from your POS report in gallons.
Non-Taxable Removals

Beer that left the brewery but is NOT subject to federal excise tax.

gal
= 0.00 bbl
Direct export only. Must reconcile with TTB Form 5130.12.
gal
= 0.00 bbl
Free tastings, staff consumption outside taproom. NOT pints sold.
Step 5 of 5

Losses, Returns & Other

Document any beer that was lost, destroyed, used for quality control, or returned to the brewery. These directly affect your inventory balance.

⚠️ Loss vs. shortage: A loss is a known event you can explain (breakage, spillage, dumped batch). A shortage is when your physical count doesn't match your book records and you don't know why. Unexplained shortages may trigger TTB scrutiny — always document what happened in your remarks.
Beer Returned to You

Taxpaid beer returned by customers, distributors, or accounts. This offsets your taxable removals.

gal
= 0.00 bbl
Beer originally removed from THIS brewery. This directly reduces your tax liability.
gal
= 0.00 bbl
Only if you own multiple TTB-permitted breweries. Requires separate refund claim.
Losses & Destruction
gal
= 0.00 bbl
Dumped batches, expired beer destroyed on-site. No prior TTB approval needed.
gal
= 0.00 bbl
Must explain cause in Part 5 Remarks of your form. No tax liability for legitimate losses.
gal
= 0.00 bbl
Beer removed for quality testing and analysis. Non-taxable.
gal
= 0.00 bbl
Physical inventory lower than records with no known cause. May trigger TTB review. Explain in Remarks.
Remarks (Required if any losses or shortages entered)
Filing Output

BROP Summary & Tax Calculation

Review your pre-populated report below before filing. This is a draft for your review — verify all numbers before submitting to TTB via Pay.gov.

📋
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Filing deadline
Pre-Filing Validation
Brewer's Report of Operations
Brewery: —  |  BR: —  |  EIN: —
Line Description Barrels
Federal Excise Tax Calculation
Gross Taxable Removals
0.00 bbl
Beer Returned (offset)
0.00 bbl
Net Taxable Removals
0.00 bbl
Rate: $3.50/bbl (CBMA Small Brewer Rate, first 60,000 bbl)
Report on TTB Form 5000.24 (separate excise tax return)
EXCISE TAX OWED
$0.00
⚠️ Important: This tool generates a draft for your review. Always verify all figures before submitting to TTB. This is not legal or tax advice. Keep signed copies of all submitted reports for at least 3 years (27 CFR 25.300(c)).