TTB F 5000.24, the Excise Tax Return: periods, due dates and the rules people miss

Form

TTB F 5000.24, Excise Tax Return

Who files

Every winery that owes federal excise tax on wine removed from bond

How often

Annual if you owed not more than $1,000 last year and expect the same this year; quarterly if not more than $50,000; otherwise semimonthly. Thresholds count combined tax on spirits, wine and beer.

Due date

The 14th day after the period ends. If that day is a Saturday, Sunday or legal holiday, it moves to the preceding business day.

Where

Pay.gov (recommended by TTB) or paper

TTB fee

None to file; the return carries your tax payment

Rule

27 CFR 24.271 (wine)

Return periods and due dates

Dates from TTB’s 2026 due-date schedule (sources below).

September is different. Semimonthly filers split the second half of September. For 2026, TTB’s schedule shows Sept 1–15 due Sept 29; non-EFT filers: Sept 16–25 due Sept 28 and Sept 26–30 due Oct 14; mandatory EFT filers: Sept 16–26 due Sept 29 and Sept 27–30 due Oct 14. Picking the wrong September period can make the second return late.

Rules people miss

• If no tax is due for a return period, a winery doesn't file a 5000.24 for that period (27 CFR 24.271(a)); the 5120.17 report is still due.
• Once your tax goes over a threshold, you move to the shorter period, and a full calendar year must pass under the new period before you can return to the longer one.
• Taxpayers liable for $5 million or more a year in excise taxes must pay by electronic funds transfer (EFT).
• Late filing and late payment carry penalties and interest; TTB lists them on its penalties and interest page.

How to file, step by step

1. Confirm your return period. Annual, quarterly or semimonthly, based on your combined federal excise tax on spirits, wine and beer last year and expected this year.
2. Total the tax for the period. Work from your removals, the applicable rates and any tax credits, reconciled to your operations report.
3. File and pay by the due date. File in Pay.gov (TTB recommends it) or on paper. TTB says Pay.gov ACH payments must be completed by 8:55 p.m. ET one business day before the due date.
4. Keep the records. Keep the return and the records behind it with your other required records.

Related

• TTB F 5120.25, bonded winery application
• TTB F 5120.17, Report of Wine Premises Operations
• TTB F 5100.31, label approval (COLA)
• TTB F 5120.29, wine formula
• TTB F 5000.8, Power of Attorney
• Deadline calendar
• Glossary of terms

Sources

Checked Oct 28, 2026. Rules change; always confirm with the current regulation or TTB before you rely on a date.

1. 27 CFR 24.271 (wine)
2. 27 CFR 24.271 (excise returns for wine)
3. TTB: Due dates for tax returns (2026 schedule)
4. TTB: Tax and fee rates
5. TTB: Tax penalties and interest

Questions