# Small Winery Guide to TTB Form 5120.17 & Form 5000.24 (with Free Excel Workbook)

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## 1. Filing Frequency Rules (27 CFR 24.300(g))
- **Annual Filer (Form 5120.17 due Jan 15):** Eligible if you qualify for annual Form 5000.24 excise returns (<= $1,000 excise tax liability in the prior calendar year and reasonably expect <= $1,000 this year) AND total wine on hand + produced is <= 20,000 gallons.
- **Quarterly Filer (Form 5120.17 due Apr 15, Jul 15, Oct 15, Jan 15):** Eligible if you qualify for quarterly Form 5000.24 excise returns (<= $50,000 excise tax liability in the prior calendar year and expect <= $50,000 this year) AND total bulk + bottled inventory does not exceed 60,000 gallons. Most 700–4,000 case wineries file quarterly.
- **Monthly Filer (due 15th of following month):** Required for wineries exceeding quarterly thresholds.

## 2. Core Reconciliation Math Every Report Must Pass
- **Part I, Section A (Bulk Wines, gallons):** `Line 12 (Total Bulk Additions, Lines 1–11) == Line 32 (Total Bulk Removals/Losses/Ending Inventory, Lines 13–31)`.
  - **Line 13:** Bottled (transferred from bulk to bottled inventory).
  - **Line 14:** Removed taxpaid (directly from bulk, e.g., kegs).
  - **Line 29 vs. Line 30:** Line 29 is casualty/theft losses (requires explanation); Line 30 is routine inventory losses (racking, topping, evaporation).
- **Part I, Section B (Bottled Wines, gallons):** `Line 7 (Total Bottled Available, Lines 1–6) == Line 21 (Total Bottled Removals/Losses/Ending Inventory, Lines 8–20)`.
  - **Cross-Section Check:** `Bulk Section A Line 13 (Bottled) MUST EQUAL Bottled Section B Line 2 (Produced by Bottling)` to 0.00 gallons.
  - **Standard 9L Case Conversion:** `12 × 750 mL = 9,000 mL = 2.377548 wine gallons` (`mL × bottles / 3785.411784`).

## 3. Form 5000.24 & CBMA Small Producer Tax Credits (26 U.S.C. 5041(c))
- **Taxable Removals:** `Bulk Line 14 + Bottled Line 8` flows into Form 5000.24 Line 10 (Gross Wine Excise Tax).
- **CBMA Credit Tiers (Cumulative Calendar-Year Removals):**
  - **Tier 1 (First 30,000 gal):** **$1.00/gal credit** ($0.062/gal for hard cider) -> Net tax on <=16% ABV still wine ($1.07 base rate) is **$0.07/gal**.
  - **Tier 2 (30,001 to 130,000 gal):** **$0.90/gal credit** ($0.056/gal for hard cider) -> Net tax on <=16% ABV still wine is **$0.17/gal**.
  - **Tier 3 (130,001 to 750,000 gal):** **$0.535/gal credit** ($0.033/gal for hard cider) -> Net tax on <=16% ABV still wine is **$0.535/gal**.
- Credits are itemized on **Form 5000.24 Schedule B (Lines 30–34)** and carried to **Line 20**, yielding **Net Tax Due on Line 21**.

## 4. Done-For-You Filing Options
- **Federal Report-Only:** **$299/yr** (Annual), **$79/mo or $229/qtr** (Quarterly), **$149/mo** (Monthly) — or **$199/yr · $59/mo ($179/qtr) · $119/mo** when you send our free Excel workbook or a TTB Tamer / InnoVint export. **$0 setup.**
- **Full Filing Desk:** **$119 / $169 / $219/mo** — adds $59/mo Renewal Watch + home-state winery report + Organized COLA & Permit Vault.