Year-end deadline · Annual filers
Your 2026 TTB annual report, filed by Jan 14.
Small wineries and cideries that file once a year owe two forms in mid-January. Send your binder or spreadsheet; we reconcile, you approve, it’s filed.
Who files when
Annual, quarterly or monthly? TTB sets the line.
| If you… | Excise return (5000.24) | Operations report (5120.17) | Next due |
|---|---|---|---|
| Expect ≤$1,000 tax this year and owed ≤$1,000 last year, and hold ≤20,000 gal in any month | Annual | Annual | Jan 14 & 15, 2027 |
| Expect ≤$50,000 tax (quarterly eligible) | Quarterly | Quarterly if ≤60,000 gal per quarter and notice filed | Q4: Jan 14 & 15, 2027 |
| Everyone else | Semi-monthly | Monthly | See TTB calendar |
Based on TTB G 2023-14 and 27 CFR 24.271 / 24.300(g). Cideries: hard cider is wine for TTB purposes, so the same reports apply. Owe no tax for the period? TTB says no return is required (27 CFR 24.271(a)); the 5120.17 is still due.
If you miss it
Late costs compound monthly.
Failure to file the return: 5% of the tax for each month or part of a month late, up to 25%.
Failure to pay: 0.5% of the unpaid tax each month, up to 25%, plus interest.
TTB can waive penalties for reasonable cause. Filing on time avoids the question.
Source: TTB tax penalties and interest; 27 CFR 70.96. Penalties are based on tax owed. We don’t quote a specific penalty for a late 5120.17; it’s still a required report.
How it works
From binder to filed, with one approval.
Send records
Your 2026 binder, Excel sheet, our free workbook or a software export, by Jan 7.
We reconcile
Bulk and bottled, by tax class. Opening + in = out + losses + closing. Every gap goes back to you; we never plug numbers.
You approve
A draft 5000.24, 5120.17 and a one-page summary. Reply APPROVE.
Filed in Pay.gov
Under your limited power of attorney (F 5000.8), or you submit. You pay any tax directly.
Flat price
One price for the whole year’s federal filing.
Federal Report-Only
$299per year · $199/yr with our free workbook or a software export · $0 setup
- F 5120.17 + F 5000.24 prepared
- Reconciliation + variance memo
- Filed after your approval
Full Filing Desk
$119per month (annual filer) · $0 setup
- Everything in Report-Only
- Home-state winery report
- Renewal Watch included (FDA renewal too)
Q4 2026 report
$229per quarter · $179 with template · or $79/mo
- Same Jan 14 & 15 due dates
- F 5120.17 + F 5000.24
- Filed after your approval
Prices from our published pricing. Tax owed is paid by you to TTB; we never hold tax money.
What we need from you
Your year, in whatever form you keep it.
- Opening inventory (your last filed 5120.17)
- Production, bottling, receipts and transfers in bond
- Taxpaid removals by tax class
- Losses and closing inventory, bulk and bottled
- Any small producer (CBMA) credit details
- A limited TTB F 5000.8 power of attorney, or you submit yourself
Prefer a spreadsheet?
Our free 5120.17 & CBMA Excel workbook mirrors the form and qualifies you for the template price.
See a sample first
A fictional 5120.17 summary and 5000.24 worksheet, exactly as we deliver them.
Questions
TTB annual report FAQ
When is the 2026 TTB annual excise tax return due?
For annual filers, the 2026 Excise Tax Return (TTB F 5000.24, return period January 1 to December 31, 2026) is due Thursday, January 14, 2027. If you pay by ACH through Pay.gov, TTB says the payment must be completed by 8:55 PM ET one business day before the due date.
When is the annual Report of Wine Premises Operations (TTB F 5120.17) due?
For annual filers, the 2026 report is due Friday, January 15, 2027. Quarterly filers' fourth-quarter report is due the same day.
Who can file annually?
TTB allows annual excise returns if you reasonably expect $1,000 or less in tax for the year and owed $1,000 or less the prior year. You may file the 5120.17 annually if you file excise returns annually and hold no more than 20,000 gallons of bulk plus bottled wine in any month. See TTB G 2023-14.
What if I owe no tax for 2026?
TTB says a return is not required for a period when no tax is due (27 CFR 24.271(a)). The 5120.17 operations report is still required.
What are the penalties for filing or paying late?
TTB lists a failure-to-file penalty of 5% of the tax per month or part of a month, up to 25%, and a failure-to-pay penalty of 0.5% per month, up to 25%, plus interest. TTB can waive penalties for reasonable cause. We don't quote a separate penalty for a late 5120.17.
Do you pay the tax for me?
No. You pay any tax due directly to TTB through Pay.gov. We never collect or hold tax money.
Are you part of TTB?
No. Vintners Desk is a private filing service run by Voraus LLC, not affiliated with TTB. You can file these forms yourself for free through Pay.gov.
Also due now: FDA food facility registration renewal (closes Dec 31, 2026).
Official sources
Checked Oct 26, 2026. Rules change; confirm on the agency site before you file.
- TTB: Due dates for tax returns (2026 annual return due 1/14/2027; Pay.gov ACH timing)
- TTB G 2023-14: Eligibility to file excise returns and wine operations reports annually
- TTB: Report of Wine Premises Operations (F 5120.17) due dates and no-tax-due rule
- TTB: Due dates for operational reports
- TTB: Tax penalties and interest
- TTB: Taxpayer relief, waiver of penalties
- 27 CFR 24.300 (record and report requirements, annual 5120.17 eligibility)
- 27 CFR 24.10 definitions (hard cider is produced and reported as wine under Part 24)
Start with a short request.
Three short steps, about two minutes. We reply by email within 1 business day with a fixed price and a checklist of what we’d need. There’s no obligation and no sales call.
Nothing is filed and nothing is charged until you approve a written quote. Private filing service; not a government agency.