TTB Form 5250.1 "Report - Manufacturer of Processed Tobacco"

What Is TTB Form 5250.1?

This is a legal form that was released by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau on July 1, 2009 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2009;
  • The latest available edition released by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau;
  • Easy to use and ready to print;
  • Yours to fill out and keep for your records;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of TTB Form 5250.1 by clicking the link below or browse more documents and templates provided by the U.S. Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau.

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DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
REPORT – MANUFACTURER OF PROCESSED TOBACCO
GENERAL INSTRUCTIONS
A. Who prepares this report? A person holding a permit as a Manufacturer of
B. When must I prepare this report?
Processed Tobacco must prepare and file this report about their TTB permit
(1) The month in which you start your business as a manufacturer of processed
operations. A person holding a permit as a Manufacturer of Tobacco Products
tobacco as noted above covered by your TTB permit or authorization.
must prepare and file this report if processed tobacco is transferred from the
(2) You must file each month whether or not you conduct any business as long as
factory premises for any purpose other than destruction.
you hold your TTB permit.
A Manufacturer of Processed Tobacco must keep records and file reports as
(3) When an appropriate TTB officer has required a special inventory.
required in 27 CFR 40.521 and 27 CFR 40.522, including the requirement to
(4) When you discontinue the business covered by your TTB permit.
file TTB F 5250.1 each month.
(5) When you transfer the business covered by your TTB permit to another
A Manufacturer of Tobacco Products that transfers any processed tobacco
person.
from the factory premises must submit an application to TTB for approval to
conduct other business operations, as provided for in 27 CFR 40.72 and
The other person to whom you transfer your business must have TTB approval before
27 CFR 40.47.
commencing operations.
A manufacturer of tobacco products that transfers any processed tobacco
C. When must I file this report? File it no later than 20 days after the end of the
from the factory premises must keep records and file reports as required in 27
month that the report covers.
CFR 40.521 and 27 CFR 40.522, including the requirement to file TTB F
D. How do I file this form? Send this form to the TTB National Revenue Center,
5150.1 each month.
550 Main St., Ste. 8002, Cincinnati, OH 45202-5215
Keep a copy for your records.
INSTRUCTIONS FOR ITEMS ON THE FORM
E. Item 1 - What is my employer identification number? The nine-digit code that
H. Item 20 – Who may sign this report?
the Internal Revenue Service (IRS) has assigned to your business.
If your business is a The report must be signed by:
F. Item 2 - What is my TTB permit number? This "number" is listed on your TTB
(1) You; OR
permit to conduct operations as a Manufacturers of Processed Tobacco. For
Sole Proprietorship
example, MP-XX-1234, where XX is the 2-letter State abbreviation of the U.S. Post
(2) An individual for whom you have filed an ATF or TTB F
Office. Each location at which you conduct operations has a "number." If you have
5000.8, Power of Attorney, that grants authority to sign
more than one TTB permit, file separate reports for each.
this report
G. Item 3 - What time period(s) must my report cover?
(1) Each partner; OR
Partnership
Report(s) for:
Time period(s):
(2) The partner who has been given the authority to sign by
the articles of partnership or similar agreement of all the
From the day and month that you start business to the last
Starting business
partners that you filed for this permit; OR
day of the same month
(3) An individual for whom you filed an ATF or TTB F
After starting
5000.8, Power of Attorney, that grants Authority to sign
Each month
business
this report
(1) From the first day of the month to the day preceding the
Special inventory
Corporation,
(1) An individual who has signature authority granted by
special inventory; AND
required by
association, limited
the business documents that you filed for this permit;
appropriate TTB
(2) From the day of the special inventory to the last day of
OR
liability company or
office
the month
other business
(2) An individual for whom you filed an ATF or TTB F
5000.8, Power of Attorney, that grants authority to sign
Discontinuing or
From the first day of the month to the day of the same
this report
transferring business
month that you discontinue or transfer your business
INSTRUCTIONS: TTB F 5250.1 (07/2009)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
REPORT – MANUFACTURER OF PROCESSED TOBACCO
GENERAL INSTRUCTIONS
A. Who prepares this report? A person holding a permit as a Manufacturer of
B. When must I prepare this report?
Processed Tobacco must prepare and file this report about their TTB permit
(1) The month in which you start your business as a manufacturer of processed
operations. A person holding a permit as a Manufacturer of Tobacco Products
tobacco as noted above covered by your TTB permit or authorization.
must prepare and file this report if processed tobacco is transferred from the
(2) You must file each month whether or not you conduct any business as long as
factory premises for any purpose other than destruction.
you hold your TTB permit.
A Manufacturer of Processed Tobacco must keep records and file reports as
(3) When an appropriate TTB officer has required a special inventory.
required in 27 CFR 40.521 and 27 CFR 40.522, including the requirement to
(4) When you discontinue the business covered by your TTB permit.
file TTB F 5250.1 each month.
(5) When you transfer the business covered by your TTB permit to another
A Manufacturer of Tobacco Products that transfers any processed tobacco
person.
from the factory premises must submit an application to TTB for approval to
conduct other business operations, as provided for in 27 CFR 40.72 and
The other person to whom you transfer your business must have TTB approval before
27 CFR 40.47.
commencing operations.
A manufacturer of tobacco products that transfers any processed tobacco
C. When must I file this report? File it no later than 20 days after the end of the
from the factory premises must keep records and file reports as required in 27
month that the report covers.
CFR 40.521 and 27 CFR 40.522, including the requirement to file TTB F
D. How do I file this form? Send this form to the TTB National Revenue Center,
5150.1 each month.
550 Main St., Ste. 8002, Cincinnati, OH 45202-5215
Keep a copy for your records.
INSTRUCTIONS FOR ITEMS ON THE FORM
E. Item 1 - What is my employer identification number? The nine-digit code that
H. Item 20 – Who may sign this report?
the Internal Revenue Service (IRS) has assigned to your business.
If your business is a The report must be signed by:
F. Item 2 - What is my TTB permit number? This "number" is listed on your TTB
(1) You; OR
permit to conduct operations as a Manufacturers of Processed Tobacco. For
Sole Proprietorship
example, MP-XX-1234, where XX is the 2-letter State abbreviation of the U.S. Post
(2) An individual for whom you have filed an ATF or TTB F
Office. Each location at which you conduct operations has a "number." If you have
5000.8, Power of Attorney, that grants authority to sign
more than one TTB permit, file separate reports for each.
this report
G. Item 3 - What time period(s) must my report cover?
(1) Each partner; OR
Partnership
Report(s) for:
Time period(s):
(2) The partner who has been given the authority to sign by
the articles of partnership or similar agreement of all the
From the day and month that you start business to the last
Starting business
partners that you filed for this permit; OR
day of the same month
(3) An individual for whom you filed an ATF or TTB F
After starting
5000.8, Power of Attorney, that grants Authority to sign
Each month
business
this report
(1) From the first day of the month to the day preceding the
Special inventory
Corporation,
(1) An individual who has signature authority granted by
special inventory; AND
required by
association, limited
the business documents that you filed for this permit;
appropriate TTB
(2) From the day of the special inventory to the last day of
OR
liability company or
office
the month
other business
(2) An individual for whom you filed an ATF or TTB F
5000.8, Power of Attorney, that grants authority to sign
Discontinuing or
From the first day of the month to the day of the same
this report
transferring business
month that you discontinue or transfer your business
INSTRUCTIONS: TTB F 5250.1 (07/2009)
OMB No. 1513-0033 (02/28/2013)
DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)
REPORT – MANUFACTURER OF PROCESSED TOBACCO
1. My Employer Identification Number (Read instruction E)
2. TTB Permit Number (Read instruction F)
3. Report Covers Period of: (Read instruction G)
4. Is this your first or last report? (Check one box, only if it applies)
5. Name and Premises Address:
This report is my first report
This report is my last report and I have attached my permit OR
My permit is not attached because:
6. On Hand Start of Period
7. On Hand End of Period
Processed Tobacco (Pounds)
(Report your beginning and ending inventory of processed tobacco on
hand)
Account for all processed tobacco received, manufactured, and transferred
Processed Tobacco (Pounds)
8. Processed Tobacco Manufactured
9. Processed Tobacco
a. From importers of processed tobacco
Received:
b. From other manufacturers of processed tobacco
c. From manufacturers of tobacco products
10. Returns or Other Sources
11. Gains
Page 1 of 2
TTB F 5250.1 (07/2009)
Account for all processed tobacco received, manufactured, and transferred
Processed Tobacco (Pounds)
12. Used in the manufacture of processed tobacco
13. Used in the manufacture of tobacco products
(entry only for those holding permit and bond to manufacture tobacco products)
14. Removed for transfer to other manufacturers of processed tobacco
15. Removed for transfer to manufacturers of tobacco products
16. Removed for sale or transfer to persons not holding TTB permit
(Any such sale or transfer of processed tobacco requires submission of TTB F 5250.2)
17. Exported or Transferred to Export Warehouse
18. Destroyed or removed for destruction
19. Losses
UNDER PENALTIES OF PERJURY, I DECLARE THAT, TO THE BEST OF MY KNOWLEDGE AND BELIEF, THIS REPORT IS TRUE, ACCURATE, AND COMPLETE.
20. Signature (Print name of individual signing the form)
21. Title of Person Signing
22. Date
(Read Instruction H)
24. Business Telephone Number
23. E-Mail Address for Business
TTB F 5250.1 (07/2009)
Page 2 of 2
PAPERWORK REDUCTION ACT NOTICE
This
request is in accordance with the Paperwork Reduction Act of 1995.
The purpose of this information collection is to monitor the operations of industries
regulated by TTB. TTB uses the information to monitor activities and determine errors or omissions on regulated commodities. The information requested is
mandatory by statute (26 U.S.C. 5712).
The estimated average burden associated with this collection is 1 hour per respondent or recordkeeper, depending on individual circumstances. Comments
concerning the accuracy of this burden estimate and suggestions for reducing this burden should be addressed to: Reports Management Officer, Regulations
and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Washington, DC 20220.
An agency may not conduct or sponsor, and an individual is not required to respond to, a collection of information unless it displays a current, valid OMB control
number.
PRIVACY ACT INFORMATION
The following information complies with Section 3 of the Privacy Act of 1974 (5 U.S.C. 552a(e)(3)):
What is TTB’s authority to ask for this information? We require this information under the authority of 26 U.S.C.
1.
5722.
You must provide this information to
comply with law and regulations regarding transactions in a commodity regulated by TTB under a permit issued by TTB.
What is the purpose for this information collection? You must provide this information so that TTB will be able to determine whether your operations
2.
conform with Federal laws and regulations.
How does TTB routinely use this information? We use this information to make determinations for the purposes described in paragraph 2. Also, if we are
3.
not prohibited by law, we may disclose the information that you provided on this form to other Federal, State, foreign, or local law enforcement or regulatory
agency personnel, and to members of the public to verify it. Finally, we may disclose this information to the Justice Department if it appears that false
information, which constitutes a violation of Federal law, has been provided.
What is the effect if I do not supply the information TTB requests? If you fail to supply this information, then TTB may determine that you are not in
compliance with Federal laws and regulations and may initiate action to suspend or revoke your permit as provided for in 26 USC 5713.
TTB F 5250.1 (07/2009)
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