TTB Form 5110.11: Monthly Report of Storage Operations

In short: TTB Form 5110.11 is the Monthly Report of Storage Operations. A distilled spirits plant files it by the 15th of the following month to reconcile spirits held in bond, opening balance plus deposits minus removals and losses, in proof gallons, so the books agree with physical inventory.

What does Form 5110.11 report?

The storage report reconciles the bonded storage account for the month: opening inventory, deposits in (typically new spirit from production), removals out (to processing, by transfer, or on tax determination), and losses such as evaporation. Everything is in proof gallons and the account must foot, opening plus increases minus decreases equals closing, and agree with physical inventory.

Who has to file it?

Any DSP with spirits in bonded storage during the month files the storage report. Because barrels age for years, a whiskey distillery files this report continuously over the life of its inventory.

When is Form 5110.11 due?

Like the other operational reports, the storage report is due the 15th of the month following the reporting period, moving to the next business day when the 15th is a weekend or federal holiday.

How does Spirit Sight build the storage report?

Spirit Sight tracks every barrel and bulk container in storage, every deposit and removal, and recorded losses, then builds the 5110.11 account from that live data. Because the same records drive valuation, the bond, and the production and processing reports, the storage figures reconcile across the system instead of being assembled by hand.

This is general information, not tax or legal advice. Always confirm current requirements with the TTB and 27 CFR.