TTB Form 5110.28: Monthly Report of Processing Operations

In short: TTB Form 5110.28 is the Monthly Report of Processing Operations. A distilled spirits plant files it by the 15th of the following month to account for spirits taken from storage and dumped, blended, and bottled into finished goods, reconciling proof gallons in and out.

What does Form 5110.28 report?

The processing report tracks spirits received from storage and what happened to them: dumping barrels, mingling and blending, and bottling, ending in finished products on hand. Proof gallons in must reconcile with proof gallons bottled plus losses and inventory, and the report ties back to the storage account that supplied the spirit.

Who has to file it?

Any DSP that processes spirits, most commonly by bottling, files Form 5110.28 for the month. Plants that only produce or store spirits file the corresponding reports instead.

When is Form 5110.28 due?

The processing report follows the same deadline as the production and storage reports: the 15th of the month after the reporting period, rolling forward to the next business day on weekends and holidays.

How does Spirit Sight build the processing report?

Spirit Sight links each dump and bottling run to the barrels and bulk it drew from, captures the resulting finished goods, and assembles the 5110.28 account from that activity. Because dumps decrement the storage account in the same system, the processing report reconciles to storage automatically.

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