TTB Form 5110.40: Monthly Report of Production Operations

In short: TTB Form 5110.40 is the Monthly Report of Production Operations. Every distilled spirits plant that produces spirits files it by the 15th day of the month following the reporting period, accounting for spirits produced by distillation in proof gallons and their disposition, usually a transfer into storage.

What does Form 5110.40 report?

The production report accounts for all spirits produced by distillation during the month, recorded in proof gallons by kind (for example bourbon, rye, or neutral spirits), and shows their disposition. In practice almost all newly produced spirit is transferred to the storage account to begin aging, so the production report ties directly to the storage report (Form 5110.11).

Who has to file it?

Any DSP that conducted production operations during the month files Form 5110.40. The report is required even for a month with limited activity. Plants that only store or process spirits file the corresponding storage or processing reports instead.

When is Form 5110.40 due?

The production report is due by the 15th day of the month after the reporting period. When the 15th lands on a weekend or federal holiday, the deadline rolls forward to the next business day. This is the standard operational-report rule and it is the same deadline as the storage and processing reports.

How does Spirit Sight build the production report?

Spirit Sight accumulates every distillation run, its proof gallons, and the transfer into storage as the activity happens, then assembles the 5110.40 figures from that ledger. Because the same recorded activity also drives the storage and processing reports, the three reports reconcile to each other and to physical inventory by default, rather than being re-keyed at month end.

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