Annual, quarterly or semimonthly: excise filing by barrels
Filing frequency follows the beer tax you expect for the year: not more than $1,000 may file annually, not more than $50,000 quarterly, above that semimonthly (27 CFR 25.164). At the $3.50 reduced rate those lines fall at about 285.71 and 14,285.71 barrels removed taxpaid a year.
| Barrels removed taxpaid | 300 bbl |
| at $3.50/bbl | 300 bbl |
| Federal excise tax | $1,050.00 |
| Effective rate per barrel | $3.50 |
| Per US gallon | $0.1129 |
| Per case of 24 x 12 oz | $0.254 |
| Per 16 oz pint | $0.0141 |
| If this is the whole year | $1,050.00 |
| Filing frequency at that annual tax | quarterly |
Runs in your browser; nothing you type is sent anywhere. Arithmetic for your records, not tax advice.
Barrels a year to filing frequency
| Barrels a year | Federal excise | Filing frequency |
|---|---|---|
| 100 | $350.00 | annual |
| 200 | $700.00 | annual |
| 285 | $997.50 | annual |
| 286 | $1,001.00 | quarterly |
| 500 | $1,750.00 | quarterly |
| 1,000 | $3,500.00 | quarterly |
| 5,000 | $17,500.00 | quarterly |
| 10,000 | $35,000.00 | quarterly |
| 14,285 | $49,997.50 | quarterly |
| 14,286 | $50,001.00 | semimonthly |
| 30,000 | $105,000.00 | semimonthly |
| 60,000 | $210,000.00 | semimonthly |
Where the lines are
$1,000 / $3.50 = 285.7143 barrels, so 285 barrels ($997.50) is under the annual line and 286 ($1,001.00) is over it. $50,000 / $3.50 = 14,285.7143 barrels: 14,285 barrels is $49,997.50, 14,286 is $50,001.00.
The test uses expected tax for the year. Check TTB's own guidance for the conditions that apply to you before you change how often you file; this page is arithmetic, not tax advice.
Questions
How many barrels can a brewery remove and still file annually?
At the $3.50 reduced rate, $1,000 of tax is 285.71 barrels, so 285 barrels a year or fewer stays at or under the $1,000 annual-filing line.
At what volume does a brewery move to semimonthly filing?
Above $50,000 of tax a year. At $3.50 a barrel that is more than 14,285.71 barrels a year.