In support of TTB’s mission to assist industry members in understanding and complying with the TTB regulations, we discuss the most common compliance and tax issues we encounter during brewery audits in this guide. We have grouped the issues into four categories:
Production and Inventory;
Taxes; and
Within these categories, we list common audit issues, beginning with the issues we encounter most frequently. We then provide advice on how to avoid these problems.
Contact Information
If you have questions about this tutorial, you may contact the Tax Audit Division office nearest to you.
For general questions regarding recordkeeping, reporting, excise tax, or other compliance matters, you may contact the National Revenue Center (NRC) toll free at 1–877–882–3277 or via email at
You also may find more information on our Web site at or
Using This Tutorial
This brewer’s guide details common tax and compliance issues found at breweries and discusses how to avoid these problems. We also include links to the TTB regulations covering brewery operations, which can be found in Chapter I of Title 27 of the Code of Federal Regulations (27 CFR 25.1 through 25.301 (part 25)), TTB forms, and other helpful resources.
TTB forms used in this brewer’s guide
Additional resources for breweries
Common Compliance and Tax Issues at Breweries
More Information Here