CHANGE IN PLACE OF FILING
ALCOHOL, TOBACCO AND CERTAIN FIREARMS TAX RETURNS,
CLAIMS AND RELATED DOCUMENTS
Proprietors of Distilled Spirits Plants and Bonded Wineries,
Brewers, Manufacturers of Tobacco Products, Manufacturers
of Cigarette Papers and Tubes, Proprietors of Export
Warehouses, Manufacturers of Nonbeverage Products, NFA
Importers, Dealers, and Manufacturers, and Others Concerned.
Purpose. This circular is issued to inform alcohol and tobacco
excise taxpayers and all special (occupational) taxpayers of an
ATF Procedure which will be published in the next issue of the
Alcohol, Tobacco and Firearms Bulletin. This procedure will
read substantially as follows:
ATF Procedure 87-2
Section 1. PURPOSE.
This ATF Procedure establishes revised guidelines for filing
alcohol, tobacco and certain firearms tax returns, and alcohol,
tobacco and certain firearms claims. The new guidelines specify
that alcohol and tobacco excise tax returns, all special
(occupational) tax returns and alcohol, tobacco and certain
firearms claims and related documents previously filed with IRS
are now required to be filed with ATF.
Section. 2. BACKGROUND.
Section 1879(r) of the Tax Reform Act of 1986, Pub. L.
99-514, amends 26 U.S.C. 6091(b) to provide that the Secretary
of the Treasury has the authority to designate the place of
filing of returns of taxes on alcohol, tobacco and firearms.
Accordingly, the appropriate regulations in 27 CFR are being
amended to require alcohol and tobacco excise tax returns, all
special (occupational) tax returns, and alcohol, tobacco and
certain firearms claims and related documents to be filed with
ATF.
Section. 3. PROCEDURES.
(A) Alcohol and Tobacco Excise Tax Returns (Domestic) - All
domestic alcohol and tobacco tax returns, ATF F 5000.24, will be
filed with ATF. The returns must be mailed to the special
purpose post office box indicated on the form and listed below.
Taxpayers required to pay alcohol and tobacco excise tax by
electronic fund transfer (EFT) should also refer to the new ATF
Procedure 87-3, which contains payment instructions replacing
the current instructions contained in ATF Procedure 84-2.
(B) Alcohol and Tobacco Excise Tax Returns (Puerto Rico)
Puerto Rican alcohol and tobacco excise tax returns will be
filed with the Chief, Puerto Rico Operations (ATF), U.S.
Courthouse and Federal Building, Room 329, Avenida Carlos
Chardon, Hato Rey, Puerto Rico 00919. The bonds previously
filed with and approved by the Officer-in-Charge, IRS, will now
be filed with and approved by the Regional Director
(Compliance), ATF. Current bonds approved by IRS remain valid.
Taxpayers required to pay alcohol and tobacco excise tax by
electronic fund transfer (EFT) should also refer to ATF
Procedure 87-3, for revised payment procedures.
(C) Special (Occupational) Tax - All special (occupational)
tax returns will be mailed to the special purpose post office
box shown on the ATF F 5630.5, Annual Special Tax Registration
and Return. The tax stamps formerly issued by IRS will now be
issued by ATF. Inquiries concerning special (occupational) tax
should be directed to the appropriate ATF regional office,
except that inquiries concerning firearms (National Firearms
Act) special (occupational) tax should be directed to the
National Firearms Act Branch, Bureau of Alcohol, Tobacco and
Firearms, Washington, DC 20226 (Telephone: (202) 566-7371).
(D) Claims - Alcohol, tobacco and certain firearms claims
(relating to taxes imposed by the National Firearms Act, 26
U.S.C. Chapter 53) and related documents previously filed with
IRS should now be filed with the taxpayer's appropriate regional
director (compliance), ATF. Refunds previously issued by IRS
pursuant to approved claims for refund of alcohol and tobacco
tax and special (occupational) tax will now be issued by ATF.
(E) Lockbox Addresses for Alcohol and Tobacco Excise Tax
Returns (Domestic) - Following are the addresses for mailing
excise tax returns:
If your business is Use the following
located in: address:
Georgia, North Carolina, Bureau of ATF
South Carolina, Tennessee, Excise Tax
Mississippi, Alabama, Florida P.O. Box 360768M
Pittsburgh, PA 15251-6768
Illinois, Minnesota, Missouri, Bureau of ATF
Wisconsin, Kansas, Nebraska, Excise Tax
North Dakota, South Dakota, Iowa P.O. Box 371022M
Pittsburgh, PA 15251-7022
____________________________________________________________
Indiana, Ohio, Kentucky, Bureau of ATF
West Virginia, Michigan Excise Tax
P.O. Box 360958M
Pittsburgh, PA 15251-6958
Texas, Louisiana, Arkansas, Bureau of ATF
Oklahoma, Colorado, New Mexico, Excise Tax
Wyoming P.O. Box 371185M
Pittsburgh, PA 15251-7185
New York, Massachusetts, Bureau of ATF
Connecticut, Rhode Island, Excise Tax
New Hampshire, Vermont, Maine P.O. Box 360002M
Pittsburgh, PA 15251-6002
Pennsylvania, Maryland, Bureau of ATF
New Jersey, Delaware, Excise Tax
Virginia, District of Columbia P.O. Box 360144M
Pittsburgh, PA 15251-6144
__________________________________________________________________
California, Montana, Idaho, Bureau of ATF
Washington, Oregon, Nevada, Excise Tax
Utah, Arizona, Hawaii, Alaska P.O. Box 371517M
Pittsburgh, PA 15251-7517
Section 4. REVISED FORMS.
These changes have required numerous form revisions as listed
below:
IRS Form 11, Special Tax Return and Application for
Registry, has been redesignated ATF F 5630.5, Annual
Special Tax Registration and Return.
ATF F 2635 (5620.8), Claim - Alcohol, Tobacco and
Firearms Taxes, has been revised for use in filing all
claims relating to alcohol and tobacco excise tax and
all special (occupational) tax. IRS Form 843, Claim,
will no longer be used for claims for refund of ATF
taxes as IRS is no longer involved in this refund
process.
Other ATF forms which have been revised to show that they
will be filed with ATF instead of IRS are as follows:
ATF F 5000.24, Excise Tax Return
ATF F 5110.52, Deferred Tax Return - Distilled Spirits
(Puerto Rico)
______________________________________________________________
ATF F 5110.53 - Prepayment Tax Return - Distilled
Spirits (Puerto Rico)
ATF F 2927 (5120.33), Deferred Tax Return - Wine
(Puerto Rico)
ATF F 2928 (5120.34), Prepayment Tax Return - Wine
(Puerto Rico)
ATF F 2929 (5130.17), Deferred Tax Return - Beer
(Puerto Rico)
ATF F 2930 (5130.21), Prepayment Tax Return - Beer
(Puerto Rico)
ATF F 487-B (5170.7), Application and Permit to Ship
Liquors and Articles of Puerto Rican Manufacture
Taxpaid to the United States
ATF F 2988 (5200.5), Deferred Tax Return - Puerto Rican
Cigars and Cigarettes
ATF F 3073 (5200.8), Prepayment Tax Return - Puerto
Rican Cigars, Cigarettes, Cigarette Papers and
Cigarette Tubes
ATF F 2897 (5120.32), Tax Deferral Bond - Wine
(Puerto Rico)
ATF F 2898 (5130.16), Tax Deferral Bond - Beer
(Puerto Rico)
ATF F 2986 (5210.12), Deferral Bond - Cigars and
Cigarettes (Puerto Rico)
ATF F 5110.50, Tax Deferral Bond - Distilled Spirits
(Puerto Rico)
ATF F 5110.51, Application, Permit, and Report -
Distilled Spirits Products (Puerto Rico)
ATF F 2900 (5100.21), Application, Permit, and Report
Wine and Beer (Puerto Rico)
Editions prior to 1987 for all of the above forms will
become obsolete on July 1, 1987, and may not be used after that
date. ATF F 1600.1, Requisition for Forms and Publications,
should be used for ordering the revised forms.
Three forms have been eliminated.
ATF F 4640 (5600.5), Remittance Transmittal (ATF) - This
form has been used by export warehouse proprietors to pay
taxes on tobacco products and cigarette papers and tubes
for which evidence of exportation was not timely
furnished. ATF F 5000.24, Excise Tax Return, has been
revised and will now be used whenever this tax is required
to be paid.
ATF F 5620.3, Notice of Adjustment of Claim for Abatement,
and ATF F 5620.5, Notice of Adjustment of Claim, are also
eliminated. The claimant will now be advised of
adjustments directly by ATF on the copy of ATF F 2635
(5620.8), Claim - Alcohol, Tobacco and Firearms Taxes, that
is returned to the claimant.
Section 5. COORDINATION WITH IRS.
Procedures have been established by both agencies to effect an
orderly transition from IRS to ATF of the depositing of ATF taxes
and the receiving and processing of the tax returns and related
documents. During this transition period, any ATF documents filed
by taxpayers with the incorrect agency (IRS instead of ATF or vice
versa) will be promptly forwarded to the proper agency.
Section 6. EFFECTIVE DATE.
Excise tax returns and related documents required to be filed
on or after July 1, 1987, shall be filed with ATF.
Special (occupational) tax returns for the tax year beginning
July 1, 1987, shall be filed with ATF, even if filed earlier than
that date.
INQUIRIES. Inquiries concerning this circular should refer to its
number and be addressed to the Regional Director (Compliance),
Bureau of Alcohol, Tobacco and Firearms, for the region in which
your business is located.
Acting Director
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