A natural disaster, such as a hurricane, tornado, wildfire or flood, may impact a business’s ability to timely file returns and pay or deposit federal excise taxes administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). In recognition of this, the TTB says it will waive late filing, payment or deposit penalties in some cases.
To qualify for a waiver, a taxpayer must contact the National Revenue Center and demonstrate that their inability to timely file, pay or deposit was due to reasonable cause and not to willful neglect. In making the determination, the TTB will consider all factors, including any effects of the natural disaster.
NOTE: There is no provision in the law for the waiver of tax liabilities or interest on unpaid or late-paid taxes.
Contact the TTB National Revenue Center in any of the following ways:
- By telephone:
- Via online inquiry. Use the National Revenue Center Contact Form, and select “disaster relief question”
- By mail:
550 Main Street, Room 8002
For additional information see the Disaster Relief page.
When filing, be sure to use the Smart Form to avoid errors
The TTB recommends that you use the smart version of the tax return to avoid math and other types of common errors when paying your excise taxes.
A smart form is simply an interactive form that has built-in logic and automation features that make it easier to complete the form. These logical features recognize certain common errors and attempts to prevent you from making those errors.
The TTB Smart Form User Guide gives a description of the functionality and step-by-step instructions for completing the smart form version of the TTB excise tax return (TTB F 5000.24sm).
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