On May 18, 2020, the TTB published new guidelines instructing DSPs how to document tax-free withdrawals under the CARES Act in the official document TTB Public Guidance TTB G 2020-4: https://www.ttb.gov/public-guidance/ttb-pg-2020-4
As part of this new guidance, the TTB instructs DSPs to report their tax-withdrawals using the "write-in" lines found on the Monthly Reports of Operations. When using the write-in lines, persons preparing these forms for submission should write "CARES Act" in the blank space provided and should report quantities withdrawn in proof gallons.
To show this on your DISTILL x 5 Federal Processing report:
- Click into the batch to be withdrawn. The batch should be in your processing account. Use Batch Actions > Transfer or Batch Actions > Switch Stage as needed to move the bulk spirit into your Bulk Processing account.
- Once the spirit is in Bulk Processing, use Batch Actions > Withdraw Spirit
- Enter Date/Time of the withdrawal
- Select transfer type
- Under Withdrawal Type, select Withdraw Spirit
- Select Processing PT. 1 LN 21 as the Withdrawal Reason. This will log the proof gallons withdrawn on Line 21 of your Processing Report, Pt 1.
- Click Withdraw Spirit
NOTE: When submitting your reports, write "CARES Act" on your paper form (or digital form if filing via Pay.gov) in the blank space provided on Line 21 of the Processing Report, Part 1.