As of January 1, 2017
breweries that anticipate owing less than $1,000 in federal excise tax for the year, and who owed less than $1,000 in excise tax the previous year, are qualified to file a Yearly excise tax return (as opposed to filing semi-monthly or quarterly). The Yearly excise period covers January 1 through December 31, 2017, and is due on January 14, 2018.
This Yearly option is now available in TTB Tamer. Simply navigate to your brewery Setup page and choose the Yearly filing option.
More information can be found from the TTB HERE