Quick Reference Guide to Wine Excise Tax
This guide is intended to be a brief overview of the basic requirements for the proper computation and filing of wine excise tax.
The complete text of all wine tax regulations may be found at 27 CFR 24.270-.279. The tax law is 26 U.S.C. 5041-5043.
If you have questions about this guide, please contact the National Revenue Center.
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General Excise Tax Information |
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11. What date is used to determine if a return was filed on time? |
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General Excise Tax Information
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Still Wine
Tax Rate per Wine Gallon 16% and under alcohol by volume
(0.392g CO2/100mL or less)$1.07
Over 16 - 21% alcohol by volume
(0.392g CO2/100mL or less$1.57
Over 21 - 24% alcohol by volume
(0.392g CO2/100mL or less)$3.15
Mead
No more than 0.64g CO2/100mL; derived solely from honey and water; containing no fruit product or fruit flavoring; and containing less than (not equal to) 8.5% alcohol by volume$1.07
Low alcohol by volume wine
No more than 0.64g CO2/100mL; derived primarily from grapes or from grape juice concentrate and water; containing no fruit product or fruit flavoring other than grape; and containing less than (not equal to) 8.5% alcohol by volume$1.07
Artificially Carbonated Wine
Over 0.392g CO2/100mL - injected or otherwise added
$3.30
Sparkling Wine
Over 0.392g CO2/100mL - naturally occurring
$3.40
Hard Cider
No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume
$0.226
Last reviewed/updated: 08/12/2021
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27 CFR 24.270
The proprietor of the bonded wine premises who removes the wine from bond for domestic consumption or sale.
Last reviewed/updated: 07/27/2010
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27 CFR 24.271(b)
14 days after the close of the tax period, unless filed yearly. If the 14th day falls on a Saturday, Sunday or legal holiday, the tax must be filed on the day immediately preceding which is not a Saturday, Sunday or a legal holiday. Special rules apply to September returns.
Last reviewed/updated: 07/27/2010
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What are the tax return periods?
27 CFR 24.271(b)(c)
Generally, they are from the 1st-15th day of the month and the 16th-last day of the month.
September has three tax periods: for taxpayers who are not required to file their taxes electronically, they are from the 1st-15th, the 16th-25th and the 26th-30th. For those who do file electronically (discussed below), they are from the 1st-15th, the 16th-26th, and the 27th-30th.
Some wineries are eligible to file their taxes annually.
Last reviewed/updated: 07/27/2010
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27 CFR 24.273
If the total excise taxes the previous calendar year were less than $1000, or if you are a new proprietor who expects the first year's taxes to be less than $1000, AND you expect your taxes to be less than $1000 the current year, you may file one excise tax return for the calendar year.
The deferral portion of your operating bond must be sufficient, and you may not have additional deferral coverage on file.
It is due 30 days after the close of the calendar year. The rule about Saturday, Sunday, legal holidays stated above applies.
Last reviewed/updated: 07/27/2010
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27 CFR 24.271(a)
Do not send TTB a return if no taxes are due. Many wineries do not make taxable removals every return period. Only send a return if remittance is due.
Last reviewed/updated: 07/27/2010
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27 CFR 24.271(a)
The tax is submitted on TTB Form 5000.24 with a check or money order. The address is shown on the back of the return.
Last reviewed/updated: 07/27/2010
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How do I file my excise tax return electronically?
You can file and pay your returns electronically with Pay.gov TTBGov - Epayment
Last reviewed/updated: 01/11/2021
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Who must pay by Electronic Fund Transfer (EFT)?
27 CFR 24.272
Any proprietor who is liable for a gross amount of tax of $5 million or more annually is required to file taxes electronically. Instructions are available from the National Revenue Center.
All members of a Controlled Group are considered one taxpayer when determining if $5 million in taxes have been paid. Accordingly, all members of a controlled group required to EFT must submit their taxes by this method, regardless of the amount of taxes due by individual members of the group.
Last reviewed/updated: 07/27/2010
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What if the tax is filed late?
26 U.S.C. 6651, 6656
27 CFR 24.274
The law imposes penalties for failure to file a return, failure to pay tax, and interest. Additional penalties apply for failure to timely EFT.
Last reviewed/updated: 07/27/2010
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What date is used to determine if a return was filed on time?
27 CFR 24.277
The official U.S. Postal Service postmark date on the envelope, or the date of registry or date of sender's receipt, if sent by registered or certified mail.
Last reviewed/updated: 07/27/2010