Quick Reference Guide to Wine Excise Tax

The Craft Beverage Modernization and Tax Reform provisions of the Tax Cuts and Jobs Act of 2017 have been extended through
December 31, 2020.

We’ll update the information on this page, including updated guidance and FAQs on the transferability of certain wine tax credits, as soon
as possible.

To view current tax rate tables and related information visit the Tax and Fee Rates page.

 

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.

General Excise Tax Information

Credit for Small Domestic Producers

1. What is the tax on wine?

1. What is the credit for?

2. Who pays the tax?

2. Who qualifies for the credit?

3. When is the tax due?

3. How much is the credit?

4. What are the tax return periods?

4. How much credit may be taken?

5. Who may file annually?

5. What is meant by "produced?"

6. What if no taxes are due?

6. How much wine must be produced every year to qualify for credit?

7. How is the tax paid?

7. At what point in winemaking is wine considered "produced?"

8. Who must pay by Electronic Fund Transfer?

8. May credit be taken on wine purchased from another winery?

9. What if the tax is filed late?

9. Is the credit listed on the return?

10. What date is used to determine if a return was filed on time?

10. May another bonded premises pay the tax for my wine with credit?

Page last reviewed/updated: 01/29/2020