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.

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. How do I file my excise tax return electronically?

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

9. Who must pay by Electronic Fund Transfer?

9. Is the credit listed on the return?

10. What if the tax is filed late?

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

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


Page last reviewed/updated: 08/12/2021