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

1. What is the tax on wine?

 

2. Who pays the tax?

 

3. When is the tax due?

 

4. What are the tax return periods?

 

5. Who may file annually?

 

6. What if no taxes are due?

 

7. How is the tax paid?

 

8. How do I file my excise tax return electronically?

 

9. Who must pay by Electronic Fund Transfer?

 

10. What if the tax is filed late?

 

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

 

Page last updated: April 22, 2021

Maintained by: Regulations and Rulings Division