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Brewer Credit and Annual Production Report

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The Credit

If you're a brewer who produces less than 250,000 barrels of fermented malt beverage in a calendar year you qualify for the brewer credit.

The brewer credit is $4.60 per barrel up to 25,000 barrels, or $115,000. The total credit cannot exceed the current fiscal year’s tax liability or $115,000, whichever is less.

You claim the credit the following fiscal year. For instance, if you produced less than 250,000 barrels of beer January 1 – December 31, 2023, you could use the credit July 1, 2024 – June 30, 2025.

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The Annual Report

You must report the total barrels of beer you produced during the calendar year on Form LB42, Annual Beer Production Report. File your report with your December Form LB41, Excise Tax Return for Brewers. You must report the total barrels you produced, not your total sales.

How do I file the report?

Electronic Filers

If you key your return information into e-Services, enter the total barrels you produced in the first screen that opens when you file your December return.
If you import our Excise Tax Return for Brewers Microsoft Excel template into e-Services, complete Worksheet LB42 (last tab in the workbook) and import the file into the December filing period.

Paper Filers

Complete and mail Form LB42, Annual Beer Production Report with your December Form LB41, Excise Tax Return for Brewers.

Remember! Report the number of barrels produced and not the amount of barrels sold in Minnesota.