Microdistillery Distilled Spirits Excise Tax

You must file a return and pay any tax due by the 18th of the month for the previous month even if you had no inventory reduction to report.

You must enter your information into the Microdistillery Excise Tax Return Excel template and upload it into our e-Services system. For information on how to complete the Excel template, see Microdistillery Tax Return Instructions.

You can pay this tax:

• Electronically through e-Services, by debit or credit card, or by ACH credit
• By check using a payment voucher, unless your business is required to pay electronically (see Electronic Payment for Business) 

See Make a Payment for more information.

Microdistilleries that produce 40,000 or less proof gallons in a calendar year (January 1 – December 31), qualify for a microdistillery credit. For more information, see Microdistillery Credit and Annual Production Report.