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DUE ON OR BEFORE WINEGROWER TAX RETURN CALIFORNIA (California)

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CDTFA-501-WG (S1F) REV. 18 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
WINEGROWER TAX RETURN
DUE ON OR BEFORE
CDTFA USE ONLY
RA-B/A
AUD
REG
RR-QS
FILE
REF
EFF
YOUR ACCOUNT NO.
READ INSTRUCTIONS
BEFORE PREPARING
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879 SACRAMENTO,
CA 94279-6079
Please check this box if this filing represents an AMENDED RETURN.
WINEGROWER TRANSACTIONS
DURING REPORTING PERIOD
STILL WINE
(Alcohol content by volume)
C
SPARKLING WINE
(Gallons)
A
NOT OVER 14 PERCENT
(Gallons)
B
OVER 14 PERCENT
AND HARD CIDER
(Gallons)
1.
Removed from Internal Revenue Bond on 1.
payment of tax (per TTB 5120.17 and TTB 5000.24)
2.
Imported into California [enter total from
2.
CDTFA-269-WG, Wine Imported Into California]
3.
Out-of-State Winegrower - Shipped directly to
3.
California residents under license type 82 wine direct
shipper permit
4.
Total taxable transactions (add lines 1 through 3
4.
for columns A, B, and C)
5.
Federal tax-paid wine exported outside of California
5.
(do not include bond to bond transfers)
6.
Imported in or bulk transfers to U.S. Internal
6.
Revenue Bond
7.
Federal tax-paid wine sold for industrial use
7.
8.
Other exemptions (attach documentation)
8.
9.
Total exemptions (add lines 5 through 8 for
9.
columns A, B, and C)
10.
Taxable transactions on which tax applies or
10.
a refund is due (subtract line 9 from line 4 for
columns A, B, and C)
11. Rate of tax per wine gallon 11. $ $ $
12.
Subtotal of tax on all taxable wine gallons
12.
(multiply line 10 by line 11 for columns A, B, and C)
$ $ $
13.
Amount of tax due or refund claimed (add columns A, B, and C of line 12)
13. $
14.
PENALTY (if filed after the due date, see line 14 instructions)
PENALTY 14.
$
15.
INTEREST: One month's interest is due on tax for each month or fraction of a month that
payment is delayed after the due date. The adjusted monthly interest rate is
For assistance, see CDTFA website for Interest Calculator.
INTEREST 15.
$
16.
TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15)
16. $
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
EMAIL ADDRESS
SIGNATURE PRINT NAME AND TITLE TELEPHONE
( )
DATE
Make a copy of this document for your records.
WG
CDTFA-501-WG (S1B) REV. 18 (8-19)
SCHEDULE A
SUMMARY OF WINE IN BOND
(TRANSFERRED, EXPORTED, AND IN INVENTORY)
SECTION I
BULK WINES
STILL WINE
(Alcohol content by volume)
C
SPARKLING WINE
(Gallons)
A
NOT OVER 14 PERCENT
(Gallons)
B
OVER 14 PERCENT
AND HARD CIDER
(Gallons)
1. Transferred to
other wine cellars
Within California 1a.
Outside California 1b.
2. In bond wine exported outside the U.S.
2.
3. Inventory on hand at the end of the
reporting period
3.
SECTION II
BOTTLED WINES
STILL WINE
C
SPARKLING WINE
(Gallons)
A
NOT OVER 14 PERCENT
(Gallons)
B
OVER 14 PERCENT
AND HARD CIDER
(Gallons)
4. Transferred to
other wine cellars
Within California 4a.
Outside California 4b.
5. In bond wine exported outside the U.S.
5.
6.
Inventory on hand at the end of the
reporting period
6.
INSTRUCTIONS - WINEGROWER TAX RETURN
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select Make a Payment. You can also
pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your
account number. Make your check or money order payable to California Department of Tax and Fee Administration.
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law
(Revenue and Taxation Code section 32001, et seq.) in cooperation with the Board of Equalization. The law includes the state
excise tax on wine as defined by Business and Professions Code section 23007. Every winegrower or wine blender must file this
return to report transactions of still wine with an alcohol content by volume not over 14 percent, still wine with an alcohol content
over 14 percent, and sparkling wine. The tax rates as they relate to the different categories of wine are located on the CDTFA
website at www.cdtfa.ca.gov on the Tax and Fee tab.
FILING REQUIREMENTS
Every licensed winegrower or wine blender is required by Revenue and Taxation Code section 32251 to file a tax return of all
wine transactions for the reporting period, on or before the 15th day of each month, following the close of the reporting period.
You must file a return even if no tax is due for the reporting period. A remittance for the amount due must be submitted by the
due date of the return. A copy of the return and supplemental report (if applicable) should be retained on the licensed premises
for verification by the CDTFA auditors.
PENALTY FOR LATE FILING
Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return, regardless of whether any
tax is due. The penalty imposed for the late filing of this return shall be limited to either $50.00, or 10 percent (0.10) of the amount
of tax due, whichever is greater. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due, together with
interest, on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law,
for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be
submitted online at www.cdtfa.ca.gov.
CLEAR
PRINT
CDTFA-501-WG (S2F) REV. 18 (8-19) STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS - WINEGROWER TAX RETURN
PREPARATION OF RETURN
Note: Report all alcoholic beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by
0.264172. Round the result to the nearest gallon. [See Alcoholic Beverage Tax Regulation 2544.]
Line 1.
Removed from Internal Revenue Bond on payment of tax. Enter the total gallons of wine removed from
Internal Revenue Bond on which you paid the federal excise tax (per TTB 5120.77 and TTB 5000.24).
Line 2.
Imported into California. Enter the total gallons of wine imported into California. Report wine received in
customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. Imports
in or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer. A deduction
should be taken on line 6 for the in-bond quantity. The total gallons must match the sum of the grand total on
the CDTFA-269-WG, Wine Imported Into California Report. Please attach a completed CDTFA-269-WG to
support the amount reported.
Line 3.
Out-of-state winegrowers - Shipped directly to California residents under license type 82 wine direct
shipper permit. Out-of-state winegrowers: Enter the total gallons of wine sold and shipped directly to
California residents under a direct wine shipper permit on which California state excise tax has not been paid.
Line 4.
Total taxable transactions. Add lines 1, 2, and 3 for columns A, B, and C and enter the total gallons in each
column.
Line 5.
Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the
total gallons of federal tax-paid wine exported or sold for export from California. Documents supporting the
claim for exemption must be retained on the licensed premises for verification by the CDTFA auditors for all
transactions included in the claimed amount.
Line 6.
Imported in or bulk transfers to U.S. Internal Revenue Bond. Enter the total gallons of wine included on line 2
on which the federal excise tax has not yet been paid (is less than or equal to line 2).
Line 7.
Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in
the trades, professions, or industries for other than beverage use.
Line 8.
Other exemptions. Enter the total gallons of wine which are exempt from the state excise tax during this
reporting period not claimed on lines 5 through 7. You must attach supporting documentation explaining why
the transactions are exempt from tax.
Line 9.
Total exemptions. Add lines 5 through 8 for columns A, B, and C.
Line 10.
Taxable transactions on which tax applies or a refund is due. Subtract line 9 from line 4 for columns A, B,
and C, and enter total gallons in each column.
Line 11.
These are the rates of tax.
Line 12.
Subtotal of tax on all taxable wine gallons. Multiply line 10 by the rate of tax shown on line 11 for columns A,
B, and C, and enter the total for each column.
Line 13. Amount of tax due or refund claimed. Add columns A, B, and C of line 12, and enter the total on line 13.
Line 14.
PENALTY. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of
the amount of remaining tax due or $50.00. Multiply line 12 by 10 percent (0.10) and enter the greater of this amount
or $50.00 on line 14.
Returns and payments must be postmarked or received by the due date of the return to be considered timely. If the
due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will
be considered timely.
Line 15.
INTEREST. If you file your return or pay after the due date, you will owe interest. The interest rate on the front of the
tax return applies for each month or fraction of a month that your payment is late. Multiply the tax due on line 13 by
the interest rate, then multiply the result by the number of months, including any fraction of a month that has
elapsed since the due date and enter here. You may use the Interest Calculator (go to www.cdtfa.ca.gov) on the
CDTFA website for help calculating the interest due.
Line 16.
Total amount due and payable or refund claimed. Add lines 13, 14, and 15, and enter the total on line 16. If
claiming a refund, enter the amount of refund claimed from line 13 as a negative number.
CDTFA-501-WG (S2B) REV. 18 (8-19)
SCHEDULE A - Summary of Wine in Bond (Transferred, Exported, and in Inventory)
Schedule A is used to report a summary of movements of wine in Internal Revenue Bond for license types 02 and 22 (not
applicable for license type 82). Reports of inventories required to be made on Schedule A must be in agreement with the data
on Federal Form TTB F 5120.17. The amounts reported must be book inventories for all months except for the end of the
annual reporting period as described in Regulation 2530. The inventory reported in that month must be a physical inventory.
[See Alcoholic Beverage Tax Regulation 2537.]
Section I. Bulk Wines
Line 1a.
Enter the total gallons of bulk wine in bond transferred to other wine cellars in California for columns A, B, and C.
Line 1b.
Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California but within the U.S.
for columns A, B, and C.
Line 2.
Enter the total gallons of bulk wine in bond exported outside the country for columns A, B, and C.
Line 3.
Enter the total gallons of bulk wine in bond, in inventory and/or on hand at the end of the reporting period, for
columns A, B, and C.
Section II. Bottled Wines
Line 4a.
Enter the total gallons of bottled wine in bond transferred to other wine cellars in California for columns A, B, and C.
Line 4b.
Enter the total gallons of bottled wine in bond transferred to other wine cellars outside California but within the U.S.
for columns A, B, and C.
Line 5.
Enter the total gallons of bottled wine in bond exported outside the country for columns A, B, and C.
Line 6.
Enter the total gallons of bottled wine in bond, in inventory and/or on hand at the end of the reporting period for
columns A, B, and C.
For more information, visit the CDTFA website at www.cdtfa.ca.qov. You may also call the Customer Service Center at
1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Customer service
representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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DUE ON OR BEFORE WINEGROWER TAX RETURN CALIFORNIA (California)

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Completed 13 July 2021

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