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California Free Printable CDTFA-501-WG, Winegrower Tax Return for 2024 California Winegrower Tax Return

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Winegrower Tax Return
CDTFA-501-WG, Winegrower Tax Return

CDTFA-501-WG (S1F) REV. 19 (6-22) STATE OF CALIFORNIA WINEGROWER TAX RETURN DUE ON OR BEFORE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION PERIOD BEGIN DATE CDTFA USE ONLY EFF PERIOD END DATE PM YOUR ACCOUNT NUMBER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION RETURN PROCESSING BRANCH PO BOX 942879 SACRAMENTO CA 94279-6079 READ INSTRUCTIONS BEFORE PREPARING  Please check this box if this filing represents an AMENDED RETURN. STILL WINE (Alcohol content by volume) WINEGROWER TRANSACTIONS DURING REPORTING PERIOD A. NOT OVER 14 PERCENT (Gallons) 1. Removed from Internal Revenue Bond on payment of tax (per TTB 5120.17 and TTB 5000.24) 1. 2. Imported into California (enter total from CDTFA-269-WG, Wine Imported Into California) 2. 3. Out-of-State Winegrower - Shipped directly to California residents under license type 82 wine direct shipper permit 3. 4. Total taxable transactions (add lines 1 through 3 for columns A, B, and C) 4. 5. Federal tax-paid wine exported outside of California (do not include bond to bond transfers) 5. 6. Imported in or bulk transfers to U.S. Internal Revenue Bond 6. 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 columns A, B, and C) 9. C. SPARKLING WINE (Gallons) B. OVER 14 PERCENT AND HARD CIDER (Gallons) 10. Taxable transactions on which tax applies or a refund is 10. 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 (multiply line 10 by line 11 for columns A, B, and C) 12. $ $ $ 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 Rate Calculator INTEREST 15. $ 16. $ 16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15) For our privacy policy and notice, visit our webpage at www.cdtfa.ca.gov/privacy.htm, or go to www.cdtfa.ca.gov/formspubs/forms.htm and search for CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed. 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. SIGNATURE PRINT NAME AND TITLE EMAIL ADDRESS TELEPHONE Make a copy of this document for your records. DATE WG CDTFA-501-WG (S1B) REV. 19 (6-22) STATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION SCHEDULE A SUMMARY OF WINE IN BOND (TRANSFERRED, EXPORTED, AND IN INVENTORY) SECTION I STILL WINE (Alcohol content by volume) B. A. NOT OVER 14 PERCENT OVER 14 PERCENT AND HARD CIDER (Gallons) (Gallons) BULK WINES 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. C. SPARKLING WINE (Gallons) SECTION II STILL WINE B. A. NOT OVER 14 PERCENT OVER 14 PERCENT AND HARD CIDER (Gallons) (Gallons) BOTTLED WINES 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. C. SPARKLING WINE (Gallons) INSTRUCTIONS - WINEGROWER TAX RETURN Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select File & 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 the 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 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. 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. CDTFA-501-WG (S2F) REV. 19 (6-22) 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. 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 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. 19 (6-22) STATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 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.gov or call our Customer Service Center at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Extracted from PDF file 2023-california-form-cdtfa-501-wg.pdf, last modified June 2022

More about the California Form CDTFA-501-WG Individual Income Tax TY 2023

Every wine grower and wine blender must use form CDTFA-501-WG to file tax returns on all transactions of still wine that has an alcohol content above and below 14% and sparkling wine

We last updated the Winegrower Tax Return in January 2024, so this is the latest version of Form CDTFA-501-WG, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CDTFA-501-WG directly from TaxFormFinder. You can print other California tax forms here.

Related California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form CDTFA-501-WG.

Form Code Form Name
Form CDTFA-501-DC Common Carriers Tax Return
Form CDTFA-501-DD Supplier of Diesel Fuel Tax Return
Form CDTFA-501-DS Distilled Spirits Tax Return
Form CDTFA-501-PS Supplier of Motor Vehicle Fuel Tax Return

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form CDTFA-501-WG from the Franchise Tax Board in January 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form CDTFA-501-WG

We have a total of two past-year versions of Form CDTFA-501-WG in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form CDTFA-501-WG

CDTFA-501-WG, Winegrower Tax Return

2022 Form CDTFA-501-WG

CDTFA-501-WG, Winegrower Tax Return


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