California Winegrower Tax Return

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.