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New York Beer Production Credit
Extracted from PDF file 2023-new-york-form-ct-636.pdf, last modified August 2016Beer Production Credit
IT-636 Department of Taxation and Finance Alcoholic Beverage Production Credit Tax Law – Sections 37 and 606(uu) All filers must enter tax period: Submit this form with Form IT-201, IT-203, IT-204, or IT-205. beginning Name(s) as shown on return ending Identifying number as shown on return All filers must complete line A. A Are you claiming this credit as an individual (sole proprietor), partnership, or fiduciary of an estate or trust that earned the credit (not as a partner, shareholder, or beneficiary, receiving a share of the credit)? (mark an X in the appropriate box; see instructions) ................................................................................................................... Yes If Yes: Individual (sole proprietor): Complete Schedule A, Schedules B, C, D, and/or E, as applicable, and Schedules F and I. Fiduciary: Complete Schedule A, Schedules B, C, D, and/or E, as applicable, and Schedules H and I. Partnership: Complete Schedule A and Schedules B, C, D, and/or E, as applicable. No If No, complete Schedules G and I. Do not complete Schedules A, B, C, D, E, or F. Fiduciary also complete Schedule H. Schedule A – Eligibility – Individual (including sole proprietor), partnership, and fiduciary B Are you registered as a distributor under Tax Law Article 18 (Taxes on Alcoholic Beverages)?........................... Yes If Yes, enter the name, employer identification number (EIN), and the State Liquor Authority (SLA) license number of the registered distributor below. If No, stop. You do not qualify for this credit. Name of registered distributor EIN of registered distributor No SLA license number of registered distributor C For the tax year, did you produce in New York State (for each question, mark an X in the appropriate box; see Eligibility in the instructions): 60 million gallons or less of beer? ........................................................................................................................ Yes If Yes, complete Schedule B. No 60 million gallons or less of cider? ....................................................................................................................... Yes If Yes, complete Schedule C. No 20 million gallons or less of wine? ........................................................................................................................ Yes If Yes, complete Schedule D. No 800,000 gallons or less of liquor? ......................................................................................................................... Yes If Yes, complete Schedule E. No If you answered No to all questions, stop. You do not qualify for this credit for this tax year. 636001230094 Page 2 of 7 IT-636 (2023) Schedules B through E – Individual (including sole proprietor), partnership, and fiduciary (see instructions) Schedule B – Credit for beer produced in New York State in this tax year (see instructions) Part 1 – Credit for the first 500,000 gallons (submit additional sheets if necessary) A Beer production facility’s physical address B Total gallons of beer (from Form(s) MT-456; see instructions) Total of column B amounts from additional sheets, if any ....................... 1 Add column B amounts .............................................................. 1 2 Enter the lesser of line 1 or 500,000 .......................................... 2 3 Credit for the first 500,000 gallons (multiply line 2 by .14; see instructions) ....................................... Part 2 – Credit for gallons in excess of 500,000 (submit additional sheets if necessary) A Beer production facility’s physical address .00 7 8 .00 .00 B Total gallons of beer (from Form(s) MT-456; see instructions) Total of column B amounts from additional sheets, if any ....................... 4 Add column B amounts .............................................................. 4 5 Subtract 500,000 from line 4 ...................................................... 5 6 Enter the lesser of line 5 or 15,000,000 (see instructions) ............ 6 7 Credit for gallons in excess of 500,000 (multiply line 6 by .045) ....................................................... 8 Total credit for beer produced in New York State (add lines 3 and 7) ............................................... Fiduciary: Include the amount from line 8 on Schedule H, line 35, column A. Partnership: Include the amount from line 8 and code 636 on Form IT-204, line 147. 636002230094 3 IT-636 (2023) Page 3 of 7 Schedule C – Credit for cider produced in New York State in this tax year (see instructions) Part 1 – Credit for the first 500,000 gallons (submit additional sheets if necessary) A Cider production facility’s physical address B Total gallons of cider (from Form MT-456; see instr.) Total of column B amounts from additional sheets, if any ....................... 9 Add column B amounts .............................................................. 9 10 Enter the lesser of line 9 or 500,000 .......................................... 10 11 Credit for the first 500,000 gallons (multiply line 10 by .14; see instructions) ...................................... 11 .00 Part 2 – Credit for gallons in excess of 500,000 (submit additional sheets if necessary) A Cider production facility’s physical address B Total gallons of cider (from Form MT-456; see instr.) Total of column B amounts from additional sheets, if any ....................... 12 Add column B amounts .............................................................. 12 13 Subtract 500,000 from line 12 .................................................... 13 14 Enter the lesser of line 13 or 15,000,000 (see instructions) .......... 14 15 Credit for gallons in excess of 500,000 (multiply line 14 by .045) ..................................................... 15 16 Total credit for cider produced in New York State (add lines 11 and 15) ........................................... 16 Fiduciary: Include the amount from line 16 on Schedule H, line 35, column B. Partnership: Include the amount from line 16 and code B36 on Form IT-204, line 147. 636003230094 .00 .00 Page 4 of 7 IT-636 (2023) Schedule D – Credit for wine produced in New York State in this tax year (see instructions) Part 1 – Credit for the first 500,000 gallons (submit additional sheets if necessary) A Wine production facility’s physical address B Total gallons of wine (from Form(s) MT-456; see instructions) Total of column B amounts from additional sheets, if any ....................... 17 Add column B amounts .............................................................. 17 18 Enter the lesser of line 17 or 500,000 ........................................ 18 19 Credit for the first 500,000 gallons (multiply line 18 by .30; see instructions) ...................................... 19 Part 2 – Credit for gallons in excess of 500,000 (submit additional sheets if necessary) A Wine production facility’s physical address B Total gallons of wine (from Form(s) MT-456; see instructions) Total of column B amounts from additional sheets, if any ....................... 20 Add column B amounts .............................................................. 20 21 Subtract 500,000 from line 20 .................................................... 21 22 Enter the lesser of line 21 or 15,000,000 (see instructions) .......... 22 23 Credit for gallons in excess of 500,000 (multiply line 22 by .045) ..................................................... 23 24 Total credit for wine produced in New York State (add lines 19 and 23) ........................................... 24 Fiduciary: Include the amount from line 24 on Schedule H, line 35, column C. Partnership: Include the amount from line 24 and code C36 on Form IT-204, line 147. 636004230094 .00 .00 .00 IT-636 (2023) Page 5 of 7 Schedule E – Credit for liquor produced in New York State in this tax year (see instructions) Part 1 – Credit for the first 500,000 gallons (submit additional sheets if necessary) A Liquor production facility’s physical address B Total liters of liquor containing more than 2% but not more than 24% alcohol by volume (ABV) (from Form(s) MT-456; see instructions) Total of columns B and C amounts from additional sheets, if any ............ 25 Total (add column B and C amounts) ............................................ 25 26 Enter the amount from line 5 of the Liquor worksheet (see instructions). 26 27 Credit rate for the first 500,000 gallons of liquor ..................... 27 27a Credit for the first 500,000 (multiply line 26 by 27) ......................... 27a B Total liters of liquor containing more than 2% but not more than 24% ABV (from Form(s) MT-456; see instructions) Total of columns B and C amounts from additional sheets, if any ........... 28 Total (add column B and C amounts) ............................................ 28 29 Enter the amount from line 6 of the Liquor worksheet (see instructions). 29 30 Credit rate for gallons in excess of 500,000 ............................ 30 31 Credit for gallons in excess of 500,000 (multiply line 29 by line 30) 31 32 Total credit for liquor produced in New York State (add lines 27a and 31, columns B and C) ......................................................... 32 (from Form(s) MT-456; see instructions) 2.54 Part 2 – Credit for gallons in excess of 500,000 (submit additional sheets if necessary) A Liquor production facility’s physical address C Total liters of liquor containing more than 24% ABV 6.44 C Total liters of liquor containing more than 24% ABV (from Form(s) MT-456; see instructions) .045 .045 .00 .00 .00 .00 Fiduciary: Include the amount from line 32, columns B and C on Schedule H, line 35, column D and E. Partnership: Include the amount from line 32, column B and code D36 on Form IT-204, line 147. Include the amount from line 32, column C and code E36 on Form IT-204, line 147. Schedule F – Total credit 33 Alcoholic beverage production credit (add lines 8, 16, 24, and 32, columns B and C) ......................... 33 Individuals: Enter the amount from line 33 on line 38. 636005230094 .00 Page 6 of 7 IT-636 (2023) Schedule G – Partners, shareholder’s, or beneficiary’s share of credit (see instructions) If you were a partner in a partnership, a shareholder of a New York S corporation, or a beneficiary of an estate or trust and received a share of the credit from that entity, complete the following information. List the name of each partnership, New York S corporation, estate or trust, entity type, and the EIN here; for each name, complete columns D through H on the corresponding lines below. For Type, enter P for partnership, S for S corporation, or ET for estate or trust. A Name of entity Item B Type C EIN A B C D D Share of credit for beer production Item E Share of credit for cider production F Share of credit for wine production G Share of credit for liquor production containing more than 2% but not more than 24% ABV I H Total share of alcoholic Share of credit for beverage production liquor production credit containing more than (add columns D through H) 24% ABV A .00 .00 .00 .00 .00 .00 B .00 .00 .00 .00 .00 .00 C .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 D .00 Total from additional sheets, if any 34 Totals of columns D through I 34 Fiduciaries: Include the amounts from line 34, columns D through H on Schedule H, line 35, in the following columns. From Schedule G: Column D Column E Column F Column G Column H To Schedule H: Column A Column B Column C Column D Column E Partnerships: Include the amounts from line 34, columns D through H, and enter the applicable codes on the following lines of Form IT-204. From: Column D Column E Column F Column G Column H With code: 636 B36 C36 D36 E36 To: line 147 line 147 line 147 line 147 line 147 All others: Enter the amount from line 34, column I on line 39. 636006230094 IT-636 (2023) Page 7 of 7 Schedule H – Beneficiary’s and fiduciary’s share of credit (see instructions) An estate or trust must complete this part. A Share of credit for beer production Totals 35 B Share of credit for cider production .00 C Share of credit for wine production .00 D Share of credit for liquor production containing more than 2% but not more than 24% ABV .00 E F Total share of alcoholic Share of credit for beverage production liquor production credit containing more than (add columns A through E) 24% ABV .00 .00 .00 Beneficiary’s and fiduciary’s share of credit (see instructions) List the beneficiary’s name and identifying number here; for each name, complete columns C through H on the corresponding lines below. A Beneficiary’s name (same as on Form IT-205, Schedule C) Item B Identifying number A B C D C Share of credit for beer production Item D Share of credit for cider production E Share of credit for wine production F Share of credit for liquor production containing more than 2% but not more than 24% ABV H G Total share of alcoholic Share of credit for beverage production liquor production credit containing more than (add columns C 24% ABV through G) A .00 .00 .00 .00 .00 .00 B .00 .00 .00 .00 .00 .00 C .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 D .00 Total from additional sheets, if any .00 36 Total of allocated share to beneficiaries (total columns C through H) 36 .00 .00 37 Fiduciary’s share (subtract line 36 from line 35 for each column) .00 37 .00 Schedule I – Computation of credit (see instructions) Individuals Partners, S corporation shareholders, beneficiaries Fiduciaries 636007230094 38 Enter the amount from line 33 .................................................. 38 .00 39 Enter the amount from line 34, column I .................................. 39 40 Enter the amount from line 37, column H ................................ 40 41 Total credit (add lines 38, 39, and 40; see instructions) ................. 41 .00 .00 .00
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2023
More about the New York Form CT-636 Corporate Income Tax Tax Credit TY 2023
This form is to be filled out by corporations who produce beer.
We last updated the Beer Production Credit in January 2024, so this is the latest version of Form CT-636, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-636 directly from TaxFormFinder. You can print other New York tax forms here.
Other New York Corporate Income Tax Forms:
TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IT-204-LL | Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form |
| Form CT-3M/4M | General Business Corporation MTA Surcharge Return (Obsolete) |
| Form IT-205 | Fiduciary Income Tax Return |
| Form IT-204 | Partnership Tax Return |
| Form CT-6 | Election by a Federal S Corporation to be Treated As a New York S Corporation |
View all 272 New York Income Tax Forms
Form Sources:
New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-636 from the Department of Taxation and Finance in January 2024.
Form CT-636 is a New York Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New York Form CT-636
We have a total of twelve past-year versions of Form CT-636 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2023
2022 Form CT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2022
2021 Form CT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2021
2020 Form CT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2020
2019 Form CT-636
Form IT-636:2019:Alcoholic Beverage Production Credit:it636
2018 Form CT-636
Form IT-636:2018:Alcoholic Beverage Production Credit:it636
2017 Form CT-636
Form IT-636:2017:Alcoholic Beverage Production Credit:it636
2016 Form CT-636
Form IT-636:2016:Alcoholic Beverage Production Credit:it636
2015 Form CT-636
Form CT-636:2015:Beer Production Credit:ct636
2014 Form CT-636
Form CT-636:2014:Beer Production Credit:ct636
2013 Form CT-636
Form CT-636:2013:Beer Production Credit:ct636
2012 Form CT-636
Form CT-636:2012:Beer Production Credit:ct636
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