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New York Beer Production Credit
Extracted from PDF file 2023-new-york-form-it-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 IT-636 Individual Income Tax Tax Credit TY 2023
We last updated the Beer Production Credit in January 2024, so this is the latest version of Form IT-636, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-636 directly from TaxFormFinder. You can print other New York tax forms here.
Other New York Individual 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-201 | Individual Income Tax Return |
| IT-201-V | Payment Voucher for Income Tax Returns |
| Form IT-201-D | Resident Itemized Deduction Schedule (DISCONTINUED) |
| Form IT-203 | Nonresident Income Tax Return |
| Form IT-201-I | Individual Income Tax Return Instructions |
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 IT-636 from the Department of Taxation and Finance in January 2024.
Form IT-636 is a New York Individual 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 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 New York Form IT-636
We have a total of twelve past-year versions of Form IT-636 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form IT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2023
2022 Form IT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2022
2021 Form IT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2021
2020 Form IT-636
Form IT-636 Alcoholic Beverage Production Credit Tax Year 2020
2019 Form IT-636
Form IT-636:2019:Alcoholic Beverage Production Credit:it636
2018 Form IT-636
Form IT-636:2018:Alcoholic Beverage Production Credit:it636
2017 Form IT-636
Form IT-636:2017:Alcoholic Beverage Production Credit:it636
2016 Form IT-636
Form IT-636:2016:Alcoholic Beverage Production Credit:it636
2015 Form IT-636
Form IT-636:2015:Beer Production Credit:it636
2014 Form IT-636
Form IT-636:2014:Beer Production Credit:it636
2013 Form IT-636
Form IT-636:2013:Beer Production Credit:it636
2012 Form IT-636
Form IT-636:2012:Beer Production Credit:it636
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