Form CDTFA-501-WG "Winegrower Tax Return" - California

What Is Form CDTFA-501-WG?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-501-WG by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-501-WG "Winegrower Tax Return" - California

1478 times
Rate (4.3 / 5) 88 votes
CDTFA-501-WG (S1F) REV. 17 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
WINEGROWER TAX RETURN
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION RETURN
PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6079
READ INSTRUCTIONS
BEFORE PREPARING
STILL WINE
(Alcohol content by volume)
WINEGROWER TRANSACTIONS
A
B
C
DURING REPORTING PERIOD
NOT OVER 14 PERCENT
OVER 14 PERCENT
SPARKLING WINE
(Gallons)
(Gallons)
(Gallons)
1. Removed from Internal Revenue Bond on
1.
payment of tax
2. Imported into California [enter total from
2.
CDTFA-269-A]
3.
Out-of-State Winegrowers - Shipped directly to
3.
California residents under 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
5.
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 a
10.
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 (multiply
12.
$
$
$
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)
14.
$
PENALTY
INTEREST:
15.
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
15.
$
INTEREST
For assistance, see CDTFA website for
Interest
Calculator.
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15)
16.
$
EMAIL ADDRESS
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
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-WG (S1F) REV. 17 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
WINEGROWER TAX RETURN
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION RETURN
PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6079
READ INSTRUCTIONS
BEFORE PREPARING
STILL WINE
(Alcohol content by volume)
WINEGROWER TRANSACTIONS
A
B
C
DURING REPORTING PERIOD
NOT OVER 14 PERCENT
OVER 14 PERCENT
SPARKLING WINE
(Gallons)
(Gallons)
(Gallons)
1. Removed from Internal Revenue Bond on
1.
payment of tax
2. Imported into California [enter total from
2.
CDTFA-269-A]
3.
Out-of-State Winegrowers - Shipped directly to
3.
California residents under 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
5.
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 a
10.
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 (multiply
12.
$
$
$
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)
14.
$
PENALTY
INTEREST:
15.
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
15.
$
INTEREST
For assistance, see CDTFA website for
Interest
Calculator.
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15)
16.
$
EMAIL ADDRESS
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
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-WG (S1B) REV. 17 (4-18)
SCHEDULE A
SUMMARY OF WINE IN BOND
(TRANSFERRED, EXPORTED, AND IN INVENTORY)
SECTION I
STILL WINE
(Alcohol content by volume)
BULK WINES
A
B
C
NOT OVER 14 PERCENT
OVER 14 PERCENT
SPARKLING WINE
(Gallons)
(Gallons)
(Gallons)
Within California
1a.
1.
Transferred to
other wine cellars
Outside California
1b.
2. In bond wine exported
2.
3. Inventory on hand at the end of the
3.
reporting period
SECTION II
STILL WINE
BOTTLED WINES
C
A
B
OVER 14 PERCENT
SPARKLING WINE
NOT OVER 14 PERCENT
(Gallons)
(Gallons)
(Gallons)
Within California
4a.
4.
Transferred to
other wine cellars
Outside California
4b.
5. In bond wine exported
5.
6.
Inventory on hand at the end of the
6.
reporting period
INSTRUCTIONS - WINEGROWER TAX RETURN
Payments: To make your payment online, go to our website at
and select Make a Payment. You can also
www.cdtfa.ca.gov
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.
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 shown on this return.
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.]
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. The report must be complete and supported by a
CDTFA-269-A. A remittance for the amount due must be submitted by the due date of the return. A duplicate of the return
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 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 penalty for the late filing of this return is $50.00. The
penalties imposed shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. 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 should be made in writing and addressed to the CDTFA in Sacramento.
CLEAR
PRINT
CDTFA-501-WG (S2F) REV. 17 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS - WINEGROWER TAX RETURN
PREPARATION OF RETURN
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.
Imported into California. Enter the total gallons of wine imported into California. This amount must be
Line 2.
supported by a completed CDTFA-269-A, Beer and Wine Imported into California (Report). 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.
Out-of-state winegrowers - Shipped directly to California residents under wine direct shipper permit.
Line 3.
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.
Total taxable transactions. Add lines 1, 2, and 3 for columns A, B, and C and enter the total gallons in each
Line 4.
column.
Federal tax-paid wine exported. Enter the total gallons of federal tax-paid wine exported or sold for export
Line 5.
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.
Imported in, or bulk transfers to, U.S. Internal Revenue Bond. Enter the total gallons of wine included on line 2
Line 6.
on which the federal excise tax has not yet been paid.
Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in
Line 7.
the trades, professions, or industries for other than beverage use.
Other exemptions. Enter the total gallons of wine which are exempt from the state excise tax during this
Line 8.
reporting period not claimed on lines 5 through 7. You must attach supporting documentation explaining why
the transactions are exempt from tax.
Total exemptions. Add lines 5 through 8 for columns A, B, and C.
Line 9.
Taxable transactions on which tax applies or a refund is due. Subtract line 9 from line 4 for columns A, B,
Line 10.
and C, and enter total gallons in each column.
These are the rates of tax.
Line 11.
Subtotal of tax on all taxable wine gallons. Multiply line 10 by the rate of tax shown on line 11 for columns A,
Line 12.
B, and C and enter the total for each column.
Amount of tax due or refund claimed. Add columns A, B, and C of line 12 and enter the total on line 13.
Line 13.
Penalty. If you pay the tax due on line 13 or file your return after the due date shown on the front of this return, you
Line 14.
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.
Interest. If you pay your tax on line 13 after the due date shown on the front of this return, you will owe interest. The
Line 15.
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 shown, 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.
Total amount due and payable or refund claimed. Add lines 13, 14, and 15 and enter the total on line 16. If
Line 16.
claiming a refund, enter the amount of refund claimed from line 13 as a negative number.
CDTFA-501-WG (S2B) REV. 17 (4-18)
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. 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, 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 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, 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 on hand at the end of the reporting period, for columns A,
B, and C.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing
Branch, P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call
the Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
Page of 4