Beer Manufacturer Tax Return

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.), on behalf of the Board of Equalization. The law includes the state excise tax on beer. The tax rate as it relates to the manufacturing of beer are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed beer manufacturer is required to electronically file a Beer Manufacturer Tax Return and a Beer Imported into California schedule (if applicable), of all beer removed from internal revenue bond and/or imported for the reporting period, on or before the 15th day of each month, following the reporting period (Regulation 2536). A return must be filed each reporting period regardless of whether or not any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule (if applicable), must be retained on the licensed premises for verification by CDTFA auditors.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

• Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
• Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
• Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Initial Questions

Did you import beer into California during this reporting period?

If you received shipments of beer from a point outside of California (imports) during this reporting period, select Yes.

If you did not receive any imports of beer during this reporting period, select No.

How would you like to add the CDTFA-269-BM, Beer Imported into California schedule to your return?

If you would like to manually add each transaction to the schedule, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-269-BM schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.

Beer Imported into California (Schedule 269-BM)

To manually complete CDTFA-269-BM, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Often times this will be the information of the individual or business you purchased the product from.

Shipper's Country. Select the name of the country from which the shipment originated.

Shipper's State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier's CDTFA Account Number. Enter the common carrier's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.).

A list of active Alcohol Common Carrier accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.

Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

• Truck – Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
• Railcar – Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
• Ship/Vessel – Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the complete name of the person or business the beer was purchased from.

Beer Vendor's CDTFA Account Number. Enter the beer vendor's nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Beer Vendor accounts can be located on our Online Services, under the Registration section.

Invoice Number. Enter the shipment's invoice number.

Date Received. Enter the date the beer was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in the shipment by dividing the total ounces by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in the shipment by multiplying the number of barrels by 31.

Taxable Transactions

Removed tax-paid keg beer (per TTB F 5130.9, Brewer's Report of Operations). Enter the total barrels of federal tax-paid keg beer removed from inventory as reported on your Alcohol and Tobacco Tax and Trade Bureau (TTB) form 5130.9. Include barrels exported within the U.S. (domestic exports). The system will automatically convert barrels to gallons.

Removed tax-paid case beer (per TTB F 5130.9). Enter the total barrels of federal tax-paid case beer removed from inventory as reported on your TTB F 5130.9. Include barrels exported within the U.S. (domestic exports). The system will automatically convert barrels to gallons.

Removed for use at tavern on brewery premises (per TTB F 5130.9). Enter the total barrels of federal tax-paid beer removed from inventory for use at the tavern on the brewery's premises as reported on your TTB F 5130.9. The system will automatically convert barrels to gallons.

Removed for export outside the U.S. (per TTB F 5130.9). Enter the total gallons of beer removed from inventory for export outside the U.S. as reported on your TTB F 5130.9.

Total removals. Total gallons of beer removed from inventory, or on which you paid Federal Internal Revenue Tax. The system will automatically calculate this field.

Imported into California (total from CDTFA-269-BM). The total gallons of beer imported into California, which includes both in-bond and out-of-bond beer, as reported on the Beer Imported into California schedule. The system will automatically calculate this field.

Other taxable transactions (on which state excise tax has not been paid). Enter the total gallons of beer on which the state excise tax has not been paid. Include cider and perry, if applicable (Business and Professions Code 23357(c)). Do not include transactions that were already entered as removed from inventory or import.

You must attach supporting documentation for these transactions. Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total taxable transactions. The system will automatically calculate this field.

(Report all values to the nearest gallon)

Imported in or bulk transfers to U.S. Internal Revenue Bond (on which Federal Internal Revenue Tax has not yet been paid). Enter the total gallons of beer for which the Federal Internal Revenue Tax has not yet been paid. The total gallons must be less than or equal to the value on the Imported into California field of the Taxable Transactions section. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Exported or sold for export outside the U.S. (per TTB F 5130.9). Enter the total gallons of beer exported or sold for export outside of the U.S. from California as reported on your TTB F 5130.9. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Exported or sold for export within the U.S.  Enter the total gallons of beer exported, or sold for export from California within the U.S. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Returned to bond. Enter the total gallons of beer removed and later returned to the bonded area of the brewery. This includes Federal tax-paid beer returned from a California customer. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Federal tax-paid beer destroyed (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of federal tax-paid beer destroyed under the supervision of a CDTFA representative. Credit is only allowed after prior written approval is obtained from CDTFA and the beer is destroyed. An approved CDTFA-775 form to destroy beer should be attached to the return. (Revenue and Taxation Code 32176).

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of beer, which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

If you reported Other taxable transactions and/or if you claimed Other exemptions, the following documentation will be required:

• Supporting Documentation for Other Taxable Transactions
• Supporting Documentation for Other Exemptions

If you claimed an exemption for Federal tax-paid beer destroyed, the following documentation will be required:

• Approved Authorization for Destruction of Beer or Wine (CDTFA-775)

Click the Add button and follow the prompts to upload the required document(s).

• Tax Guide for Alcoholic Beverage
• Tax Guide for Beer Brewers and Distributors
• Online Return Filing Tutorial
• List of Licensees for Reporting Purposes
• CDTFA-810-CTC, Postal Abbreviation Table
• Alcohol Beverage Tax Law
• Alcohol Beverage Tax Regulations
• Publication 92, Alcoholic Beverage Tax