Wine Grower Tax Return
General Information
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 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, hard cider, and sparkling wine. The tax rates as they relate to the different categories of wine are located on the tax rates page for Special Taxes and Fees.
Filing Requirements
Every licensed winegrower, wine direct shipper, or wine blender is required to file a Winegrower Tax Return and a Wine Imported into California schedule (if applicable), of all wine transactions for the reporting period, via electronic media, on or before the 15th day of each month, following the close of the reporting period (Revenue and Taxation code 32251 and Regulation 2537). A return must be filed each reporting period regardless of whether 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), should 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)
Wine Imported into California
Initial Questions
Did you import wine into California during this reporting period?
If you received shipments of wine from a point outside of California (imports) during this reporting period, select Yes.
If you did not receive any imports of wine during this period, select No.
If you are an out-of-state winegrower, hold a Wine Direct Shipper Permit (License Type 82), and ship directly to California residents, select No for this question.
How would you like to add CDTFA-269-WG, Wine Imported into California 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-WG schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.
Wine Imported into California (Schedule)
To manually complete CDTFA-269-WG, 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 where the shipment originated from.
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 nine-digit Common Carrier’s CDTFA account number. (Note: Numbers only. Omit letters and dashes.)
A list of active Alcohol Common Carrier accounts can be located on CDTFA's Online Services, under the Registration section.
Mode Code. Select the mode code for the shipment being reported.
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 wine was purchased from.
Invoice Number. Enter the shipment’s invoice number.
Date Received. Enter the date the wine was received.
Wine Not Over 14 % (Gallons). Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.
Wine Over 14 % & Hard Cider (Gallons). Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.
Sparkling Wine (Gallons). Enter the total gallons of sparkling wine contained in the shipment.
Note: Per Alcoholic Beverage Tax Regulation 2544, report all wine in wine gallons by multiplying liters by 0.264172.
Transactions of Still Wine
Still Wine – Not Over 14 Percent
(Report all values to the nearest gallon)
Taxable Transactions
Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of wine not over 14 percent removed from Internal Revenue Bond, on which federal excise tax has been paid.
Imported into California (total from CDTFA -269-WG). The total gallons of wine not over 14 percent imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.
Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.
Out-of-State Winegrowers (shipped directly to CA residents under License Type 82). Enter the total gallons of wine not over 14 percent 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. The system will automatically calculate this field.
Exemptions
Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid wine not over 14 percent 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.
Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of wine not over 14 percent that were reported as imports into California, 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 not over 14 percent sold for use in the trades, professions, or industries for other than beverage use.
Other exemptions (for example, destruction of spoiled wine–attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of wine not over 14 percent which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.
- If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
- For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.
Refer to the Attachments section below for instructions on how to upload supporting documentation.
Total exemptions. The system will automatically calculate this field.
Summary
Taxable transactions on which tax applies or a refund is due. The total wine not over 14 percent gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.
Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.
Subtotal. The total excise tax due or credit for wine not over 14 percent for this reporting period. The system will automatically calculate this field.
Still Wine – Over 14 Percent and Hard Cider
(Report all values to the nearest gallon)
Taxable Transactions
Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of wine over 14 percent and hard cider removed from Internal Revenue Bond, on which federal excise tax has been paid.
Imported into California (total from CDTFA-269-WG). The total gallons of wine over 14 percent and hard cider imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.
Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.
Out-of-State Winegrower (shipped directly to CA residents under License Type 82). Enter the total gallons of wine over 14 percent and hard cider 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. The system will automatically calculate this field.
Exemptions
Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid wine over 14 percent and hard cider 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.
Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of wine over 14 percent and hard cider that were reported as imports into California, 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 over 14 percent and hard cider sold for use in the trades, professions, or industries for other than beverage use.
Other exemptions (for example, destruction of spoiled wine–attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of wine over 14 percent and hard cider which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.
- If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
- For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.
Refer to the Attachments section below for instructions on how to upload supporting documentation.
Total exemptions. The system will automatically calculate this field.
Summary
Taxable transactions on which tax applies or a refund is due. The total wine over 14 percent and hard cider gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.
Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.
Subtotal. The total excise tax due or credit for wine over 14 percent and hard cider for this reporting period. The system will automatically calculate this field.
Transactions of Sparkling Wine
(Report all values to the nearest gallon)
Taxable Transactions
Removed from Internal Revenue Bond on payment of tax (per TTB F 5120.17, Report of Wine Premises Operations & TTB F 5000.24, Excise Tax Return). Enter the total gallons of sparkling wine removed from Internal Revenue Bond, on which federal excise tax has been paid.
Imported into California (total from CDTFA-269-WG). The total gallons of sparkling wine imported into California for this reporting period, as reported on the Wine Imported into California schedule. The system will automatically calculate this field.
Note: Include wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. The quantity of imports or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer and should be taken as a deduction in the Exemptions section.
Out-of-State Winegrowers (shipped directly to CA residents under License Type 82). Enter the total gallons of sparkling 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. The system will automatically calculate this field.
Exemptions
Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid sparkling 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.
Imported in or bulk transfers to Internal Revenue Bond. Enter the total gallons of sparkling wine that were reported as imports into California, 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 sparkling wine sold for use in the trades, professions, or industries for other than beverage use.
Other exemptions (for example, destruction of spoiled wine-attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of sparkling wine which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption.
- If the exemption claim is for destruction of spoiled wine, credit is allowed only after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)
- For any other exemption claim, supporting documentation explaining why the transactions are exempt from the excise tax must be attached to the return.
Refer to the Attachments section below for instructions on how to upload supporting documentation.
Total exemptions. The system will automatically calculate this field.
Summary
Taxable transactions on which tax applies or a refund is due. The total sparkling wine gallons subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.
Rate of tax per wine gallon. The current excise tax rate for this reporting period. The system will automatically determine this field.
Subtotal. The total excise tax due or credit for sparkling wine for this reporting period. The system will automatically calculate this field.
Attachments
If you claimed exemptions for Spoiled wine and/or Other Exemptions, the following documentation will be required:
- Approved Authorization for Destruction of Beer or Wine (CDTFA-775)
- Supporting Documentation for Other Exemptions
Click the Add button and follow the prompts to upload the required document(s).
Summary of Wine in Bond
The Summary of Wine in Bond is 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 (transferred, exported, and in inventory) must agree with the data reported on Federal Form TTB F 5120.17, Report of Wine Premises Operations. 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. (Regulation 2537)
Still Wine Not Over 14 Percent, Still Wine Over 14 Percent and Hard Cider, and Sparkling Wine
(Report all values to the nearest gallon)
Section I – Bulk Wines
Transferred to other wine cellars within California. Enter the total gallons of bulk wine in bond transferred to other wine cellars in California.
Transferred to other wine cellars outside California. Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California, but within the U.S.
In bond wine exported outside the U.S. Enter the total gallons of bulk wine in bond exported outside the country.
Inventory on hand at the end of the reporting period. Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period.
Section II – Bottled Wines
Transferred to other wine cellars within California. Enter the total gallons of bottled wine in bond transferred to other wine cellars in California.
Transferred to other wine cellars outside California. Enter the total gallons of bottled wine in bond transferred to other wine cellars outside California, but within the U.S.
In bond wine exported outside the U.S. Enter the total gallons of bottled wine in bond exported outside the country.
Inventory on hand at the end of the reporting period. Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period.