How to Fill Out Form CT-636
Follow these steps to complete the ct636 form and claim the New York Alcoholic Beverage Production Credit:
- Enter identifying information: Write your corporation's legal name, Employer Identification Number (EIN), and the tax period covered on the first section of the form.
- Identify your entity type: Indicate whether you are a C corporation claiming the credit directly or a New York S corporation receiving a share of the credit through a partnership.
- Verify eligibility: Confirm that your business is registered as a distributor under Tax Law Article 18 and that your annual production volume meets the applicable thresholds for your beverage category.
- Select your production schedule: Complete Schedule A for beer, Schedule B for cider, Schedule C for wine, or Schedule D for liquor. Each schedule computes the credit per barrel or gallon produced during the tax period.
- Compute the total credit: Transfer subtotals from each applicable schedule to the summary section of this form to determine the total Alcoholic Beverage Production Credit claimable for the year.
- Attach to your return: File the completed form alongside your Form CT-3 or CT-3-S when submitting your New York State corporate tax return to the Department of Taxation and Finance.
Who Can Claim the CT-636 Credit?
Corporations that produce beer, cider, wine, or liquor within New York State and hold an active distributor registration under Tax Law Article 18 may claim the Alcoholic Beverage Production Credit. Qualifying entities include breweries, cideries, wineries, and distilleries that meet annual production volume thresholds set by the New York Department of Taxation and Finance. Both C corporations and New York S corporations are eligible, and corporations that receive a credit allocation through a partnership may also claim their allocated share using this form.
CT-636 Form Questions
What does Form CT-636 calculate?
The form calculates the Alcoholic Beverage Production Credit available to New York corporations under Tax Law Sections 37 and 210-B.39. The credit amount is based on the volume of beer, cider, wine, or liquor produced in New York during the tax year.
What other forms are filed alongside CT-636?
This credit form is attached to the primary New York corporate franchise tax return. Most filers attach it to Form CT-3 (General Business Corporation Franchise Tax Return) or Form CT-3-S for S corporations. Partnerships that pass through the credit to member corporations must also include supporting documentation.
How many pages is Form CT-636?
The form is 6 pages long. It contains four production schedules (A through D), one for each beverage category, plus a main summary section where you consolidate all credit amounts into a single total.