Form Ct-636 - Beer Production Credit - 2014
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1
2CT-636
New York State Department of Taxation and Finance
Beer Production Credit
– Article 1,
Tax Law
Section 37, Article 9-A, Section 210.45
All filers must enter tax period:
beginning
ending
Legal name of corporation
Employer identification number (EIN)
File this form with Form CT-3, CT-3-A, or CT-3-S.
Mark an X in the box if you are claiming this credit as a corporate partner
(see instructions) ..........................................................................
Schedule A – Eligibility
A Are you registered as a distributor under Tax Law Article 18 (Taxes on Alcoholic Beverages)? .......................... Yes
No
B For the tax year, did you produce 60 million gallons of beer or less in New York State? ..................................... Yes
No
If you answered No to question A or B, stop. You do not qualify for this credit for this tax year.
Schedule B – Computation of credit
(see instructions)
Part 1 – Credit for the first 500,000 gallons produced in New York State
(attach additional sheets if necessary)
A
B
Beer production facility’s physical address
Total gallons of beer
produced in NYS in
this tax year
1 Total of column B amounts from additional Form(s) CT-636, if any
1
2 Add column B amounts
.............
2
(include any amount from line 1)
3 Enter the lesser of line 2 or 500,000 ..........................................
3
4 Total credit for first 500,000 gallons produced in New York State
4
(multiply line 3 by .14; see instr.)
Part 2 – Credit for gallons produced in New York State in excess of 500,000
(attach additional sheets if necessary)
A
B
Beer production facility’s physical address
Total gallons of beer
produced in NYS in
this tax year
5 Total of column B amounts from additional Form(s) CT-636, if any
5
6 Add column B amounts
.............
6
(include any amount from line 5)
7 Subtract 500,000 from line 6 .....................................................
7
8 Enter the lesser of line 7 or 15,000,000
...........
8
(see instructions)
9 Total credit for gallons produced in New York State in excess of 500,000
9
(multiply line 8 by .045)
10 Add lines 4 and 9 .......................................................................................................................
10
11 Partner: Enter your share of credit from your partnership
.....................................
11
(from line 23)
12 Add lines 10 and 11
..........................................................................................
12
(see instructions)
544001140094
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