Instructions For Form Alc-83 - Monthly Ohio Beer And Malt Beverage Tax Return Page 2
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2ALC-83C
Rev. 8/11
Page 2
Explanation of Lines on Face of Return
The face of the return provides for the summarization of tax liability, the recording of allowable credits, additional tax due or
credit balances.
1. Enter the Tax Due from Schedule A, line 3.
8. If you made the monthly advance tax payment (line 4)
so as to have been received by the Ohio Department of
2. Enter the Tax Due from Schedule B, line 3.
Taxation on or before the 18th day of the report period,
and if such payment exceeds your tax liability (line 3),
3. Enter the total of lines 1 and 2. If you did not make an
the difference should be entered on this line.
advance payment, enter line 3 on line 13. This is your
tax liability.
9. Enter the total of those advance tax payments made so
as to have been received by the Ohio Department of
4. If the monthly advance tax payment was made by you in
Taxation between the 19th and the last day of the report
time to be received by the Ohio Treasurer of State’s offi ce
period, both dates inclusive. The law does not provide for
on or before the 18th day of the report period, enter such
the 3% additional credit on advance payments received
payment on this line. The dates on which advance pay-
after the 18th day of the report period.
ments are received by the Treasurer of State provides the
basis for determination of additional credit and discount.
10. Enter credit balance, if any, from your previous return.
Advance payments that are mailed to the Treasurer of
State should be allowed ample time for delivery.
11. Enter 3% of line 4 as additional credit for the monthly
advance tax payment made so as to have been received
5. If your total beer and malt beverage tax liability (line 3)
by the Ohio Department of Taxation on or before the 18th
is greater than your advance tax payment (line 4), enter
day of the report period.
the difference on this line. If line 4 is greater than line 3,
see instructions for line 8.
12. Enter total of line 7, 8, 9, 10 and 11 on this line.
6. If line 3 exceeds line 4, compute 10% of line 4 and enter
13. If the amount shown on line 5 is greater than the amount
on this line.
of line 12, the difference should be entered on this line.
This fi gure represents the unpaid tax liability, and a re-
7. Enter on this line a discount of 3% of the amount shown
mittance for this amount should be made payable to the
on line 5 or line 6, whichever is smaller, provided that
Ohio Treasurer of State and forwarded with the return.
the additional tax liability, if any, refl ected on line 13 is
paid and the return is fi led within the time prescribed by
14. Do not enter an amount on this line unless line 12 is
law. If no amount is shown on either line 5 or line 6 or if
greater than line 5. In that case, enter the excess of line
no monthly advance tax payment is shown on line 4, no
12 over line 5 on this line. This is your credit balance and
discount is applicable.
should be carried forward to line 10 of the next return.
If you have any questions concerning Ohio’s beer and malt beverage tax, please contact the Ohio Department of Taxation,
Excise Tax Section, P.O. 530, Columbus, OH 43216-0530, or call us at (855) 466-3921.
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