Instructions For Form 1650 - Idaho Beer Wholesalers And Breweries Tax Return

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EIN00015
11-22-13
FORM 1650 INSTRUCTIONS — IDAHO BEER WHOLESALERS AND BREWERIES TAX RETURN
YOU MUST FILE A RETURN FOR EACH FILING PERIOD, EVEN WHEN NO TAX IS DUE.
LABELS ARE INCLUDED FOR YOUR CONVENIENCE.
Every Idaho wholesaler and brewery is required to file a beer tax
EXEMPTIONS
return. The return is due on the 15th day immediately following
the tax period. ON ALL FORMS, ROUND FIGURES TO THE
Line 9. Sales/Transfers to Idaho Wholesalers - Complete Form
BR 1602 and enter the total from the last page, line 20.
NEAREST WHOLE GALLON.
Line 10. Sales/Transfers to Out-of-State Wholesalers -
You must sign your return to make it valid. Unsigned
Complete Form BR 1603 and enter the total from the last page,
returns may result in penalty or interest, or both. Indicate
your title, the date, and phone number of your business.
line 20.
Verify your information on the form. Draw a line through any
Line 11. Sales to Military or Liquor Dispensaries - Complete
Form BR 1604 and enter the total from the last page, line 20.
errors and write in the correct information. If you have made
changes, mark the "Address change" box. Check the "Cancel
permit" box if you want to cancel your Idaho beer tax permit.
Line 12. Other exempt Sales or Transactions - If you enter an
amount here, you must attach copies of your invoices and a
WHOLESALERS - Complete all forms.
complete explanation.
BREWERIES - Complete Form BR 1650 (lines 8 through 20).
Line 13. Total Exemptions - Add lines 9, 10, 11, and 12.
Also complete Forms BR 1602, 1603, 1604 and 1605.
TAX COMPUTATION. (Round all figures to WHOLE DOLLARS.)
REPORTING PERMIT NUMBERS - Forms BR 1601 and BR
1602 require that you use "reporting permit numbers." If you
Line 14. Total Taxable Gallons - Follow the instructions
don't list the reporting permit number of the vendors you have
provided.
purchased from, you are acting as your own importer. List the
vendor name and vendor invoice date and number, BUT INSERT
Line 15. Tax Due or [Refund] - Multiply line 14 by the tax
YOUR OWN REPORTING PERMIT NUMBER.
rate ($.15). If the amount reflects a refund, insert the figure in
[brackets].
SCHEDULES - If you need extra schedules, visit our website at
tax.idaho.gov and click on "Tax Types," then select "Beer tax"
Line 16. Credit from Previous Period - If you have received a
(tax.idaho.gov/i-1021), or call us at 334-7660 in the Boise area
letter from the State Tax Commission telling you that you have
or toll free at (800) 972-7660.
a credit due from a prior tax period and you wish to use that
credit on this return, attach the letter to this return and enter the
amount to be applied to this tax liability.
FORM BR 1650 BEER TAX RETURN
Line 17. Total Tax Due or [Refund] - Subtract line 16 and line 15.
ACCOUNTABLE GALLONS
LIne 18. Penalty - Delinquent returns are subject to penalty. No
Line 1. Beginning inventory - This should be the ending
inventory from the prior tax month. You must take a physical
penalty is due if no tax is due. Penalty is 5% of the tax due for
each delinquent month or portion of a month. The maximum
inventory of your beer at the end of each month.
penalty is 25% and the minimum penalty amount is $10.00.
Line 2. Total purchases - Complete Form BR 1601 and enter
the amount from the last page, line 20.
Interest. Interest accrues on delinquent payments from the due
date until paid. Rates are as follows:
Line 3. Add lines 1 and 2.
1/1/2014 - 12/31/2014, 4% per year
Line 4. Ending inventory - Take a physical count of your beer
1/1/2013 - 12/31/2013, 3% per year
inventory at the close of the last working day of the tax period.
1/1/2012 - 12/31/2012, 4% per year
1/1/2011 - 12/31/2011, 4% per year
Enter the total gallons on hand on this line.
Line 5. Spoilage - You are allowed to deduct up to .5% (.005) of
Line 19a. Total Due - add lines 17 and 18. ATTACH YOUR
Total Purchases (line 2) without attaching documentation. Claim
PAYMENT FOR ANY AMOUNT DUE.
actual spoilage only. If your spoilage exceeds .5% of line 2,
you must attach satisfactory proof such as copies of insurance
Line 19b. Refund - If the amount on line 17 is a refund of $200
claims, police reports, or forms confirming that destruction was
or more, a check will be sent to you. If the amount is under
witnessed by a Tax Commission employee.
$200, you will receive a "credit due" notification to be used with
future returns.
Line 6. Total Deductions - Add lines 4 and 5.
FORM BR 1601 BEER PURCHASES
Line 7. Total gallons to account for - Subtract line 6 from line 3.
Only wholesalers complete this form. Breweries do not use this
Line 8. BREWERIES - Begin here. Check the box and enter
form.
total gallons sold. Wholesalers do not use this line.
Enter the purchases you have made during the month from
BREWERIES MANUFACTURING STRONG BEER ARE
manufacturers, importers, and other wholesalers.
DEFINED AS WINERIES (Strong beer is beer with alcohol
content over 4% by weight.) DO NOT report strong beer on this
tax return.

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