General Rules
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You
must complete these Items on Every Excise Tax Return
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1, 2,
3, 4, 6, 7, 8, 11, 17, 18,19, 20, 21, 22, 23, 24, 25, 30
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Complete
these Items only when they apply to you
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5, 26,
27, 28, 29, 31, 32, 33, 34, 35 |
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Specific
Rules
Item
1
- Format
your Serial Numbers for Semi-monthly excise tax returns like
this: 2002-01, 2002-02, 2002-03, etc.
- Format
your Serial Numbers for Pre-payment excise tax returns like
this: P-2002-01, P-2002-02, P-2002-03, etc.
Item
2
Check OTHER
if you have no liability with this return, and print none due.
Item 3
Enter the
amount you are paying with your tax return, not the amount due.
Item 4
- If you
are filing a semi-monthly tax return, make sure you check period
and enter the correct beginning and ending dates of the period (See
the attached Alcohol & Tobacco
Excise Tax Due Dates).
Examples of acceptable dates
Beginning: January 1, 2002 (The beginning of a period falls
on the 1st or 16th of each month; for September only, the 1st, 16th,
26th or 27th)
Ending: January 15, 2002 (The ending of a period falls on the
15th, 28th, 30th, or 31st of each month; for September only, the 15th,
25th, 26th or 30th)
- Do NOT
combine multiple periods on one excise tax return. File a separate
tax return for each tax period
- Remember:
Three returns are due in September, not two!!
- If you
are filing a PREPAYMENT tax return, make sure you check prepayment
and enter, in Item 5, the date that the taxable removal is made.
- If you
are also liable for excise tax on distilled spirits, wine, or tobacco
products you must file a separate tax return for each of those in
addition to your tax return for beer.
Item
25
Print None
if you have no increasing adjustments.
Item
25-27
If you
need to make an increasing adjustment for underpayments made in prior
return periods, enter a short explanation of the adjustment in column
(a), the amount of additional tax due in column (b), the amount of interest
due in column (c), and the amount of penalty due, if any, in column
(d). Contact your Specialist in Beer Unit A or B for penalty and interest
calculations.
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