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Recordkeeping: alcoholic beverage production credit

When claiming this credit, you must keep the following required documentation for your records:

  • copies of Form MT-40, Return of Tax on Wines, Liquors, Alcohol, and Distilled or Rectified Spirits, for each month of the tax year
  • copies of Form MT-41, Beverage Inventories and Purchases, for each month of the tax year
  • copies of Form MT-50, Beer Tax Return, for each month of the tax year
  • copies of Form MT-60, Cider Tax Return, for the tax year
  • organizational chart that includes entity names, identification numbers, and percentage of ownership

Note: We may require additional information based on the specific facts of your credit claim. 


To claim the credit, you’ll need to file either:

  • Form CT-636, Alcoholic Beverage Production Credit, if you’re a corporation; or
  • Form IT-636, Alcoholic Beverage Production Credit, if you’re not a corporation.

See Alcoholic beverage production credit for detailed information about the credit and to access the credit forms.

Updated: