Last Updated : January 14, 2009
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8900

Form 8906

Distilled Spirits Credit

PURPOSE OF THE FORM:

Use form 8906 to claim the distilled spirits credit. This credit is a part of general business credit.
This credit is figured by multiplying the number of cases of bottled distilled spirits purchased or stored during the tax year by the average tax- finaning per case for the most recent calender year ending before the beginning of the tax year.

Line 1:

If you are an eligible wholesaler , enter the number of cases of distilled spirits that were bottled in the United States and purchased during the tax year directly from the bottler of spirits.

If you are not an eligible wholesaler, but subject to section 5005, enter the number of cases of bottled distilled spirits which are stored in a warehouse operated by , or on behalf of , a state or any political subdividion thereof , or an agency of either and for which title has not passed on an unconditional sale basis.

Line 2:

This is the average tax financing cost per case which has been fixed for 2006.

Line 3:

The program multiplies amount entered on line 1 by the average tax financing cost per case on line 2 and enters the result on this line as a rounded figure.

Line 4:

The amount on this line comes from schedule K-1P/S and schedule K-1ET line named Distilled Spirits Credits.

Line 5:

The programs adds line 3 and line 4 and enters the result here and also reports this amount on FORM 3800.

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