Schedule ALC-FW-S, the “Indiana Farm Winery Excise Tax Schedule,” is a specialized tax form designed for holders of farm winery permits in Indiana. Its primary function is to itemize and substantiate deductions and report specific non-taxable wine movements. Wineries use this schedule to report three distinct types of transactions: tax-exempt sales (such as for religious use or out-of-state shipments), wine that has been returned to the winery or destroyed, and wine sold to Indiana wholesalers. While sales to wholesalers are reported here for informational purposes and do not directly impact the tax calculation on this form, the other two categories serve as deductions that lower the winery’s overall excise tax liability. This schedule serves as the supporting documentation for the totals entered on the main excise tax return.
How To File Schedule ALC-FW-S
This schedule is typically filed as an attachment to your primary monthly or annual excise tax return. You must ensure that every relevant transaction is itemized individually; do not group them into single lump sums unless instructed. Ensure that your name, federal identification number, and the reporting period are clearly entered at the top of the form exactly as they appear on your winery permit.
Understanding Transaction Types
Before filling out the columns, you must determine which “Transaction Type” code applies to the wine you are reporting.
- Transaction Type A: Use this for tax-exempt sales, specifically those made for sacramental or religious purposes, or for wine shipments sent out of state.
- Transaction Type B: Use this for gallons of wine that were returned to the winery or destroyed. You must attach separate documentation to prove these returns or destruction.
- Transaction Type C: Use this to report gallons sold to Indiana wholesalers. Note that this is for information only and is not part of the tax calculation.
How to Complete ScheduleALC-FW-S
Line-By-Line Column Instructions
Column 1: Transaction Type
Enter the specific letter code (A, B, or C) that corresponds to the transaction you are recording.
Column 2: Document Type
Enter the code that best describes the source document for the transaction. Use one of the following standard abbreviations:
- A: Affidavit
- C: Confirmation
- CM: Credit Memo
- I: Invoice
- O: Other
- PO: Purchase Order
- RG: Returned Goods Authorization
Column 3: Document Date
Enter the date listed on the document (invoice, memo, etc.) you identified in Column 2.
Column 4: Document Number
Write down the unique reference number assigned to that specific transaction document.
Column 5: Permit Number Or FID
If the business or entity involved in the transaction holds an Indiana alcoholic beverage permit, enter that permit number here. If they do not have a state permit, you must enter their Federal Identification Number (FID).
Column 6: Customer Name
Enter the full legal name of the business or entity involved in the transaction.
Column 7: Street Address
Provide the street address of the entity listed in Column 6.
Column 8: City And State
Enter the city and state where the entity is located.
Column 9: ZIP Code
Enter the ZIP code for the entity’s location.
Column 10: Total Gallons
Enter the total number of gallons involved in this specific transaction. You must round this figure to two decimal places (e.g., 100.00).
Calculating Totals
Line 11: Total Gallons Transaction Type A
Add up all the gallon amounts entered in Column 10 that are marked as “Transaction Type A.” Enter the sum here. This total represents your deduction for exempt sales.
Line 12: Total Gallons Transaction Type B
Add up all the gallon amounts entered in Column 10 that are marked as “Transaction Type B.” Enter the sum here. This total represents your deduction for returned or destroyed wine.