Brewer Credit and Annual Production Report
Brewers who produce less than 250,000 barrels of fermented malt beverage in a calendar year qualify for the brewer credit.
The Annual Report
You must report the total barrels of beer you produced during the calendar year on Form LB42, Annual Beer Production Report. File your report with your December Form LB41, Excise Tax Return for Brewers. You must report the total barrels you produced, not your total sales.