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Small Winery Credit and Annual Production Report
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The Credit
Small wineries that produce 75,000 gallons or less of wine and cider in a calendar year qualify for this tax credit. If eligible, they claim the credit on the excise tax they owe on wine and cider sales in the following fiscal year.
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The Annual Report
You must report the amount of gallons of wine or cider you produced during the calendar year on Form LB56P, Small Winery Production Report. File your report with your December Form LB56F, Farm Winery Tax Return, due January 18.