Form 8906 - Distilled Spirits Credit

Use Form 8906 to claim the distilled spirits credit. The credit is part of the general business credit.

Grant Deadline

Deadline not available

Funding Amount

Deadline not available

Type of Grant

Tax Credit

Sectors

Food Processing, Hospitality

Demographics

Incorporation

For Profit

Perks

Region Restriction

This grant is restricted to whole of United States

Keywords

transportation, transforming, tax credit, Claim, Enable participants, Generally granted, Distilled Spirits

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

If you are an eligible wholesaler, enter the number of cases of distilled spirits that were bottled in the United States and purchased by you during the tax year directly from the bottler of the spirits. An eligible wholesaler is any person who holds a permit under the Federal Alcohol Administration Act as a wholesaler of distilled spirits and is not a state or political subdivision thereof, or an agency of either.

If you are not an eligible wholesaler, but you are 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 subdivision thereof, or an agency of either, and for which title has not passed on an unconditional sale basis.

Grant Application website

https://www.irs.gov/pub/irs-access/f8906_accessible.pdf

Contact

for more information, please visit the website

https://www.irs.gov/forms-pubs/about-form-8906