CT-636: Alcoholic Beverage Production Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-636 is used by corporations to claim New York’s Alcoholic Beverage Production Credit. It records eligibility and calculates credits for beer, cider, wine, or liquor produced in New York State, with separate reporting for credits received through a partnership.
Who files this form
Form CT-636 is for corporations claiming the alcoholic beverage production credit, including corporate partners claiming a share of the credit received from a partnership.
A corporation claiming credit for its own production must be registered as a distributor under Tax Law Article 18. Schedule A also asks whether its New York State production for the tax year was within these limits:
- Beer: 60 million gallons or less.
- Cider: 60 million gallons or less.
- Wine: 20 million gallons or less.
- Liquor: 800,000 gallons or less.
If you answer No to all four production questions, the form says you do not qualify for the credit for that tax year. Corporate partners claiming a partnership share follow the separate schedule directions on the form.
What you'll need
Have the following information and forms available, as applicable:
- Your corporation’s legal name, EIN, and tax period beginning and ending dates.
- The registered distributor’s name, EIN, and State Liquor Authority license number.
- Physical addresses of production facilities.
- Form(s) MT-456 for production amounts. The beer, cider, and wine schedules ask for gallons. The liquor schedule asks for liters, separated by alcohol content.
- Each partnership’s name, EIN, and your share of its credit by beverage category, if claiming a partnership credit.
- Tax due before credits, credits claimed before this credit, and minimum tax, if completing Schedule G.
- Form CT-3, CT-3-A, or CT-3-S, which must be filed with CT-636.
New York S corporations report the applicable credit amounts on Form CT-34-SH. Schedule E also calls for amounts from the Liquor worksheet referenced in the instructions.
How to file
File Form CT-636 with Form CT-3, CT-3-A, or CT-3-S. The supplied form does not give a mailing address or e-file directions.
All filers must enter their tax period and complete line A to indicate whether they earned the credit themselves or received it as a corporate partner.
- C corporations earning the credit: Complete Schedule A, the applicable production Schedules B through E, and Schedules F and G.
- C corporations claiming a partnership share: Complete Schedules F, G, and H.
- New York S corporations earning the credit: Complete Schedule A and the applicable production Schedules B through E.
- New York S corporations claiming a partnership share: Complete Schedule H.
New York S corporations transfer the applicable credit amounts to Form CT-34-SH. Filers completing Schedule G transfer the credit used, refund, and next-year overpayment amounts to their franchise return as directed.
Common mistakes
- Leaving required fields blank: All filers must enter the tax period and complete line A.
- Continuing after an eligibility stop: Schedule A says to stop if you are not a registered distributor, or if you answer No to all four production questions.
- Completing the wrong schedules as a New York S corporation: The form says S corporations do not complete Schedules F and G.
- Running out of space without adding forms: The production schedules and Schedule H direct filers to attach additional forms if necessary.
- Entering a negative credit limitation: On line 40, enter 0 if the result is zero or less.
- Requesting too large a refund: Line 43 limits the refund to the unused credit on line 42.
Questions people ask
Which schedule covers each beverage?
Schedule B covers beer, Schedule C covers cider, Schedule D covers wine, and Schedule E covers liquor produced in New York State.
Can a corporate partner claim a share of the credit?
Yes. Schedule H records each partnership’s name, EIN, and the corporate partner’s share of the credit by beverage category.
What rates apply to beer, cider, and wine?
For the first 500,000 gallons, the form uses $0.14 per gallon for beer and cider and $0.30 per gallon for wine. For gallons above 500,000, it uses $0.045 per gallon, with that portion of the calculation limited to 15,000,000 gallons for each beverage.
What happens to unused credit?
Schedule G allows unused credit to be refunded or applied as an overpayment to next year’s tax. New York S corporations do not complete Schedule G.