IT-636: Alcoholic Beverage Production Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-636 is used to calculate and claim New York’s Alcoholic Beverage Production Credit. It records eligibility information and calculates credits for alcoholic beverages produced in New York State.
Who files this form
Use Form IT-636 to claim the alcoholic beverage production credit as an individual, including a sole proprietor, a partnership, or a fiduciary of an estate or trust. The form also covers shares of the credit received by partners, New York S corporation shareholders, and beneficiaries.
If you earned the credit directly, Schedule A requires you to be registered as a distributor under Tax Law Article 18. It asks whether you produced the following amounts in New York State during the tax year:
- 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 are not a registered distributor, or you answer No to all four production questions, the form says you do not qualify. Filers receiving a share of the credit instead follow the Schedule G instructions.
What you'll need
Have the following information ready, as applicable:
- Your tax period beginning and ending dates, and your name and identifying number as shown on your return.
- The registered distributor's name, employer identification number (EIN), and State Liquor Authority (SLA) license number.
- Each production facility's physical address.
- Form(s) MT-456 showing production totals. Schedules B through D use gallons of beer, cider, and wine. Schedule E uses liters of liquor, separated by alcohol content.
- If you received a share of the credit, each entity's name, type, EIN, and your credit share by beverage category.
- For an estate or trust, beneficiaries' names and identifying numbers, and their allocated credit shares. Beneficiary names must match Form IT-205, Schedule C.
Schedule E also calls for amounts from lines 5 and 6 of the Liquor worksheet referenced in the instructions.
How to file
Submit Form IT-636 with Form IT-201, IT-203, IT-204, or IT-205, as applicable.
All filers must enter their tax period and complete line A. Your answer determines which schedules to complete:
- Individual or sole proprietor who earned the credit: Complete Schedule A, the applicable beverage schedules B through E, and Schedules F and I.
- Fiduciary who earned the credit: Complete Schedule A, the applicable beverage schedules B through E, and Schedules H and I.
- Partnership that earned the credit: Complete Schedule A and the applicable beverage schedules B through E.
- If you answer No on line A: Complete Schedules G and I. Do not complete Schedules A through F. A fiduciary must also complete Schedule H.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving line A or the tax period blank. The form requires all filers to complete these items.
- Continuing after failing Schedule A's eligibility checks. The form says to stop if you are not registered as a distributor or answer No to all four production questions.
- Completing the wrong schedules after answering No on line A. The form specifically says not to complete Schedules A, B, C, D, E, or F.
- Skipping Schedule H for an estate or trust. The form states that an estate or trust must complete this part.
- Submitting IT-636 without the accompanying return. The form directs you to submit it with Form IT-201, IT-203, IT-204, or IT-205.
Questions people ask
Which schedule covers each beverage?
Use Schedule B for beer, Schedule C for cider, Schedule D for wine, and Schedule E for liquor produced in New York State.
How do I report a credit received from another entity?
Schedule G asks for the entity's name, type, EIN, and your credit share by beverage category. Enter P for a partnership, S for a New York S corporation, or ET for an estate or trust.
Does Schedule E use gallons or liters for liquor production entries?
Its production columns ask for total liters from Form(s) MT-456. Column B is for liquor containing more than 2% but not more than 24% alcohol by volume (ABV). Column C is for liquor containing more than 24% ABV. The credit calculation also uses amounts from the Liquor worksheet referenced in the instructions.
What if I need more room for production facilities?
Schedules B through E say to submit additional forms if necessary. Each schedule provides space to include totals from those additional forms.