Delaware Alcoholic Beverage Manufacturers Tax Return

Tax day has passed, and refunds are being processed! You can still e-file a late tax return here

with TurboTax

Alcoholic Beverage Manufacturers Tax Return
Form 1800MSTATE OF DELAWARE
ALCOHOLIC BEVERAGE
MANUFACTURERS TAX RETURN
FORM 1800M

Reset

Print Form
Revenue Code 0018-01

Employee Identification Number:

CHECK APPLICABLE BOX
Farm Winery
Brewery-Pub
Microbrewery

Name of
Licensee:

REPORTING PERIOD

Telephone:

*DF44616019999*

Address:

DF44616019999

City:
State:

COLUMN A
BEER
(barrels)

Zip:

COLUMN B
CIDER
(gallons)

COLUMN C
WINE
(gallons)

-- N / A --

COLUMN D
COLUMN E
HIGH SPIRITS LOW SPIRITS
(gallons)
(gallons)

1. Inventory at beginning of month ...........................................
2. Quantity produced during month .........................................
3. Returns from prior month sales ...........................................
4. TOTAL (add lines 1, 2, 3) ....................................................
5. Breakage/spoilage/samples/destruction
during month.........................................................................
6. Other inventory losses: (attach explanation) .......................
7. Inventory at end of month ....................................................
8. TOTAL: (line 4 less lines 5, 6, 7) ..........................................
9. Tax exempt sales - Military ...................................................

-- N / A --

10. Tax exempt sales - Out of State .........................................
11. Tax exempt sales - to Importers .........................................
12. Net taxable quantity sold during month:
(line 8 less lines 9, 10, 11) ..................................................
13. TAX RATE ..........................................................................

$8.15/brl

$0.27/gal

$1.63/gal

$4.50/gal

14. TAX: (multiply line 12 by line 13 and enter here) ...............
15. Current month’s credits: (instructions on back) .................
16. BALANCE: Subtract line 15 from line 14
(cannot be less than zero) ..................................................
17. If line 15 is more than line 14, subtract line 14
from line 15 and enter here ...............................................
18. Add Columns A, B, C, D, E line 17 and enter here .......................................................................................................................
19. Credit carryover from prior month ............................................................................................................................................
20. Total overpayment: (add line 18 and line 19 and enter here) ..................................................................................................
21. Add Columns A, B, C, D, E line 16 and enter here ........................................................................................................................
22. If line 21 is more than line 20, subract line 20 from line 21 and enter here: (amount you owe)
23. If line 20 is more than line 21, subtract line 21 from line 20 and enter here: (credit carryover)

DATE:

SIGNATURE:

TITLE:

Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief it is true and correct.
File this return with the Delaware Division of Revenue, Field Operations Bureau 20653 N DuPont Hwy Suite 2 Georgetown, DE 19947,
on or before the last day of each month for the preceding month and attach check or money order payable
to the Delaware Division of Revenue for the amount you owe per Line 22.

(Rev 08/2017)

$3.00/gal

INSTRUCTIONS FOR FORM 1800M
GENERAL INSTRUCTIONS:
1.
2.
3.
4.

Every Delaware licensed Farm Winery, Brewery-Pub, Microbrewery must file Form 1800M
This return is to be filed monthly, and is due on or before the last day of the month for the preceding month
except the May return, which is due on or before June 15.
All amounts must be rounded off to the nearest dollar. Do not use cents.
A return must be filed for each month, even if there is no tax due.

SPECIFIC INSTRUCTIONS:
Line 1.

Enter on Line 1 your beginning inventory for the month.

Line 2.

Enter on Line 2 the amount of product produced during the reporting month.

Line 3.

Enter on Line 3 the amount of product sold in a previous month and returned in the reporting month.
Do not include on this line product which is sold and returned in the same month.

Line 4.

Add Lines 1, 2 and 3 and enter on Line 4

Line 5.

Enter on Line 5 the total amount of inventory lost through breakage, spoilage, samples and destruction.

Line 6.

Enter on Line 6 all other inventory losses not from sales, which are not included on Line 5. A full
explanation of all other loses must be attached to the return.

Line 7.

Enter on Line 7 the actual physical inventory at the end of the month.

Line 8.

Subtract Lines 5, 6 and 7 from Line 4 and enter the balance on Line 8.

Line 9.

Enter on Line 9 the total barrels of beer only, which were sold to Instrumentalities of the U.S. Armed
Forces.

Line 10.

Enter on Line 10 the total amount of product sold to Out-of-State Distributors for resale in such other
state.

Line 11.

Enter on Line 11 the total amount of product sole to Delaware licensed Importers.

Line 12.

Subtract Lines 9, 10 and 11 from Line 8 and enter the balance on Line 12.

Line 14.

Multiply the amount(s) on Line 12 by the Tax Rate(s) on Line 13 and enter on Line 14.

Line 15.

Product sold in a previous month to customers other than the Military (beer only). Out-of-State
Distributors and Line 15. Delaware Importers and returned in the reporting month on which the Alcoholic
Beverage Tax was paid, qualifies for a credit. Multiply the amount of product returned by the appropriate
tax rate and enter the amount in the appropriate column(s) on Line 15.

Line 16.

Subtract Line 14, Columns A, B, C, D and E from Line 14, Columns A, B, C, D and E and enter on Line 16. The
amount(s) entered on Line 16 cannot be less than zero.

Line 17.

If Line 15 is more than Line 14, than subtract Line 14 from Line 15 and enter the amount(s) on Line 17.

Line 18.

Add the amount(s) on Line 17, Columns A, B, C, D and E and enter the total on Line 18.

Line 19.

Enter on Line 19 the amount of credit carryover from the immediately preceding month.

Line 20.

Add Lines 18 and 19 and enter the total on Line 20.

Line 21.

Add the amount(s) on Line 16, Columns A, B, C, D and E and enter the total on Line 21.

Line 22.

If the amount on line 21 is more than the amount on Line 20, then subtract Line 20 from Line 21 and enter
the balance on Line 22. This is the amount of tax due with the filing on the return.

Line 23.

If the amount on LIne 20 is more than the amounton Line 21, then subtract Line 21 from Line 20 and enter
the balance on Line 21. This is your Credit Carryover, which should be entered on Line 19 of the next
month’s return.

Extracted from PDF file 2023-delaware-form-1800m.pdf, last modified June 2017

Download This Form

Print This Form

More about the Delaware Form 1800M Corporate Income Tax TY 2023

We last updated the Alcoholic Beverage Manufacturers Tax Return in February 2024, so this is the latest version of Form 1800M, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1800M directly from TaxFormFinder. You can print other Delaware tax forms here.

eFile your Delaware tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Delaware and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Delaware Corporate Income Tax Forms:

TaxFormFinder has an additional 64 Delaware income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 1100	Corporate Income Tax Return Tax Return
Form 700	Delaware Income Tax Credit Schedule Tax Credit
Form 5403	Real Estate Tax Return - Declaration of Estimated Income Tax Estimated
Form 300	Delaware Partnership Return Tax Return
Form 1100S	S Corporation Reconciliation And Shareholders Return

Download all DE tax forms View all 65 Delaware Income Tax Forms

Form Sources:

Delaware usually releases forms for the current tax year between January and April. We last updated Delaware Form 1800M from the Division of Revenue in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Delaware Form 1800M

We have a total of ten past-year versions of Form 1800M in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 1800M

2022 Form 1800M

2021 Form 1800M