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What is the Alcohol eFile application?
The Comptroller of Maryland has created an application to provide electronic access for filing your Alcohol Excise tax returns. With Alcohol eFile you will be able to access electronic versions of the tax forms that will allow you to submit your tax return completely online. The program features buildable lists for your vendors and your customers. The lists are stored for future use making it easier and faster to submit each time you file your return using Alcohol eFile.
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Who can use the Alcohol eFile application?
Alcohol eFile is for any business that has an alcohol license or permit issued by the Comptroller of MD. Licensed businesses must file an alcohol excise tax return even if the business does not sell, deliver or transfer any alcoholic beverage into Maryland during the reporting period. A zero return is required by the due date of the reporting period for each license and permit type. When filing zero activity, only the primary form is required.
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What forms are available?
Currently the following forms are available:
- Form 024 Non-Resident Winery, Distillery and Brewery Tax Return
- Form 024-1 Monthly Report of Deliveries to Maryland Retailers
- Form 037-2 Recapitulation of Beer Deliveries in Gallons to Retailers by Political Subdivision
- Form 034-5 Recapitulation of Wine & Distilled Spirits Deliveries in Gallons to Retailers By Political Subdivision
- Form 034 Manufacturers and Wholesalers of Distilled Spirits and Wine
- Form 034-1 Report of Wine and Distilled Spirits Activity
- Form 034-5 Recapitulation of Wine & Distilled Spirits Deliveries in Gallons to Retailers By Political Subdivision
- Form 034-10 Report of Wine and Distilled Spirits
- Form 037 Maryland Wholesalers Monthly Beer Report
- Form 037-2 Recapitulation of Beer Deliveries in Gallons to Retailers by Political Subdivision
- Form 030 Schedule of Beer Acquisitions/Dispositions
- Form 40 Request for Maryland Release of Foreign Beer
- Form 315 Direct Wine Shipper
- Form 315-1 Direct Wine Shipper
- Form 317 Monthly Return of Alcoholic Beverages Sales in Maryland by Railroads Steamboats and Airplanes Operating within the Boundaries or Waters of the State of Maryland
- Form 324 Resident/Non-Resident Dealer Beer
- Form 030 Schedule of Beer Acquisitions/Dispositions
- Form 376 Brewery
- Form 030 Schedule of Beer Acquisitions/Dispositions
- Form 037-2 Recapitulation of Beer Deliveries in Gallons to Retailers by Political Subdivision
- Form 532 Family Beer And Wine Facility Permit Report
- Form 532-1 Family Beer and Wine Facility Detail Report
- Form 532-2 National Family Beer and/or Wine Exhibition Return
PDF forms are available HERE.
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What is the due date for my license type?
License / Permit Type |
Primary Form Type |
Secondary Form Types |
Due Date |
Form 315 |
315-1 |
10th of the month following the report quarter. |
Form 532 |
532-1 |
ANNUALLY - 15th of October |
Form 034 |
034-1, 034-10 |
MONTHLY – Due on the 20th day of the month following the report month.
QUARTERLY – Due the 15th of the month that follows the report quarter.
|
Form 376 |
030, 037-2 |
QUARTERLY – Due the 10th of the month that follows the report quarter. |
Form 034 |
034-1, 034-5, 034-10 |
MONTHLY – Due on the 20th day of the month following the report month.
QUARTERLY – Due the 15th of the month that follows the report quarter.
|
Form 024 |
024-1 |
10th of the month following the report month. |
Form 324 |
030 |
15th of the month following the report month. |
Form 024 |
024-1, 034-5 |
10th of the month following the report month. |
Form 024 |
024-1, 034-5 |
10th of the month following the report month. |
Form 324 |
030 |
15th of the month following the report month. |
Form 317 |
|
25th of the month following the report month. |
Form 037 |
037-2, 030 |
10th of the month following the report month. |
Form 034 |
034-1, 034-5, 034-10 |
MONTHLY – Due on the 20th day of the month following the report month.
QUARTERLY – Due the 15th of the month that follows the report quarter.
|
Form 040 |
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N/A
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Form 034 |
034-1, 034-5, 034-10 |
MONTHLY – Due on the 20th day of the month following the report month.
QUARTERLY – Due the 15th of the month that follows the report quarter.
|
Form 037 |
037-2, 030 |
10th of the month following the report month. |
Form 040 |
|
N/A
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Form 037 |
037-2, 030 |
10th of the month following the report month. |
Form 532-2 |
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Any day - Due not later than 30 days after an exhibition for which a permit was issued by the Comptroller. |
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When can I file my tax return?
You can begin putting together your tax return information at any time during the filing month or filing quarter. Each completed step will be saved as you add information with the option to quit and return to complete the form later. The tax return schedules can be populated with your business activity throughout the filing period. Update your information at intervals that are convenient for you. By the month or quarter’s end your return is almost complete. Once the filing period has ended, simply provide the final details and click the submit button! It’s that easy!
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How far back can I file?
You may file a return for any period within the previous 24 months from the current month.
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How far ahead can I file?
The current completed period is the earliest period you can file. No future filing is accepted.
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How do I correct my return after it is submitted?
Tax returns cannot be electronically modified once you have submitted the form. If you need to make corrections to a previously submitted tax return, an AMENDED form must be completed. Please complete a PDF form with the corrected information for the reporting period. Amended Returns must be mailed:
Comptroller of Maryland
Revenue Administration Division
P.O. Box 2999
Annapolis MD 21404-2999
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How can I pay my alcohol tax liability electronically?
Whether you file using Alcohol eFile, submission by email or regular mail, you may electronically pay your alcohol tax liability using the Comptroller’s Direct Debit application at:
https://interactive.marylandtaxes.gov/Extranet/red/attb/taxpayment/
When submitting a payment electronically, please pay on or before the due date. A late payment will be subject to penalty and interest.
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How can I pay my alcohol tax via check?
If you have filed using the Alcohol eFile application, include a copy of the confirmation page from your electronic filing with your check. You can view the confirmation page of previous filings by viewing the form through the Filing History page and selecting the View Confirmation Page link at the top of the return. Remember to write your license or permit number on your check.
If you have filed using submission by email or regular mail, include a copy of the Primary Form (first page of tax return) with your check. Remember to write your license or permit number on your check.
Mail confirmation page or Primary Form and payment to:
Comptroller of Maryland
PO Box 2999
Annapolis, MD 21404-2999