FAQ

  • 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.

  • What is the NEW Alcohol Tax Return email submission?

    You can save the trip to the post office! Simply complete your tax return, save the forms and all supporting schedules in .pdf format and send it as an attachment to ALCOHOL@COMP.STATE.MD.US. You may attach the return in a single .pdf file (preferred) or multiple .pdf files as long as the total size of the email does not exceed 140MB.

  • 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.

  • What forms are available?

    Currently the following forms are available:

    Form 018 Non Resident Winery
    Form 018-1 Non Resident Winery Monthly Report of Deliveries to Maryland Retailers
    Form 034 Monthly/Quarterly Excise Tax Return from Manufacturers and Wholesalers of Distilled Spirits and Wine
    Form 034-2 Finished Products Acquisition Report of Wine and Distilled Spirits
    Form 034-3 Finished Products Disposition Report of Wine and Distilled Spirits
    Form 034-3E Finished Products Disposition Report of Wine and Distilled Spirits
    Form 034-5 Recapitulation of Wine and Distilled Spirits Deliveries in Gallons to Retailers by Political Subdivision
    Form 034-10 Finished Products Disposition Report of Wine and Distilled Spirits
    Form 037 Maryland Wholesalers Monthly Beer Report
    Form 037-2 Recapitulation of Beer Deliveries in Gallons
    Form 037-5 Maryland Wholesalers Monthly Beer Report
    Form 315 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 323 Resident/Non-Resident Dealer's Monthly Report of Beer Deliveries into Maryland
    Form 375 Non Resident Brewery
    Form 374 Non Resident Brewery Monthly Report of Beer Deliveries into Maryland
    Form 376 Brewery
    Form 376A Brewers Report of Contracted Beer Acquisitions
    Form 376D Brewers Report of Beer Dispositions
    Form 037-2 Recapitulation of Beer Deliveries in Gallons
    Form 395 Non Resident Distillery
    Form 395/1 Non Resident Distillery Monthly Report of Deliveries to Maryland Retailers
    Form 532-2 National Family Beer and/or wine Exhibition Report

    PDF forms are available HERE.

  • What is the due date for my license type?

    License / Permit Type Primary Form Type Secondary Form Types Due Date
    DW Form 315   10th of the month following the report quarter.
    FP Form 532 532-1 ANNUALLY - 15th of October
    M1, M2, M3, M4 Form 034 034-2, 034-3, 034-3E, 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.
    M5 Form 376 376A, 376D 10th of the month following the report month.
    M6, M7, M8 Form 376 376A, 376D, 037-2 10th of the month following the report month.
    M9 Form 034 034-2, 034-3, 034-3E, 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.
    NB Form 375 374 10th of the month following the report month.
    ND Form 324 323 15th of the month following the report month.
    NL Form 395 395-1, 034-5 10th of the month following the report month.
    NW Form 018 018-1, 034-5 10th of the month following the report month.
    RD Form 324 323 15th of the month following the report month.
    RE, RF, RG Form 317   25th of the month following the report month.
    W1, W3 Form 037 037-2, 037-5 10th of the month following the report month.
    Form 034 034-2, 034-4, 034-3E, 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   N/A
    W2, W6, W8 Form 034 034-2, 034-3, 034-3E, 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.
    W4 Form 037 037-2, 037-5 10th of the month following the report month.
    Form 040   N/A
    W5 Form 034 034-2, 034-3, 034-3E, 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.
    W7 Form 037 037-2, 037-5 10th of the month following the report month.
    WE Form 532-2   Any day - Due not later than 30 days after an exhibition for which a permit was issued by the Comptroller.
  • 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!

  • How far back can I file?

    You may file a return for any period within the previous 24 months from the current month.

  • How far ahead can I file?

    The current completed period is the earliest period you can file. No future filing is accepted.

  • 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. You may submit the report by email to ALCOHOL@COMP.STATE.MD.US.

  • 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.

  • 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