How to Fill Out California Form AT-150 (w/Examples) + FAQs

Yes, you can fill out California Form AT-150 correctly on your own if you follow the line-by-line instructions from the California Department of Tax and Fee Administration, gather your sales and inventory records first, and file by the statutory due date. Form AT-150 is the Alcoholic Beverage Tax Return used by licensed beer manufacturers, winegrowers, distilled spirits manufacturers, and importers to report taxable transactions to the state.

Missing a single line, misclassifying a beverage category, or filing late triggers automatic penalties under Revenue and Taxation Code section 32252, which can stack up fast. According to the CDTFA Annual Report, California collected over $419 million in alcoholic beverage taxes in the most recent reporting year, and audit adjustments closed gaps for nearly one in five filers reviewed.

Here is what you will learn in this guide:

• 📋 How to complete every line of Form AT-150 with confidence
• 🍷 Which beverage categories belong on which schedule and why
• ⏰ Critical due dates, extensions, and the cost of missing them
• 🧾 Three real filer scenarios with named examples and outcomes
• ⚠️ The seven most common AT-150 mistakes and how to avoid them

What California Form AT-150 Is and Who Must File It

California Form AT-150 is the official monthly Alcoholic Beverage Tax Return administered by the CDTFA, which took over alcohol tax administration from the State Board of Equalization on July 1, 2017, under AB 102. The return reports gallons of beer, wine, and distilled spirits sold, transferred, used, or otherwise removed from a licensed bonded premises in California during a single reporting month.

The form exists because California imposes an excise tax on alcoholic beverages under Revenue and Taxation Code section 32151 for beer and wine and section 32201 for distilled spirits. The consequence of not filing is steep: a 10% penalty plus interest, a possible license suspension by the California Department of Alcoholic Beverage Control, and personal liability for responsible officers under RTC section 32312.

A common misconception is that small craft producers are exempt. They are not. Even a tiny winery making 200 cases a year must file AT-150 if it holds a Type 02 winegrower license issued by the ABC.

Who Must File

You must file Form AT-150 every month if you hold any of these CDTFA accounts tied to an ABC license:

• Beer Manufacturer (Type 01 or 23)
• Winegrower (Type 02)
• Brandy Manufacturer (Type 03 or 05)
• Distilled Spirits Manufacturer (Type 04)
• Beer and Wine Importer (Type 09)
• Distilled Spirits Importer (Type 12)
• Common Carrier (Type 10)
• Customs Broker (Type 11)

The duty to file applies even when you owe zero tax for the month, because California requires a zero return under Regulation 2536. Skipping a zero return triggers the same late-filing penalty as skipping a return with tax due, which surprises many first-time licensees.

Reporting Period and Due Date

The reporting period for Form AT-150 is the calendar month, and the return is due on or before the 15th day of the following month. For example, the January 2026 return is due February 15, 2026, and the December 2025 return is due January 15, 2026.

If the 15th falls on a Saturday, Sunday, or state holiday, the due date moves to the next business day under RTC section 11003. The consequence of missing the deadline is a flat 10% penalty on the tax due plus interest at the CDTFA-published rate, which is currently set semiannually.

A real-world example helps: Maria Chen, owner of Golden Bear Brewing in Oakland, mailed her February 2026 return on March 16, 2026, one day late. Her $4,200 tax bill grew by $420 in penalties and roughly $14 in interest before she could correct the filing.

Before You Start: Documents and Numbers You Need

Gathering records before opening the form prevents most filing errors and saves hours of rework. The CDTFA expects you to retain detailed records under Regulation 2540 for at least four years, and auditors will request these same records during any review.

Failing to keep contemporaneous records is its own violation. The consequence is that the CDTFA can issue a best-information-available assessment, which usually estimates tax higher than your actual liability and shifts the burden of proof to you.

A common misconception is that QuickBooks reports alone are enough. They are not, because AT-150 requires gallon-level detail by beverage class and by transaction type, which most accounting systems do not track natively without a custom alcohol module.

Required Source Documents

Pull these documents before you begin:

• Beginning and ending physical inventory counts in wine gallons
• Production reports from your federal TTB Report of Operations
• Bills of lading for inbound and outbound shipments
• Sales invoices showing the licensee number of each buyer
• Export documentation including ocean bills of lading or TTB Form 5100.11
• Destruction reports signed by a CDTFA or ABC representative
• Tax-paid purchase invoices from California-licensed wholesalers

Each document supports a specific line on AT-150 or one of its schedules. Missing even one category, such as destruction reports, can cost you a legitimate deduction and inflate your tax by hundreds or thousands of dollars per filing period.

Account and License Numbers

You must have your CDTFA account number, your ABC license number, and your federal TTB basic permit number at hand. These numbers anchor your filing to your regulatory identity, and any mismatch causes the online filing system to reject the return.

The consequence of using the wrong account number is a return posted to a stranger’s account, which the CDTFA will treat as unfiled for you. David Park, a Type 09 importer in San Diego, lost three weeks resolving a transposed digit that posted his $18,000 payment to another importer’s account.

How to Fill Out Form AT-150 Line by Line

Form AT-150 has a header section, a tax computation section, and several supporting schedules. Work top to bottom, but complete the schedules first, because the schedule totals flow into the main form. The current form and its instructions are available on the CDTFA website.

Header Section

The header captures who you are and what period you are reporting. Enter your legal business name exactly as it appears on your seller’s permit, your CDTFA account number, your ABC license number and type, and the reporting month and year.

A common mistake is using a doing-business-as name instead of the legal entity name. The consequence is a processing delay and possible misapplication of payment, which can snowball into a late-payment penalty even when you mailed on time.

For example, Sierra Vineyards LLC doing business as Sierra Hills Cellars must enter Sierra Vineyards LLC on line 1, then list the DBA only in the address block.

Schedule A: Beer

Schedule A reports beer in barrels, then converts to gallons at 31 gallons per barrel. The current beer tax rate is $0.20 per gallon under RTC section 32151.

Enter beginning inventory on line A1, production on A2, receipts from other California licensees on A3, and imports on A4. Subtract ending inventory on A5, exports on A6, sales to other licensees on A7, and tax-paid destructions on A8. The remainder on line A9 is taxable gallons, which you multiply by $0.20 to get tax due on line A10.

A common misconception is that brewpub on-premise sales are exempt. They are not. Brewpub sales of beer to retail customers are taxable to the manufacturer and must appear on line A2 production, with the consequence of underreporting being a 25% negligence penalty under RTC section 32257.

Schedule B: Wine

Schedule B reports still wine, sparkling wine, and hard cider, each at different rates. Still wines 14% alcohol or less are taxed at $0.20 per gallon, still wines over 14% at $0.30 per gallon, sparkling hard cider at $0.20, and champagne or sparkling wine at $0.30 under RTC section 32151.

Separate every category onto its own column. The consequence of lumping all wine together is an automatic CDTFA recalculation at the highest rate, which almost always increases your tax.

A real example: Anjali Rao of Napa Hills Winery shipped 1,200 gallons of 13.5% Chardonnay and 400 gallons of 15.2% Zinfandel in March 2026. She owes $240 on the Chardonnay and $120 on the Zinfandel for a total of $360, not the $480 she would owe if she misclassified the lower-alcohol wine.

Schedule C: Distilled Spirits

Schedule C covers spirits at $3.30 per gallon for products 100 proof or less and $6.60 per gallon for products over 100 proof under RTC section 32201. The proof distinction is critical, because a single barrel of overproof bourbon can owe twice the tax of the same volume of standard whiskey.

Enter the same inventory-flow lines as Schedule A, but in wine gallons, not proof gallons. Then multiply by the applicable rate.

A common mistake is reporting in proof gallons because that is the federal TTB convention. The consequence is a roughly 50% overstatement or understatement of tax depending on the product, and the CDTFA will issue a notice of determination to correct it.

Schedule D: Exemptions and Deductions

Schedule D captures sales for export outside California, sales to common carriers engaged in interstate commerce, sales to U.S. armed forces instrumentalities, and sales to other licensed manufacturers for further processing. Each exemption requires supporting documentation listed in Regulation 2552.

Failing to attach the required export bill of lading or military purchase order means the CDTFA will disallow the deduction. The consequence is back tax, penalty, and interest, often years after the original filing during an audit.

For example, Marcus Johnson of Pacific Coast Distilling claimed a 500-gallon export deduction to Japan but kept only the freight forwarder’s email. During audit, the CDTFA disallowed the deduction because he lacked the ocean bill of lading, costing him $1,650 in tax plus penalties.

Tax Computation and Payment

Add the tax from each schedule on lines 1 through 4 of the main form. Apply any prepayments on line 5, then calculate the balance due on line 6. If you are filing late, compute the 10% penalty on line 7 and interest on line 8 using the CDTFA interest table.

You must remit payment electronically if your average monthly liability exceeds $20,000, under RTC section 32260. The consequence of paying by check when EFT is required is a flat 10% non-EFT penalty, even if the payment is on time.

Three Real Filer Scenarios

These scenarios show how AT-150 plays out for three common filer types in 2026. Each table shows the filer’s choice and the direct tax consequence.

Scenario 1: Small Craft Brewery

Maria Chen operates Golden Bear Brewing, a Type 23 small beer manufacturer in Oakland that produced 800 barrels in April 2026.

Filer Choice	Tax Consequence
Reports 800 barrels = 24,800 gallons on Schedule A line A2	Tax base of $4,960 at $0.20 per gallon
Deducts 50 barrels donated to a charity festival without an ABC charitable event permit	CDTFA disallows the deduction and bills $310 plus penalty
Files March return on April 15, 2026 by 11:59 p.m. via online services	Filing accepted, no penalty, payment posted same day

Scenario 2: Mid-Size Winegrower

Anjali Rao runs Napa Hills Winery, a Type 02 winegrower that bottled 18,000 gallons of still wine in May 2026.

Filer Choice	Tax Consequence
Splits inventory into 14% and below versus over 14% on Schedule B	Correct tax of $3,720 calculated on mixed alcohol classes
Claims a 2,000-gallon export to Canada with a complete ocean bill of lading	$400 deduction allowed under Regulation 2552
Misses the June 15 due date by two days due to a server outage at her bookkeeper	Owes 10% penalty of $372 plus two days of interest

Scenario 3: Distilled Spirits Importer

David Park operates Park Imports, a Type 12 distilled spirits importer in San Diego that brought in 5,000 gallons of 80-proof tequila and 1,000 gallons of 110-proof rum in March 2026.

Filer Choice	Tax Consequence
Reports 5,000 gallons of tequila at $3.30 per gallon	Correct tax of $16,500 on Schedule C
Reports 1,000 gallons of rum at $6.60 per gallon because over 100 proof	Correct tax of $6,600 on Schedule C
Pays by paper check despite $23,000 average monthly liability	Owes $2,310 EFT non-compliance penalty under RTC 32260

Mistakes to Avoid on Form AT-150

These errors generate the bulk of CDTFA notices to alcoholic beverage filers each year. Each one carries a measurable financial consequence.

• Filing in proof gallons instead of wine gallons, which doubles spirits tax under RTC section 32201
• Skipping a zero return for an inactive month, which still triggers a 10% late-filing penalty
• Lumping all wines together regardless of alcohol percentage, which forces the highest rate
• Claiming export deductions without the ocean bill of lading or military purchase order
• Paying by paper check when monthly liability exceeds $20,000, which violates the EFT mandate
• Using a DBA on the legal-name line, which delays processing and risks a late posting
• Forgetting to sign the return, which the CDTFA treats as an unfiled return under Regulation 1707

Each mistake compounds with interest, which the CDTFA accrues daily until the underlying tax is paid in full.

Do’s and Don’ts for AT-150 Filers

Follow these rules to keep your filings clean and audit-ready.

Do:

• Do reconcile your TTB Report of Operations to your AT-150 every month, because mismatches are the top audit trigger
• Do file electronically through CDTFA Online Services for instant confirmation
• Do keep destruction reports countersigned by a CDTFA representative, because they are the only valid proof of casualty loss
• Do request a filing extension in writing before the due date if you face a true emergency
• Do update your responsible person information whenever officers change, because personal liability follows the role

Don’t:

• Don’t mail returns without proof of mailing, because the CDTFA uses the postmark for timeliness
• Don’t round gallon figures to whole numbers, because Schedule A and B require two-decimal precision
• Don’t combine multiple license numbers on a single return, because each license requires a separate AT-150
• Don’t ignore a CDTFA notice for more than 30 days, because it becomes final and unappealable under RTC section 32302
• Don’t assume federal TTB acceptance means CDTFA acceptance, because California rules differ in several material ways

Pros and Cons of Filing Electronically

Most AT-150 filers can choose between paper and electronic filing, but electronic filing is mandatory for higher-volume taxpayers.

Pros:

• Instant confirmation timestamp protects against lost-mail disputes
• Built-in math checks catch most computation errors before submission
• Saved profiles speed up monthly filing for repeat users
• Faster refund processing for amended returns showing overpayments
• Direct EFT payment satisfies the RTC section 32260 mandate automatically

Cons:

• System outages occasionally hit on the 15th, forcing a backup paper filing
• Electronic returns require a verified Online Services profile, which takes up to two weeks to set up
• Schedule attachments must be uploaded as PDFs, not paper originals
• Some legacy accounting systems cannot export the required CSV format
• Bank rejects of EFT payments still trigger penalties even if you tried to pay on time

Penalties, Interest, and Audit Risk

The CDTFA enforces AT-150 compliance with a layered penalty system. Late filing brings a 10% penalty under RTC section 32252, late payment adds another 10%, and intentional disregard or fraud adds 25% under RTC section 32257 or 50% under RTC section 32258.

Interest runs at the CDTFA modified adjusted rate, reset every January and July. The consequence of letting a balance ride for a year is roughly 8 to 10% in interest on top of any penalties, which can double a small balance into a serious problem.

A common misconception is that paying the tax wipes out the penalty automatically. It does not, because penalties are separate assessments that require a petition for redetermination within 30 days of the notice, or a relief request showing reasonable cause under RTC section 32253.

Reasonable Cause Relief

You can request penalty relief by filing CDTFA-735, the Request for Relief from Penalty, with a sworn statement explaining the cause. Acceptable causes include serious illness, natural disaster, and reliance on incorrect written CDTFA advice.

The consequence of a denial is no further administrative appeal on the relief itself, although you can still litigate the underlying tax. Marcus Johnson successfully obtained relief in 2024 after the Park Fire destroyed his Chico distillery records, but only because he filed CDTFA-735 within 60 days and attached his FEMA disaster declaration.

Amended Returns and Refund Claims

If you discover an error on a previously filed AT-150, file an amended return using the same form marked “AMENDED” at the top, along with a detailed explanation. The deadline to claim a refund is generally three years from the due date of the original return under RTC section 32402.

Missing the three-year window forfeits the refund permanently, even if the overpayment is undisputed. The consequence is that diligent monthly review pays for itself many times over.

A common misconception is that the CDTFA will automatically refund overpayments it discovers. It will not, because California is a claim-required state under RTC section 32401, meaning the taxpayer must affirmatively file a refund claim.

Recap of Key Rulings

Two California rulings shape how AT-150 filers should think about their returns. In Diageo-Guinness USA, Inc. v. State Board of Equalization, the court confirmed that imported beer is taxable at the California rate even when federal excise tax has already been paid, because California excise tax is a separate state-level liability.

In Mission Beverage Co. v. Pabst Brewing Co., the California Court of Appeal addressed distributor termination payments under the Alcoholic Beverage Franchise Relations Act, which indirectly affects how supplier-distributor reconciliations flow into AT-150 reporting. The consequence for filers is that any distributor reshuffling must be documented carefully to support inventory transfers reported on Schedule A or B.

FAQs

Do I have to file Form AT-150 if I had no sales this month?

Yes. Every active CDTFA alcoholic beverage account must file a return for every reporting period, even with zero activity, or face a 10% late-filing penalty under RTC section 32252.

Can I file Form AT-150 on paper?

Yes, unless your average monthly liability exceeds $20,000, in which case electronic filing and EFT payment are mandatory under RTC section 32260, and paper filing triggers a 10% penalty.

Is California beer tax really only $0.20 per gallon?

Yes. California’s beer excise tax has remained $0.20 per gallon since 1991 under RTC section 32151, although federal TTB tax and local sales taxes apply on top of the state excise.

Do I owe AT-150 tax on beer I give away at a tasting?

Yes. Free pours and promotional samples count as taxable removals from bond and must appear in production on Schedule A line A2, with no exemption for marketing use.

Can I claim a deduction for spoiled or destroyed inventory?

Yes, but only if a CDTFA or ABC representative witnesses and signs the destruction, or if you obtain prior written approval, otherwise the deduction is disallowed at audit.

Is wine sold to a California winery for blending taxable to me?

No. Sales between licensed manufacturers for further processing are exempt under Regulation 2552, but you must keep the buyer’s license number and a signed resale-style certificate.

Do I need a separate AT-150 for each license I hold?

Yes. Every CDTFA account number requires its own monthly return, and combining licenses on one form causes both filings to be considered incomplete and late.

Can I get a penalty waived if I had a medical emergency?

Yes, by filing CDTFA-735 within a reasonable time and attaching documentation of the emergency, since serious illness is a recognized reasonable cause under RTC section 32253.

Is interstate shipping by common carrier exempt?

Yes, when the beverages are sold to a common carrier engaged in interstate or foreign passenger commerce, with proper documentation under Regulation 2552 supporting the deduction on Schedule D.

Does the CDTFA share AT-150 data with the ABC?

Yes. The CDTFA and the California Department of Alcoholic Beverage Control routinely exchange filing and licensing data, and a delinquent AT-150 can lead to license suspension or non-renewal by the ABC.

Can I amend a return from five years ago?

No. The statute of limitations for refund claims is three years from the original due date under RTC section 32402, and amendments seeking refunds outside that window are barred.

Is hard cider taxed as beer or as wine?

No, hard cider is generally taxed as wine in California under RTC section 32151, although sparkling hard cider has its own line on Schedule B at the $0.20 sparkling cider rate.