About this calculator
How the math works, where the numbers come from, who maintains them, and what's intentionally out of scope.
Rate table version
Currently in use: 2026-01-15. Reviewed annually each January against the latest TTB Industry Circulars. The full rate table — base rates, tier ceilings, credit amounts, statute citations — lives in a single JSON file in the codebase. The calculator on this page and the future authenticated version in the Crush app both read from that same file.
Primary sources
- 26 USC §5041 — Imposition and rate of tax on wine, including the small-producer credit under §5041(c) (CBMA, as made permanent). Read on Cornell LII →
- 27 CFR Part 24 — Wine regulations, including §24.270 filing period rules and §24.279 small domestic producer tax credit. Read on eCFR →
- TTB Form 5000.24sm — Excise Tax Return. TTB excise tax forms →
- TTB Industry Circular 2017-04 — CBMA wine rate structure.
How the credit math works
The small-producer credit applies to your aggregate year-to-date taxpaid removals, not to individual tax classes. For wine (columns a–e), all five classes share a single YTD pool; for hard cider (column f), there's a separate YTD pool with its own credit amounts.
Inside that pool, the credit phases out by tier:
| YTD range (gallons) | Wine credit (§5041(c)(1)–(7)) | Hard cider credit (§5041(c)(8)) |
|---|---|---|
| 0 – 30,000 | $1.000 / gal | $0.062 / gal |
| 30,001 – 130,000 | $0.900 / gal | $0.056 / gal |
| 130,001 – 750,000 | $0.535 / gal | $0.033 / gal |
| 750,001+ | $0.000 / gal | $0.000 / gal |
The calculator walks your filing-period gallons through the tiers, starting from the YTD-prior position you entered. If the period straddles a tier boundary, the credit is split correctly — and the result panel shows the split so you can verify.
Base rates (post-CBMA, current through 2026)
| Col | Class | Rate | Statute |
|---|---|---|---|
| a | Still wine, ≤16% ABV | $1.07 / gal | §5041(b)(1) |
| b | Still wine, 16–21% ABV | $1.57 / gal | §5041(b)(2) |
| c | Still wine, 21–24% ABV | $3.15 / gal | §5041(b)(3) |
| d | Artificially carbonated | $3.30 / gal | §5041(b)(5) |
| e | Sparkling (natural CO₂) | $3.40 / gal | §5041(b)(4) |
| f | Hard cider (per §5041(b)(6)) | $0.226 / gal | §5041(b)(6) |
Numerical precision
All math is done in integer h-units — 1 gallon is stored as 10,000 h-gallons, 1 dollar as 10,000 h-dollars. There is no floating-point arithmetic anywhere in the calculation chain. Display values are formatted from integers at the boundary. This matches the precision convention used throughout the Crush platform and avoids the rounding drift that plagues spreadsheet-based tax calculations.
What's intentionally out of scope
- State excise tax. Federal only. California 501-W, Oregon, Washington, New York, and others vary by jurisdiction.
- Wine over 24% ABV. Taxed as a distilled spirit under §5001, not as wine — different form, different schedule.
- Refunds for returned wine. §5044 claims aren't modeled here.
- Filing the return. This tool calculates; it does not file. You still submit via Pay.gov or paper.
- Payment tracking. Each calculation is stateless. We don't remember it, you don't have an account, no data leaves your browser (except the print view, which renders server-side from the URL).
How accurate is this?
The arithmetic is exact, in the sense that every fixture case in the repository — covering tier boundaries, multi-column credit pooling, hard cider's separate schedule, and fractional inputs — produces the hand-computed expected result, byte-for-byte, in both the Ruby and TypeScript implementations. The fixture is the durable contract.
That said: the calculator depends on the rate table being current. The TTB updates rates periodically (most recently the CBMA changes in 2018, made permanent in 2020). If you're reading this far in the future, check the "last updated" date at the top of the calculator against the most recent TTB Industry Circular before relying on the result for a filing.
Corrections
Spotted an issue with a rate, a citation, or the tier math? Email support@crush.wine. Rate-table changes are versioned and dated.
Disclaimer
This calculator is provided as a free educational and operational convenience. It is not legal or tax advice, and Crush makes no warranty as to its fitness for any particular filing. Always verify any consequential calculation against the relevant statutes, TTB guidance, and — when appropriate — a qualified tax professional.