Get Form 315

This guide will help you navigate the online process of filling out the Form 315, which is the Maryland direct wine shipper tax return. Follow these steps to ensure accurate and timely submission of your tax return.

Follow the steps to complete your Form 315 online.

1. Click ‘Get Form’ button to obtain the form and access it in the editor.
2. Begin by entering the direct wine shipper's name and federal employer ID number (FEIN) in the designated fields.
3. Provide the street address, city, state, and zip code of the direct wine shipper. Also, enter the email address and permit number.
4. Select the applicable calendar quarter during which the wine was sold (choose from January – March, April – June, July – September, or October – December).
5. In the summary section, input the total number of gallons of wine sold to consumers. Ensure to perform the necessary conversions from liters to gallons using the provided factor (1 liter = 0.264 gallons).
6. Complete the adjustment section if applicable, to reflect any debits or credits for accurate tax calculation.
7. Calculate the net gallons subject to the alcoholic beverage tax by adding or subtracting your adjustments from the total gallons sold.
8. Enter the applicable wine tax per gallon (currently $0.40) in the relevant field for calculating the total tax due.
9. Compute the total wine tax due by multiplying the net gallons by the wine tax per gallon.
10. For pomace brandy sales, repeat similar steps for total gallons of pomace brandy sold to consumers. Input all relevant data as instructed.
11. After entering all necessary information, review the form for accuracy.
12. Finally, save your changes, download the completed form, or print it for submission. Don't forget to sign the document where indicated.

Complete your Form 315 online today to ensure timely tax submission.