Beer Wholesalers / Breweries / Direct Shippers Tax Return Instructions

# Form 1650 - Instructions

Beer Wholesalers, Breweries, and Direct Shippers
Tax Return

# What's New

# Specific Instructions

Gallons purchased with the beer tax included in the price.
Sales or transfers to Idaho beer wholesalers.
Sales or transfers to out-of-state beer wholesalers
Sales to the military or the Idaho Liquor Dispensary.

Line 11. Tax due or [refund]. Multiply line 10 by $0.15. Use brackets to indicate a refund.
Line 12. Credit from previous periods. If the Tax Commission issued you a credit notification letter, then enter the credit amount. Include the letter with your return.
Line 13. Penalty and Interest. Use the following instructions if penalty and interest apply. Write the amount on each line and the total.
Penalty. You must file and pay by the due date listed on the tax return. If you file or pay late, the following apply:

No penalty is due if no tax is due.
The minimum penalty is $10.
The maximum penalty is 25% of the tax due.
Each month or part of a month is considered a month.
Penalty begins the first day you're late and continues until you pay the tax.

If you file on time but your payment is late, the penalty is 0.5% of the tax due. Multiply line 13 times 0.5% and the number of months late.
If you file late, the penalty is 5.0% of the tax due.
Multiply line 13 times 5.0% and the number of months late.
If you file late and pay late, the penalty is 5.5%.
Multiply line 13 times 5.5% and the number of months late.
Interest. Interest accrues on overdue tax from the original due date of the return until you pay the tax.
Rates are as follows:
01/01/2025 - 12/31/2025, 6% per year 01/01/2024 - 12/31/2024, 6% per year 01/01/2023 - 12/31/2023, 5% per year 01/01/2022 - 12/31/2022, 3% per year
Line 14a. Total due. Add lines 11, 12, and 13.
Line 14b. Total refund. Add lines 11, 12, and 13.
Form 1650 - Instructions (continued)
Payments. We apply payments in this order:

Bad check fees
Interest
Tax
Penalty

Pay electronically. You can pay electronically by accessing tax.idaho.gov/epay. Use one of these options:

ACH debit
ACH credit
Credit card
Debit card
E-check

Note: If you pay electronically and file a paper return, note at the top of the return which option you used.
Payments $100,000 or more. Idaho law requires you to use ACH debit or ACH credit.
Pay by check. Make your check or money order payable to the Idaho State Tax Commission and include it with your return.
Mail paper returns and payments to:
PO Box 76
Boise ID 83707-0076
Contact us:
In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 EIN00015 12-09-2024 Page 2 of 2