Running a winery means juggling a lot of moving parts at the same time. You are growing grapes, managing production, staffing a tasting room, selling through distributors, running wine clubs, and often shipping direct to consumers across state lines. All of that creates revenue. It also creates tax obligations that look very different from those of a typical small business.
One of the most common issues we see is that wineries do not want to stay compliant. It is that the number of deadlines involved makes it easy for something to slip through the cracks. Income taxes, payroll taxes, estimated payments, excise taxes, and state filings all operate on different calendars. Miss one, and penalties or notices often follow.
In this blog, we break down the most important winery tax deadlines for 2026, explain who they apply to, and highlight where winery owners tend to run into trouble.
How Winery Tax Deadlines Are Different From Other Businesses
Most small businesses mainly worry about income tax deadlines and payroll filings. Wineries deal with those too, but they also face additional layers of complexity.
A winery can be all of the following at once:
- An agricultural operation
- A manufacturer
- A wholesaler
- A retailer
- A hospitality business
Each role brings its own reporting requirements. Federal excise tax filings through the TTB, payroll deposits that fluctuate with seasonal labor, and state compliance tied to where wine is sold or shipped all stack on top of standard income tax deadlines.
That is why having a clear calendar matters. When deadlines are tracked proactively, compliance becomes routine instead of stressful.
Key Federal Tax Deadlines for Wineries in 2026
The table below covers the most common federal deadlines that apply to winery owners and operating entities. These dates apply nationwide, regardless of where the winery is located.
Federal Income and Business Tax Deadlines
| Deadline | Who It Applies To | What Is Due |
| January 15, 2026 | Owners and pass through entities | Final 2025 estimated tax payment |
| January 31, 2026 | Wineries with employees or contractors | W2s and 1099s sent to workers |
| February 2, 2026 | Employers | W2s and 1099s filed with IRS and SSA |
| March 16, 2026 | S corps and partnerships | Business returns and K1s |
| April 15, 2026 | Individuals and C corporations | Income tax returns or extensions |
| April 15, 2026 | Owners and businesses | Q1 2026 estimated tax payment |
| June 15, 2026 | Owners and businesses | Q2 estimated tax payment |
| September 15, 2026 | Owners and businesses | Q3 estimated tax payment |
| October 15, 2026 | Taxpayers with extensions | Extended filing deadline |
If a deadline falls on a weekend or federal holiday, the IRS generally moves it to the next business day. Even so, it is best to plan as if the date will not move.
Payroll and Employer Tax Deadlines Wineries Should Track
Payroll is one area where wineries often get tripped up, especially when staffing levels change dramatically during harvest or peak tourism seasons.
Payroll taxes are not due once a year. They are due continuously throughout the year, based on how much payroll your winery runs.
Common Payroll Filing Requirements
| Deadline Type | Who It Applies To | What Is Due | Practical Tip |
| Semi weekly or monthly | Wineries with employees | Payroll tax deposits | Schedule depends on prior payroll history |
| Quarterly | Employers | Form 941 payroll filings | Reports withholding and employer taxes |
| January 31, 2026 | Employers | Form 940 FUTA tax | Federal unemployment tax filing |
Missing payroll deposits can lead to penalties that add up quickly. Many wineries benefit from outsourcing payroll or working with an accountant who monitors deposit schedules year-round.
Federal Wine Excise Tax Deadlines Through the TTB
Federal excise tax is one of the most unique and often misunderstood obligations for wineries. These filings are handled through the Alcohol and Tobacco Tax and Trade Bureau. How often you file will depend on your production volume and eligibility.
Wine Excise Tax Filing Frequencies
| Filing Frequency | Who It Applies To | What Is Due | Volume-based eligibility |
| Semi monthly | Larger wineries | Wine excise tax returns | Most common for production wineries |
| Quarterly | Smaller wineries | Wine excise tax returns | Volume based eligibility |
| Annually | Very small producers | Annual excise return | Limited eligibility |
Excise tax filings rely heavily on accurate production and inventory records. Errors in volume tracking, losses, or classifications can flow directly into incorrect tax filings.
State Tax Deadlines That Often Affect Wineries
State tax deadlines frequently align with federal dates, but not always. On top of income taxes, wineries may face state excise taxes, payroll filings, sales tax obligations, or gross receipts taxes.
Below are examples of common deadlines in major wine-producing states. These should always be confirmed annually.
Common State-Level Filing Deadlines
| State | Typical Due Date | Taxes Affected | Notes |
| California | April 15, 2026 | Income and franchise taxes | Payroll and excise deadlines vary |
| Oregon | April 15, 2026 | State-specific wine excise rules | Different from the federal deadline |
| Washington | April 15, 2026 | Business and Occupation tax | No state income tax |
| New York | April 15, 2026 | Income and excise taxes | Multiple agencies involved |
| Virginia | May 1, 2026 | Income tax | Different from federal deadline |
Wineries with direct-to-consumer sales should also be mindful of sales tax and shipping compliance in destination states.
Extensions Do Not Mean Taxes Are Not Due
Filing an extension gives you more time to submit paperwork. It does not give you more time to pay what you owe.
Estimated payments, payroll deposits, and excise taxes must still be paid by their original due dates. Extensions are most useful when records are not finalized, not when cash is unavailable.
This distinction is important because many penalties come from unpaid balances, not late returns.
Staying Ahead of Winery Tax Deadlines
The wineries that stay compliant with the least stress usually have a few things in place:
- A clear annual tax calendar
- Accurate bookkeeping and inventory tracking
- Regular reviews of payroll and excise obligations
- Professional support from advisors who understand winery operations
When these systems are working together, tax deadlines become predictable and manageable instead of reactive.
Final Thoughts
Tax deadlines are part of running a winery, but they do not have to dominate your time or attention. Most issues we see stem from complexity, not neglect. Wineries operate in a regulatory environment that demands more tracking and coordination than most businesses ever face.
With the right planning, reliable data, and winery-focused accounting support, compliance becomes routine, and penalties become rare.
If you would like help building a winery-specific tax calendar, reviewing your current filings, or making sure nothing is being missed as you head into 2026, the team at Llamas Financial is here to help. Book a consultation with our team today.
