If you need to add both concentrate and spirits to your wine, you’ll need to record a Racking/Transfer operation for each.

Adding Concentrate to Wine

To add concentrate to our wine, record a Racking operation for the juice transfer. For example, suppose we have 7200 gallons of batch JXPN10. We’ll transfer 50 gallons of juice to JXPN10. After the transfer, we now have 7250 gallons of JXPN10.

At this point, part 1, line 3 of our TTB shows that we have 7250 gallons produced by sweetening.

Adding Spirits to Wine

To add spirits to our wine, we’ll record another Racking operation for the spirits transfer. In the example below, we’ll transfer 25 gallons of spirits to JXPN10. After the transfer, we now have 7275 gallons of JXPN10.

Part 1, line 3 of our TTB still shows the 7250 gallons that was produced when we added the juice. After adding 25 gallons of spirits to our wine, line 4 shows 7275 gallons.

Because the tax class changed when spirits were added, the values display in column C.