Internal Revenue Code section 5002(a)(4) defines distiller to include
(4) DistillerThe term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
You can "ice brew" beer removing less that 0.5% water as ice was legal at one point, but could of changed.
You can not remove any water from cider, wine, or predistilled items by using heat or cold.
You can make up to 100 gallons a year for 1 adult in a household and 200 gallons a year total if there is more than 2 adults in the household.
Our apples, pairs, and cherries, end up canned, makeing a lot of cider, and makeing some vinegar.