Beer and wine are ok for home distilling, and I know someone who makes their own everclear. I'm not TOO positive on the aspects of the legality of making everclear without the proper paperwork. There IS a limit to how much you can make, and if you go over a certain limit, you gotta pay the taxes.
You don't 'distill' beer or wine, you brew them. Distilling is when you artificially concentrate the alcohol through a still. Though there's also Ice distilling, but that's rather expensive as it's a manual process mostly done by monks.
AS for the legality, well, my 5 minutes of research says it's still illegal without expensive
commercial type licensing, but you're unlikely to get caught if you're not selling.
By commercial - I mean opening a commercial facility with intent to make a profit. Can't do it anywhere attached to a dwelling.
