Form 11-C - Occupational Tax And Registration Return For Wagering printable pdf download

Page

Form 11-C (Rev. 1-2001)

executor, administrator, or other legal

General Instructions

Where to file. Mail the return to

representative, the business of a deceased

Internal Revenue Service Center

person who paid the occupational tax.

Section references are to the Internal Revenue

Cincinnati, OH 45999-0101

Code unless otherwise noted.

3. You continue for the remainder of the

Mail the return using the U.S. Postal Service

period the business as a receiver or trustee in

Caution: The IRS will no longer issue a letter as

or other designated private delivery service. See

bankruptcy.

proof of registration and payment. Your canceled

the instructions for your income tax return for

check is proof of registration and payment.

4. You continue for the remainder of the

more information.

period the business as an assignee for creditors.

Purpose of form. Form 11-C is used to register

Penalties. There are penalties for not filing on

certain information with the IRS and to pay the

5. One or more members withdraws from a

time, for accepting wagers before paying the tax,

occupational tax on wagering.

firm or partnership.

and for willfully failing to file the return. There are

Who must file. File Form 11-C if you are a

also penalties for making or helping to make

6. The corporate name is changed.

false returns, documents, or statements.

principal or an agent.

7. You engage a new agent to receive wagers.

Confidentiality of information. No Treasury

1. A principal is a person who is in the

You must file a supplemental registration to

business of accepting taxable wagers for his or

Department employee may disclose information

report the name, address, and EIN of each new

her own account.

you supply in relation to wagering tax except

agent within 10 days after you engage the agent.

when needed to administer or enforce the tax

2. An agent is a person who accepts taxable

Agents must complete line 7 if you have

law. See section 4424 for more information.

wagers on the principal’s behalf.

previously filed Form 11-C and are engaged to

receive wagers for another. You must register

Taxable wagers include those placed:

Specific Instructions

the name, address, and EIN of each new person

● On a sports event or contest with a person

who engaged you within 10 days after being

engaged in the business of accepting wagers on

Return period. Enter the month, day, and year

engaged.

a sports event or contest.

that begins the return period. Also, enter the

How to file a supplemental registration.

● In a wagering pool on a sports event or

ending year. Write the year as a 4-digit number,

Complete the name, address, EIN, business

i.e., 2000, 2001, etc.

contest if the pool is conducted for profit.

address, and alias lines. Also, be sure to check

● In a lottery conducted for profit (other than a

Line 1. Enter the day and month that you will

the “supplemental registration” box. Then check

start accepting wagers. A full month’s tax is due

state-conducted lottery). The term lottery

the applicable box on line 3 and enter the

regardless of which day you start accepting

includes the numbers game, policy, punch

information that has changed on line 7, including

wagers during a month.

boards, and similar types of wagering.

the date of the event of change. Do not

Line 2. There are two amounts of tax, $500 and

What is not taxed. The tax is not imposed on

complete lines 1, 2, 4, 5, or 6 for a supplemental

$50, payable for the year that begins July 1. The

the following five items:

registration.

● A parimutuel wagering enterprise, including

$50 tax applies only if all wagers (including those

accepted by an agent for another) are authorized

horse racing, dog racing, and jai alai, when

under the laws of the state in which accepted. If

licensed under the laws of the state in which

Privacy Act and Paperwork Reduction Act

you start accepting wagers after July 31, the tax

accepted.

Notice. We ask for the information on this form

is prorated for the first year. Use the table below

● Coin-operated devices, such as pinball

to carry out the Internal Revenue laws of the

to determine the tax.

machines.

United States. We need it to figure and collect

Note: This tax is paid once for each taxable

● Sweepstakes, wagering pools, or lotteries that

the right amount of tax. Subtitle D,

period. If you are required to file a supplemental

are conducted by an agency of a state, if the

Miscellaneous Excise Taxes, Chapter 35, Section

registration, do not pay the tax a second time.

wager is placed with the state agency or its

4411 imposes a special tax on each person who

authorized agents or employees.

is engaged in receiving wagers for or on behalf

If you start

● Games of the type in which usually all persons

of any person liable for the tax on wagers.

accepting

$500

$50

wagers in

tax

Section 4412 requires that person to register

placing wagers in the game are present when

with the IRS. This form is used to determine the

wagers are placed, winners are determined, and

July

$500.00

$50.00

August

458.33

45.83

amount of the tax that you owe and to register

prizes or other property are distributed.

September

416.66

41.66

● Drawings conducted by an organization

certain information with the IRS. Section 6011

October

375.00

37.50

requires you to provide the requested

exempt from tax under sections 501 or 521, as

November

333.33

33.33

information if this tax is applicable to you.

long as the net proceeds of the drawing do not

December

291.66

29.16

Section 6109 requires you to provide your

inure to the benefit of a private shareholder or

January

250.00

25.00

taxpayer identification number. Routine uses of

individual.

February

208.33

20.83

this information include giving it to the

When to file. File the first return before wagers

March

166.66

16.66

Department of Justice for civil and criminal

are accepted. After that, file a renewal return by

April

125.00

12.50

litigation, and to cities, states, and the District of

July 1 for each year wagers are accepted. A first

May

83.33

8.33

Columbia for use in administering their tax laws.

June

41.66

4.16

return is also due in certain situations in which

If you fail to provide this information in a timely

there has been a change in ownership or control.

Line 3. You must check one of the boxes. See

manner, you may be subject to penalties and

The return must be filed within 30 days after new

Who must file for the definition of principal and

interest.

members are admitted to a firm or partnership; a

agent. Principals are liable for the excise tax on

You are not required to provide the

corporation is formed to continue the business

wagers, which is reported and filed monthly on

information requested on a form that is subject

of a partnership; or a stockholder continues the

Form 730, Tax on Wagering.

to the Paperwork Reduction Act unless the form

business of a dissolved corporation.

Lines 4 and 5. These lines are to be completed

displays a valid OMB control number. Books or

Employer Identification Number (EIN). Enter

by principals only. Enter applicable information

records relating to a form or its instructions must

your EIN. If you do not have an EIN, use Form

for officers and/or partners of the company on

be retained as long as their contents may

SS-4, Application for Employer Identification

line 4. Enter on line 5a the name and address of

become material in the administration of any

Number, to apply for one. You can get this form

each location where business will be conducted.

Internal Revenue law. Generally, tax returns and

at Social Security Administration offices or by

Enter the number of agents who accept wagers

return information are confidential, as required

calling 1-800-TAX-FORM (1-800-829-3676). You

for you on line 5b and their names, addresses,

by section 6103.

can ask for an EIN by calling the Tele-TIN phone

and EINs on line 5c.

The time needed to complete and file this

number for your service center listed in the

Line 6. This line is to be completed by agents

form will vary depending on individual

instructions for Form SS-4.

accepting wagers on behalf of another. Enter the

circumstances. The estimated average time is:

Address. If you are an individual, enter your

name, address, and EIN of each person or

Recordkeeping, 7 hr. 24 min.; Learning about

home address.

company on whose behalf you accept wagers.

the law or the form, 57 min.; Preparing the

Signature. Form 11-C must be signed by a

form, 2 hr., 3 min.; and Copying, assembling,

person who has authority to sign for the

Supplemental Registration

and sending the form to the IRS, 16 min.

taxpayer.

If you have comments concerning the

Line 7. A supplemental registration must be filed

accuracy of these time estimates or suggestions

by principals within 30 days (except see Agents

for making this form simpler, we would be happy

below) when any of the following events occur.

to hear from you. You can write to the Tax

1. You change your business or home address.

Forms Committee, Western Area Distribution

2. You continue for the remainder of the

Center, Rancho Cordova, CA 95743-0001. Do

period, as the surviving spouse or child,

not send the form to this address. Instead, see

Where to file above.

Form 11-C - Occupational Tax And Registration Return For Wagering

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