Form Dr 1091 - Backup Withholding Tax Return - Gaming Page 2
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2When to withhold income tax on winnings from slot machines, bingo and horse and dog racing:
Slot Machines and Bingo Winnings
Horse and Dog Racing Winnings
Is the amount $1,200 or more?
Is the amount greater than $5,000 and at least 300 times the
If no:
No withholding is required
wagered amount?
If yes:
Continue to following question
If no:
No withholding is required
Has proper identification been provided to the operation by
If yes:
Continue to following question
the customer?
Is the customer a non-resident alien?
If yes:
No withholding is required
If yes:
Withhold 4% of gross winnings for
If no:
Continue to following questions
Colorado on form 1042S
Is the customer a non-resident alien?
If no:
Withhold 4% of gross winnings for
If yes:
Withhold 4% of gross winnings for
Colorado on form W-2G
Colorado on form 1042S
If no:
Withhold 4% of gross winnings for
Colorado on form W-2G
LINE 7. Enter any underpayment(s) for prior period(s).
PERIOD ADJUSTED
$
AS FILED
LINE 8. Enter any overpayment(s) for prior period(s).
AS CORRECTED
$
PERIOD ADJUSTED
DIFFERENCE
$
$
AS FILED
PENALTY
$
$
AS CORRECTED
INTEREST
$
DIFFERENCE
$
TOTAL
$
(Enter on line 7)
(Enter on line 8)
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