Form Rb-1 Instructions For Bingo Quarterly Tax Return - 2004
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1Form RB-1 Instructions
General Information
Line 9b - Limited operators only
Tell us the dates of your bingo gaming event and the total amount of
Who must complete Form RB-1?
games played.
If you are licensed as a regular, limited, or special operater of
Lines 10b and Line 11b - Special operators only
bingo gaming events you must complete Form RB-1. You must file
Tell us the dates of your special bingo gaming event and the total
Form RB-1 even if you did not have a bingo gaming event during
amount of games played during each bingo gaming event.
the reporting period.
Step 4: Figure your tax due
When is Form RB-1 due?
Gross proceeds - This is the total collected from the sales of bingo
Regular operators - Form RB-1 is due on or before the twentieth
cards sold for your bingo gaming event.
day following the end of the quarter.
Limited operators - Form RB-1 is due within 20 days after each
Line 12 - Regular operators only
limited gaming event.
Tell us the gross proceeds from all of your weekly bingo gaming
events this reporting period.
What if I do not file Form RB-1 or pay the amount
Line 13 - Limited or Special operators (first event) only
due?
Tell us the gross proceeds from your bingo gaming event.
You owe a late-filing penalty if you do not file a processable return
Lines 14 - Special operators (second event) only
by the due date, a late-payment penalty if you do not pay the tax
Tell us the gross proceeds from your second bingo gaming event.
you owe by the date the tax is due, and a bad check penalty if
your remittance is not honored by your financial institution. Interest
Lines 15 - State or county fair licensees only
is calculated on tax from the day after the original due date of your
Tell us the starting and ending dates of your bingo gaming event
return through the date you pay the tax. We will bill you for penal-
and the gross proceeds collected at the fair.
ties and interest. For more information about penalties and interest,
Lines 18 - If you have received credit memorandums from us, provide
see Publication 103, Uniform Penalties and Interest. To receive a
the amount of credit you wish to apply.
copy of this publication, visit our Web site at or call
us at 1 800 356-6302.
Step 5: Figure your bingo expenditures of funds
during this reporting period
What if I have questions?
Line 20, Cash prizes awarded - Write the total amount of cash you
Return questions, call 217 524-5405 or 217 785-6602
awarded as prizes during this reporting period. Do not include the
License, application, or renewal questions, call 217 524-4164
value of any non-cash prizes.
Where do I mail my completed Form RB-1?
Line 21, Net proceeds - Subtract Line 20 (Cash prizes) from Step 4,
Line 16 (Gross proceeds).
Mail your completed Form RB-1 and your payment to us at
BINGO TAX
Line 23, Beginning balance - This is the ending balance from your
ILLINOIS DEPARTMENT OF REVENUE
last reporting period.
PO BOX 19019
SPRINGFIELD IL 62794-9019
Line 26, Rent paid - If you rent the premises where you hold your
bingo gaming events, tell us the amount of rent you paid this
Make your check payable to “Illinois Department of Revenue”.
reporting period and the premise provider’s license number. If you
own the premise or did not pay rent this reporting period, write “0”.
Specific Instructions
Line 27, Other allowable expenses - Write the total of allowable
expenses other than rent. Allowable expenses may include, but are
Step 1: Identify your organization
not limited, to supplies, maintenance to a premise you own, security
not included in your lease.
Line 1, Illinois Business Tax number (IBT no.) - If you do not sell
Note: You must keep a detailed explanation of your expenses in
food or merchandise, skip Line 1. If you sell food or merchandise at
your books and records.
or during your bingo gaming event, you must be registered as a
retailer. To register, you must complete Form REG-1, Illinois
Line 29, Ending balance for this reporting periods - Subtract
Business Registration Application or apply on-line through our
Line 28 (Total expenses) from Line 24 (Total credits). This is the
Web site at
amount you must write on Line 23 when completing Form RB-1 for
When we have processed your registration application we will
the next reporting period.
assign you an IBT no. and send you a certificate of registration that
you must display at your gaming event(s). If you have applied for and
Step 6: Tell us the value of donations and non-cash
not yet received your certificate of registration, write “Applied for”.
prizes you awarded and the donations you made
Line 30, Non-cash prizes - Tell us the total value of all donations
Step 2: Identify any supplier from whom you pur-
and non-cash prizes you awarded during this reporting period.
chased bingo supplies during this reporting period
Line 31, Your donations - Tell us the amount you donated to benefit
List all suppliers, including the supplier’s license number. If you
the public this reporting period and the recipients of your
need to identify more than provided for here, attach a separate
sheet using the same format.
donation(s).
Step 7: Sign below
Step 3: Provide information about your bingo gam-
An officer of your organization and the person completing
ing events this reporting period
Form RB-1 must sign, date and provide a daytime telephone
Lines 9a through Line 11a - Regular operators only
number where they can be contacted.
Tell us the dates of your first and last bingo gaming event and the
total number of games played during the reporting period.
RB-1 (R-07/04)
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