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General Information

Who Must File

date falls on a Saturday, Sunday or legal

Labels with Schedule B2 on page 11.) If

holiday, returns postmarked on the next

you file electronically, you do not have to

All licensed gambling organizations must

business day are considered timely. When a

include barcode label sheets.

file Form G1, Lawful Gambling Monthly Tax

return is mailed late, the date it is received

Return, and supporting schedules every month

Schedule ER, Lawful Gambling Tax

at the Department of Revenue is treated as

for which the gambling license is in effect.

Credits for Exempt Raffles. If you con-

the date filed.

ducted tax-exempt raffles during the

Before You Start

If your return is incomplete, we will return

month, for which the net proceeds are used

it to you for completion. If the delay causes

exclusively to help relieve the effects of

You need both a federal and a

your return to be filed late, you will be sub-

poverty, homelessness or disability for an

Minnesota Tax ID number

ject to penalty and interest charges.

individual or family, complete Schedule ER

Your federal ID number is also known as your

to claim a nonrefundable tax credit. Include

If You Need a Filing Extension

Employer Identification Number (EIN), and

the schedule when you file your monthly

is used to identify a business entity. If you

return.

To request a 30-day filing extension, by the

do not have one, you can apply for one on

regular due date you must mail, email or

Schedule NRL, Net Receipts Loss. If you

the IRS website at (search for

fax the Department of Revenue a written

incurred a loss on the total net receipts

employer ID number) or call 1-800-829-4933.

request (see page 2) that includes your

for paper bingo, raffle and paddlewheel

name, address, federal and state tax ID

Your Minnesota Tax ID is the seven-digit

activity, complete Schedule NRL to calcu-

numbers, license number and the month for

number assigned to you when you reg-

late a possible tax credit. File the schedule

which you are requesting an extension.

ister with the Department of Revenue. If

along with other required forms and

you do not have one, apply for one online

schedules.

This is a filing extension only, however, not

at or call

a payment extension. Estimate the tax and

Form INV, Annual Certified Physical

651-282-5225 or 1-800-657-3605.

fee you owe for the month from Form G1,

Inventory and Cash Count by Site. All

line 20, and pay the amount by the regular

You must ensure that your federal and

organizations must annually complete and

due date (see Payment Options on page

Minnesota Tax ID numbers on all lawful gam-

submit a separate Form INV to record the

5). Any tax not paid on time is subject to

bling forms are correct and updated with the

certified physical inventory and cash count

penalties and interest (see Penalties and

Department of Revenue.

for each site.

Interest on page 5).

Form CI, Annual Certified Physical

Filing Requirements

Approved extensions. You can request a

Inventory and Cash Count Summary. All

filing extension of more than 30 days or

Forms and schedules to submit to the

organizations must annually complete and

a 30-day extension for a second month

submit Form CI to summarize the inventory

Department of Revenue

during a 12-month period. Estimate the tax

and cash count of all sites after physical

For each month you have gambling activity,

and fee due on Form G1, line 20, and pay

inventories and cash counts have been

you must complete and submit:

the amount by the regular due date (see

conducted.

Payment Options on page 5).

• Form G1, Lawful Gambling Monthly Tax

Worksheet to complete, but do not

Return, to determine the amount of tax and

To request an extension, by the regular

file

fee you must pay each month.

due date you must mail, email or fax us a

written request (see page 2) that includes:

Worksheet E. Complete this worksheet to

• Schedule B2, Lawful Gambling Report of

record your net receipts for pull-tabs (paper

Barcoded Games, to report paper pull-tabs,

• Your federal and state tax ID numbers

and electronic), tipboards, linked bingo and

tipboards, paddletickets, and raffle boards

• Your license number

interest and other income for fiscal year

closed and removed from play during the

• The month for which you are requesting

July 1 through June 30. Do not file this

month. Complete a separate Schedule B2

an extension

worksheet with the Department of Revenue.

for each type of game and operation, game

• The date you expect to file the return

status, and for each site.

Due Dates and Extensions

• The reason(s) why you cannot file on time

For each month you do not have any gam-

Filing Deadline

bling activity, you must complete and submit

Your request must be received by the reg-

Form G1.

ular due date of the return, or by the auto-

The regular due date for filing your monthly

matic extended due date if you’ve filed for

return (Form G1 and schedules) and paying

Additional forms and schedules you

one. We will notify you in writing if your

the tax due is the 20th day of the month

may need to include

request has been approved or denied.

after the month for which the return is being

Barcode label sheet. If you are filing by

filed. For example, your monthly return for

If your request is approved and the actual

paper and played barcoded games during the

January must be received by February 20.

tax is more than the amount you paid, you

month, attach the barcodes to this form, and

You must file your return by the due date

will owe interest on the difference. Interest

file this sheet along with the other required

even if no tax is due.

will be calculated from the regular due date

forms and schedules. (See Sending Barcode

until the date it is paid.

The U.S. postmark date, or date recorded or

marked by a designated delivery service, is

If your request is denied, we will notify you

considered the filing date (private postage

by letter and indicate the date by which you

meter marks are not valid). When the due

must file the return.

Continued

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 4

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