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General Information

, Form G1

(continued)

Form G1

Report the gross receipts and prizes paid for

For periods beginning December

the raffle in the month of the drawing. For

2015

raffles with more than one drawing during

To report changes to Form G1 and sched-

the play of the raffle, report gross receipts

ules, use the current forms and schedules.

Fill out the top of Form G1 completely,

and prizes paid in the month of the first

Be sure to check the amended check box

including your federal and state tax ID

drawing. Organizations must account for all

at the top of each return and schedule. You

unsold raffle tickets.

numbers.

must file amended returns on paper.

Note: Remember to include any raffle

Check the appropriate box if:

For periods prior to November 2015

• the return is an amended return

boards reported on Schedule B2.

File an amended return using the old forms

• you are filing under an extension

Any missing raffle tickets are consid-

to report changes to Form G1 or schedules.

ered sold and must be included in gross

• you had no gambling activity during

Check the box for amended returns at the

receipts.

the month to report on Form G1, lines

top of Form G1.

1 through 10. Even though you have

Tax-exempt raffles. Organizations may

no gambling activity, be sure to enter

Make sure you use the correct forms for the

conduct tax-exempt raffles if the net pro-

income from interest, dividends and other

period being amended.

ceeds are used exclusively to help reduce

investments of gambling funds on line 5

the effects of poverty, homelessness or

For periods:

disability for an individual or family.

• this is your final return. Check this box

• January 2013 - December 2014, use

Complete Schedule ER to determine the

only if your organization is out of busi-

Form G1 with a revision date of 12/12

credit. The credit is nonrefundable and

ness

cannot be greater than your tax liability.

• January 2015 - June 2015, use Form G1

• you are including with Form G1 any of

with a revision date of 1/15

the schedules or forms listed. Check all

Line 3

that apply

• July 2015 - November 2015, use Form

Paddletickets

G1 with a revision date of 7/15

A paddleticket game is a sealed group of up

Line 1

Important: If you use tax software to

to 100 paddleticket cards.

Non-Linked Bingo

prepare your Lawful Gambling Tax return,

Even though each card has its own serial

Non-linked bingo is defined as a bingo

and you make a change to a previously filed

number, use the serial number printed on

occasion played at one location (see

return, remember to also file an amended

the barcode when reporting paddleticket

Linked Bingo on page 7). Bingo activity

return with the Department of Revenue.

games on Schedule B2.

includes any paper and hard card bingo, bar

Closing Your Gambling

bingo, and any non-linked bingo.

At the end of the month, each group of pad-

Operation

dletickets in play during the month must be

To determine the gross receipts and prizes

closed and reported on Schedule B2. If all

paid for bingo, total the gross sales and

All unplayed games in the organization’s

paddletickets have not been played, report

prizes paid from your tracking sheets.

possession must either be returned to the

all unplayed paddletickets as unsold on

distributor for credit or a refund, or sent to

Coupons and certificates are the only items

Schedule B2.

the Department of Revenue for destruction.

that may be used to adjust the selling price

This includes any unplayed bingo paper.

Send the barcode label with your tax return

of bingo hard cards, sheets, packets and

Contact the Department of Revenue (see

when the sealed group of tickets is removed

packages (may be adjusted down to zero).

page 2) before shipping or bringing in any

from play. A sealed group of tickets is con-

The selling price is listed on the distribu-

unplayed games. The organization must

sidered one play and one entry on Schedule

tor’s invoice. Adjusting the selling price

not destroy unplayed games.

B2.

with coupons or certificates will reduce

the gross receipts from bingo reported on

Gambling-related records must be kept

From your Schedules B2 for paddletickets,

Form G1, line 1A. Report the gross receipts

for 3½ years even if you are no longer in

enter:

from bingo certificates at the time they are

business.

• Total gross receipts from line 16, Col-

sold.

You must continue to file your monthly tax

umn H on Form G1, line 3, Column A

Any missing bingo paper is consid-

returns for any month in which gambling

• Total value of prizes paid from line 16,

ered sold and must be included in gross

activity is conducted.

Column I on Form G1, line 3, Column B

receipts.

If you have questions, contact the

• Total net receipts from line 16, Column J

Department of Revenue (see page 2).

Line 2

on Form G1, line 3, Column C

Raffles

Any missing paddletickets are consid-

Report all raffles you conducted during the

ered sold and must be included in gross

month. To determine gross receipts and

receipts.

prizes paid for raffles, total your gross sales

and prizes paid from your tracking sheets.

Line 5

Frequently, raffles will extend over two or

Interest and Other Income

more months (from the purchase and sale

Total the interest earnings, advertising or

sponsorship income, admission charges,

of raffle tickets to the awarding of prizes).

Continued

Minnesota Lawful Gambling Tax Instructions Booklet - Minnesota Department Of Revenue Page 6

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