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


General Information
, Form G1
Form G1
Report the gross receipts and prizes paid for
For periods beginning December
the raffle in the month of the drawing. For
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.
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
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
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
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-
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.
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
from bingo certificates at the time they are
• Total gross receipts from line 16, Col-
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
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
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
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).


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