Form 11-C - Occupational Tax And Registration Return For Wagering Page 3
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Form 11-C (Rev. 12-2017)
Page
Section references are to the Internal Revenue Code
Definitions. See the Instructions for Form 730, Monthly
unless otherwise noted.
Tax Return for Wagers, for the definition of sports event,
contest, wagering pool, and lottery.
Future Developments
When to file. File the first return before wagers are
For the latest information about developments related to
accepted. After that, file a renewal return by July 1 for
Form 11-C and its instructions, such as legislation
each year wagers are accepted. A first return also is due
enacted after they were published, go to
in certain situations in which there has been a change in
Form11C.
ownership or control. The return must be filed within 30
What’s New
days after new members are admitted to a firm or
partnership, a corporation is formed to continue the
Effective January 2018, send Form 11-C and/or Form
business of a partnership, or a stockholder continues the
11-C(V), Payment Voucher, to Ogden UT. See Where to
business of a dissolved corporation.
file, later, for the updated address.
Employer Identification Number (EIN). Enter your EIN. If
General Instructions
you don’t have an EIN, apply for one online. Go to the IRS
website at EIN. You also may apply for an
Purpose of form. Form 11-C is used to register certain
EIN by faxing or mailing Form SS-4, Application for
information with the IRS and to pay the occupational tax
Employer Identification Number, to the IRS.
on wagering. You must pay the occupational tax if you
accept taxable wagers for yourself or another person.
Address. If you’re an individual, enter your home
There are two amounts of occupational tax ($50 or $500).
address.
One or the other applies depending on whether the
Signature. Form 11-C must be signed by a person who
wagers you accept are authorized by the laws of the state
has authority to sign for the taxpayer.
in which you accept the wager. See Line 2 later to
Where to file. Send Form 11-C, your check or money
determine your occupational tax. Your cancelled check is
order, and Form 11-C(V) to:
proof of registration and payment.
Department of the Treasury
Who must file. File Form 11-C if you’re a principal or an
Internal Revenue Service
agent.
Ogden, UT 84201-0101
1. A principal is a person who is in the business of
Send the return using the U.S. Postal Service or other
accepting taxable wagers for his or her own account.
designated private delivery service. See the instructions
This is the person who makes a profit or risks loss
for your income tax return for more information about
depending on the outcome of the event or contest for
private delivery services.
which the wager is accepted.
Penalties. There are penalties for not filing on time, for
2. An agent is a person who accepts taxable wagers
accepting wagers before paying the tax, and for willfully
on the principal’s behalf.
failing to file the return. There also are penalties for
Taxable wagers include those placed:
making, or helping to make, false returns, documents, or
• On a sports event or contest with a person engaged in
statements.
the business of accepting wagers on a sports event or
If you receive a notice about a penalty after you file this
contest.
return, reply to the notice with an explanation and we will
• In a wagering pool on a sports event or contest if the
determine if you meet reasonable-cause criteria. Don’t
pool is conducted for profit.
attach an explanation when you file your return.
• In a lottery conducted for profit (other than a state-
Disclosure of information on wagering taxes. Except
conducted lottery). The term lottery includes the numbers
for administering or enforcing Internal Revenue taxes,
game, policy, punch boards, and similar types of
neither the Treasury Department nor any of its
wagering.
employees may disclose documents, records, or
information obtained through them that a taxpayer
What isn’t taxed. The tax isn’t imposed on the following
supplies in connection with wagering taxes. Also, certain
five items.
documents related to wagering taxes and information
• A parimutuel wagering enterprise, including horse
obtained through them that relates to wagering taxes
racing, dog racing, and jai alai, when licensed under the
won’t be used against the taxpayer in any nontax criminal
laws of the state in which accepted.
proceeding. See section 4424 for more details.
• Coin-operated devices, such as pinball machines.
Refund. A refund for an overpayment of the occupational
• Sweepstakes, wagering pools, or lotteries that are
tax may be claimed on Form 8849, Claim for Refund of
conducted by an agency of a state, if the wager is placed
Excise Taxes, using Schedule 6 (Form 8849), Other
with the state agency or its authorized agents or
Claims. See the Instructions for Form 8849 for details.
employees.
• Games of the type in which usually all persons placing
Specific Instructions
wagers in the game are present when wagers are placed,
Return period. Enter the month, day, and year the return
winners are determined, and prizes or other property are
period begins. Also, enter the ending year. Write the year
distributed.
as a four-digit number (for example, 2017 or 2018).
• Drawings conducted by an organization exempt from
tax under sections 501 or 521, as long as the net
proceeds of the drawing don’t inure to the benefit of a
private shareholder or individual.
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