PDF document

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                                                          Monthly Tax Return for Wagers 
Form  730                                                                                                                                        OMB No. 1545-0235 
(Rev. December 2017)                                    (Section 4401 of the Internal Revenue Code)
Department of the Treasury                              ▶ Go to www.irs.gov/Form730 for the latest information.                                  For IRS Use Only 
Internal Revenue Service  
                                                                                                                                                 T 
Enter your                   Name                                                       Month and year                                           FF 
name,  
address,            ▲                                                                                                                            FD 
employer                     Number, street, and room or suite no.                      Employer identification number                           FP 
identification  
number,                                                                                                                                          I 
and                          City or town, state or province, country, and ZIP or foreign postal code                                            T 
month and  
year of  
return. 
Check applicable boxes:                                   Final return                      Address change 

          1  Gross amount of wagers accepted during month (not including laid-off wagers) (see instructions)  .                   .      1 

          2  Gross amount of laid-off wagers accepted during month (see instructions)  .                    . . .           . . . .      2 

          3  Add lines 1 and 2     . .        . . .     . . .      . . . . .    .       . . .         . . . . . .           . . . .      3 
          4a Tax on wagers authorized under the law of the state in which 
             accepted. Enter the amount of these wagers included in line 
             3; multiply by the amount shown and enter the result          .    .       . $                            ×     0.0025 = 4a 
          b  Tax on wagers other than wagers described on line 4a. Enter 
             the amount of these wagers included in line 3; multiply       by the 
             amount shown and enter the result  .           .      . . . . .    .       . $                            ×      0.02 =  4b 
          c  Tax on wagers.  Add lines 4a and 4b .          .      . . . . .    .       . . .         . . . . . .           . . . .   4c 

          5  Credits. No credit is allowed unless supported by evidence (see instructions)  .                 . .           . . . .      5 

          6  Balance due. Subtract line 5 from line 4c (see instructions)  .              . .         . . . . . .           . . . .      6 
File this return, your payment, and voucher with the IRS as shown under Where to file in the instructions. Make your check or money 
order  payable to “United States Treasury.” Write your name, address, EIN, “Form 730,” and the tax period on it. 
                  Under penalties of perjury, I declare that I have examined this return, including any accompanying certificates and statements, and to the best of my 
Sign              knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer  has any 
                  knowledge.
Here              ▲                                                                                           ▲
Keep a copy  
of this return      Signature                                                                                   Date 
for your 
records.            Type or print your name below signature. 
                  Print/Type preparer’s name                       Preparer’s signature                       Date                               PTIN
Paid                                                                                                                            Check         if 
                                                                                                                                self-employed
Preparer 
Use Only          Firm’s name      ▶                                                                                            Firm’s EIN  ▶
                  Firm’s address  ▶                                                                                             Phone no.
For Paperwork Reduction Act Notice, see instructions.                                       Cat. No. 20585U                                      Form 730 (Rev. 12-2017) 

                                              ▼   Detach Here and Mail With Your Payment and Form 730.                        ▼                           Form 730-V 

     Form 730-V                                                      Payment Voucher 
(Rev. December 2017)                                                                                                                             OMB No. 1545-0235
Department of the Treasury                              ▶ Don’t staple or attach this voucher to your payment.
Internal Revenue Service     
1         Enter your employer identification              2                                                                           Dollars             Cents 
          number.                                               Enter the amount of your payment. ▶ 
                                                          Make your check or money order payable to “United States Treasury”
3         Enter year and month as shown on Form 730.      4 Enter your business name (individual name if sole proprietor). 
          Y     Y      Y     Y                M   M 
                                                            Enter your address. 
          Send Form 730, this voucher, and payment to:  
                Department of the Treasury  
                  Internal Revenue Service                  Enter your city, state, and ZIP code.
                  Ogden, UT 84201-0100

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Form 730 (Rev. 12-2017) Page 2
Form 730-V, Payment Voucher Specific Instructions • Enclose your check or money order made
payable to “United States Treasury.” Be sure
Purpose of Form Box 1. If you don’t have an EIN, you may to enter your name, address, EIN, “Form
apply for one online. Go to the IRS website at 730,” and the tax period on your check or
Complete Form 730-V if you’re making a www.irs.gov/EIN. You also may apply for an money order. Don’t send cash. Don’t staple
payment by check or money order with EIN by faxing or mailing Form SS-4, this voucher or your payment to Form 730 (or
Form 730. We will use the completed voucher Application for Employer Identification to each other).
to credit your payment more promptly and Number, to the IRS. • Detach the completed voucher and send it
accurately, and to improve our service to you.
Box 2. Enter the amount paid from line 6 of with your payment and Form 730. See Where
If you have your return prepared by a third Form 730. to file, later.
party and a payment is required, provide this
payment voucher to the return preparer. Box 3. Enter the same date you entered on
page 1 of Form 730.
Don’t file Form 730-V if you’re paying the
balance due on Form 730, line 6, using the Box 4. Enter your name and address as
Electronic Federal Tax Payment System shown on Form 730.
(EFTPS). See Line 6, later, for more
information.

Section references are to the Internal Revenue Rounding. You may round amounts to Foreign address . Follow the country’s
Code unless otherwise noted. whole dollars. If you do round, leave the entry practice for entering the postal code. In some
Future developments.For the latest for the cents amounts blank. You can drop countries the postal code may come before
information about developments related to amounts that are less than 50 cents, and the city or town name. Enter the full name of
Form 730 and its instructions, such as increase amounts that are 50 cents or more to the country using uppercase letters in English.
legislation enacted after they were published, the next whole dollar. If you do round, do so Line 1. Enter the gross amount of wagers
go to www.irs.gov/Form730. for all amounts. But if you have to add two or accepted during the month. Gross wagers are
more amounts to figure the amount to enter the total of those wagers that are authorized
What’s New on a line, include cents when adding and only and those wagers that aren’t authorized by
round off the total.
Effective January 2018, send Form 730 and/or the state in which they are accepted. Include
Form 730-V, Payment Voucher, to Ogden, UT. When to file. If you’re liable for the tax, file all charges connected with placing the wager,
See Where to file, later, for the updated Form 730 for each month by the last day of including any fee or charge incident to placing
address. the month following the month for which the wager. If you can prove that the person
you’re reporting taxable wagers. The IRS placing the wager has paid a separate charge
General Instructions won’t send you a notice that a return is due. equal to the tax, don’t include that amount in
File a return each month whether or not you the amount of the wager. Don’t include
Who must file. You must file Form 730 and have taxable wagers to report. If you have no laid-off wagers in this amount.
pay the tax on wagers under section 4401(a) if tax to report, write “None” in the entry space What is taxed. The tax applies only to
you: for line 6 and sign and date Form 730. If you wagers accepted in the United States or
• Are in the business of accepting wagers, stop accepting wagers, check the final return placed by a person who is in the United
box above line 1.
• Conduct a wagering pool or lottery, or States with a person who is a U.S. citizen or
• Are required to be registered and you Where to file. Send your return to: resident.
received wagers for or on behalf of another Department of Treasury Taxable wagers include those placed:
person but didn’t report that person’s name Internal Revenue Service • On a sports event or contest with a person
and address. Ogden, UT 84201-0100 engaged in the business of accepting wagers
Use Form 11-C, Occupational Tax and on a sports event or contest;
Registration Return for Wagering, to register. Specific Instructions • In a wagering pool on a sports event or
Exempt organizations. Organizations Name and address. Enter the name shown contest if the pool is conducted for profit; or
exempt from income tax under section 501 or on the eligible entity’s most recently filed • In a lottery conducted for profit, including
521 are generally not exempt from the tax on federal income tax return. Include the suite, the numbers game, policy, punch boards, and
wagering or the occupational tax. However, room, or other unit number after the street similar types of wagering.
see Lottery, later, for an exception. address. If the Post Office doesn’t deliver mail
Completing Form 730. If you aren’t using to the street address and the entity has a P.O.
the preaddressed Form 730, enter your name, box, show the box number instead of the
address, employer identification number (EIN), street address.
and the month (MM) and year (YYYY) for
which this form is filed.

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Form 730 (Rev. 12-2017) Page 3
Sports event. A sports event includes • Games of the type in which all persons If you haven’t paid the tax, you may claim a
every type of amateur, scholastic, or placing wagers in the game are present when credit on Form 730 in the amount of the tax
professional sports competition, such as auto wagers are placed, winners are determined, due for the laid-off wager, if the certificate
racing, baseball, basketball, billiards, bowling, and prizes or other property are distributed. described in Regulations section 44.6419-2(d)
boxing, cards, checkers, cricket, croquet, dog • Drawings conducted by an organization is attached to Form 730 for the month during
racing, football, golf, gymnastics, hockey, exempt from tax under sections 501 and 521, which the wager was accepted and laid off.
horse racing, lacrosse, rugby, soccer, squash, as long as the net proceeds of the drawing If you have paid the tax, you may claim a
tennis, track, tug of war, and wrestling. don’t benefit a private shareholder or credit for the tax paid on the laid-off amount.
Contest. A contest is any competition individual. The claim must be filed within 3 years from
involving speed, skill, endurance, popularity, Line 2. Enter the gross amount of any laid-off the time the return reporting the tax was filed
politics, strength, or appearance, such as wagers accepted during the month. Gross or 2 years from the time the tax was paid,
elections, the outcome of nominating laid-off wagers are the total of those laid-off whichever is later. Interest won’t be allowed
conventions, dance marathons, log-rolling wagers that are authorized and those that on a credit for the tax imposed on a wager
contests, wood-chopping contests, aren’t authorized by the state in which they that you laid off.
weightlifting contests, beauty contests, and are accepted. No credit is allowed unless the following
spelling bees. information is attached to the return for each
Lines 4a and 4b. Enter the applicable amount
Wagering pool. A wagering pool included in line 3. Multiply the amount by the laid-off wager:
conducted for profit includes any method or rate shown and enter the result. The rate of • The certificate described in Regulations
scheme for giving prizes to one or more tax depends on whether the wager is section 44.6419-2(d).
winning bettors based on the outcome of a authorized by the laws of the state in which • A statement that includes (a) the reason for
sports event, a contest, or a combination or the wager was accepted. The lower rate the credit, (b) the month in which the tax was
series of these events or contests if the applies to wagers that are authorized by state paid, (c) the date of payment, and (d) whether
wagering pool is managed and conducted for law. any previous claim covering all or part of the
the purpose of making a profit. A wagering
pool or lottery may be conducted for profit Line 5. You may be able to claim a credit for amount involved has been filed.
even if a direct profit doesn’t occur. If you the amount of any overpayment of tax or for Line 6. If line 4c is more than line 5, enter the
operate the wagering pool or lottery with the the amount of tax imposed with respect to a difference on line 6. You don’t have to pay if
expectation of a profit in the form of increased wager that you laid off. You may also use line 6 is under $1.00. You may pay the
sales, attendance, or other indirect benefits, Schedule 6 (Form 8849), Other Claims, to amount shown on line 6 using the Electronic
you conduct it for profit. make a claim for refund. Federal Tax Payment System (EFTPS) or by
Lottery. This includes the numbers game, Credit for an overpayment of tax. check or money order. If you pay using
policy, punch boards, and similar types of Generally, you may claim a credit for any EFTPS, don’t file Form 730-V, Payment
wagering. In general, a lottery conducted for overpayment of tax. The claim must be filed Voucher.
profit includes any method or scheme for the within 3 years from the time the Form 730 Electronic payment. Now, more than ever
distribution of prizes among persons who reporting the tax was filed or 2 years from the before, businesses can enjoy the benefits of
have paid or promised to pay for a chance to time the tax was paid, whichever is later. No paying their federal taxes electronically.
win the prizes. The winning prizes are usually credit is allowed unless a statement of the Whether you rely on a tax professional or
determined by the drawing of numbers, facts involving the overpayment is attached handle your own taxes, the IRS offers you a
symbols, or tickets from a wheel or other that includes the following information. convenient program to make it easier. Spend
container, or by the outcome of a given event. • An explanation of the reason for claiming a less time on taxes and more time running your
It doesn’t include either of the following credit. business. Use EFTPS to your benefit. For
kinds of events. • The date of payment and the amount of the information on EFTPS, visit www.eftps.gov or
• Games of a type in which usually the wagers tax. call EFTPS Customer Service at
1-800-555-4477.
are placed, winners are determined, and the • Whether any previous claim covering the
prizes are distributed in the presence of amount involved, or any part, has been filed. Paid Preparer Use Only
everyone who placed a wager. Card games, • A statement that you: A paid preparer must sign Form 730 and
roulette games, dice games, bingo, keno, and
gambling wheels usually fall within this 1. Haven’t collected (whether as a separate provide the information in the Paid Preparer
exception. charge or otherwise) the amount of the tax Use Only section at the end of the form if the
from the person that placed the wager on preparer was paid to prepare the form and
• Drawings conducted by a tax-exempt which the tax was imposed, or isn’t an employee of the filing entity. The
organization, if the net proceeds of the preparer must give you a copy of the form in
drawing don’t benefit a private shareholder or 2. Have repaid the amount of the tax to the
individual. person that placed the wager, or addition to the copy to be filed with the IRS.
What isn’t taxed. The tax isn’t imposed on 3. Have the written consent of the person If you’re a paid preparer, enter your
the following five items. that placed the wager to the allowance of the Preparer Tax Identification Number (PTIN) in
credit. The consent must be attached to the the space provided. If you work for a tax
• Parimutuel wagering, including horse racing, return. preparation firm, you must also enter the
dog racing, and jai alai, when it’s licensed firm’s name, address, and EIN. However, you
under state law. Note. If the overpayment relates to a laid-off can’t use the PTIN of the tax preparation firm
wager accepted by you, one of the three in place of your PTIN.
• Coin-operated devices, such as slot statements in the previous bullet must be
machines, pinball machines, or video games. attached for both the person who placed the You can apply for a PTIN online or by filing
• Sweepstakes, wagering pools, or lotteries laid-off wager with you and the person who Form W-12, IRS Paid Preparer Tax
that are conducted by an agency of a state, if placed the original wager. Identification Number (PTIN) Application and
Renewal. For more information about applying
the wager is placed with the state agency or Credit for wagers laid off by you. If you for a PTIN online, visit the IRS website at
its authorized agents or employees. accept a wager and lay off all or a part of that www.irs.gov/PTIN.
wager with a person who is liable for tax,
follow the rules below to claim a credit
depending on whether or not you paid the tax.

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Form 730 (Rev. 12-2017) Page 4
Recordkeeping. Keep copies of your tax How Can You Learn About Your states, and the District of Columbia, and U.S.
returns, records, and accounts of all Taxpayer Rights? commonwealths and possessions for use in
transactions to show that the correct administering their tax laws. We may also
tax has been paid. Keep records to support The Taxpayer Bill of Rights describes 10 basic disclose this information to other countries
all adjustments claimed and all exemptions at rights that all taxpayers have when dealing under a tax treaty, to federal and state
least 4 years from the latest of the following with the IRS. Our Tax Toolkit at agencies to enforce federal nontax criminal
dates: when the tax became due, when TaxpayerAdvocate.IRS.gov can help you laws, or to federal law enforcement and
you paid the tax, when you claimed an understand what these rights mean to you intelligence agencies to combat terrorism. If
adjustment, or when you filed a claim for and how they apply. These are your rights. you fail to provide this information in a timely
refund. Always keep your records available for Know them. Use them. manner or provide false information, you may
IRS inspection. be liable for penalties and interest.
How Else Does the Taxpayer
Penalties. Avoid penalties and interest by Advocate Service Help Taxpayers? You aren’t required to provide the
filing returns and paying taxes when due. The information requested on a form that is
law provides penalties for filing a return late, TAS works to resolve large-scale problems subject to the Paperwork Reduction Act
paying taxes late, failing to file a return, that affect many taxpayers. If you know of one unless the form displays a valid OMB control
negligence, and fraud. These penalties are in of these broad issues, please report it to us at number. Books or records relating to a form
addition to the interest charge on late IRS.gov/SAMS. or its instructions must be retained as long as
payments. The penalty for filing a return late their contents may become material in the
or paying the tax late won’t be imposed if you Low Income Taxpayer Clinics administration of any Internal Revenue law.
can show that the failure to file a timely return Low Income Taxpayer Clinics (LITCs) are Generally, tax returns and return information
or timely pay the tax is due to reasonable independent from the IRS. LITCs represent are confidential, as required by section 6103.
cause. individuals whose income is below a certain The time needed to complete and file
If you receive a notice about a penalty after level and need to resolve tax problems with Form 730 will vary depending on individual
you file this return, reply to the notice with an the IRS, such as audits, appeals, and tax circumstances. The estimated average times
explanation and we will determine if you meet collection disputes. In addition, clinics can are: Recordkeeping, 6 hr., 27 min.; Learning
reasonable-cause criteria. Don’t attach an provide information about taxpayer rights and about the law or the form, 47 min.;
explanation when you file your return. responsibilities in different languages for Preparing, copying, assembling, and
individuals who speak English as a second sending the form to the IRS, 56 min.
Taxpayer Advocate Service language. Services are offered for free or a
small fee. To find a clinic near you, visit If you have comments concerning the
Is Here To Help You TaxpayerAdvocate.IRS.gov/LITCmap or see accuracy of these time estimates or
IRS Publication 4134, Low Income Taxpayer suggestions for making Form 730 simpler, we
What Is the Taxpayer Advocate Clinic List. would be happy to hear from you. You can
send us comments from www.irs.gov/
Service? Disclosure of information on wagering FormComments. Or you can write to:
The Taxpayer Advocate Service (TAS) is an taxes. Except for administering or enforcing Internal Revenue Service
independent organization within the IRS that Internal Revenue taxes, neither the Treasury Tax Forms and Publications
helps taxpayers and protects taxpayer rights. Department nor any of its employees may SE:W:CAR:MP:TFP
Our job is to ensure that every taxpayer is disclose documents, records, or information
treated fairly and that you know and obtained through them that a taxpayer 1111 Constitution Ave. NW, IR-6526
understand your rights under the Taxpayer Bill supplies in connection with wagering taxes. Washington, DC 20224
of Rights. Also, certain documents related to wagering Don’t send Form 730 to this office. Instead,
taxes and information obtained through them see Where to file, earlier.
What Can the Taxpayer Advocate that relates to wagering taxes may not be
Service Do For You? used against the taxpayer in any nontax
criminal proceeding. See section 4424 for
We can help you resolve problems that you
more details.
can’t resolve with the IRS. And our service is
free. If you qualify for our assistance, you will
be assigned to one advocate who will work Paperwork Reduction Act Notice. We ask
with you throughout the process and will do for the information on Form 730 to carry out
everything possible to resolve your issue. TAS the Internal Revenue laws of the United
can help you if: States. You’re required to give us the
information. We need it to ensure that you’re
• Your problem is causing financial difficulty complying with these laws and to allow us to
for you, your family, or your business, figure and collect the right amount of tax.
• You face (or your business is facing) an Section 4401 imposes a tax on wagering.
immediate threat of adverse action, or Form 730 is used to determine the amount of
• You’ve tried repeatedly to contact the IRS the tax. Routine uses of this information
but no one responded, or the IRS hasn’t include giving it to the Department of Justice
responded by the date promised. for civil and criminal litigation, and to cities,
How Can You Reach Us?
We have offices in every state, the District of
Columbia, and Puerto Rico. Your local
advocate’s number is in your local directory
and at www.irs.gov/advocate/local-taxpayer-
advocate. You also can call us at
1-877-777-4778.

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