You must file Form 730 and pay the tax on wagers under Internal Revenue Code section 4401(a) if you: Are in the business of accepting wagers, Conduct a wagering pool or lottery, or Are required to be registered and you received wagers for or on behalf of another person but did not report that person’s name and address. Current Revision Form 730 PDF Recent Developments IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Other Items You May Find Useful All Form 730 Revisions Electronic Federal Tax Payment System (EFTPS) Other Current Products Related About Form 11-C, Occupational Tax and Registration Return for Wagering About Form 8849, Claim for Refund of Excise Taxes About Form SS-4, Application for Employer Identification Number (EIN) About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal