Form 730, Monthly Tax Return for Wagers
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.
Other Items You May Find Useful:
Form 11-C, Occupational Tax and Registration Return for Wagering
Comment on Form 730
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