About 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.

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