ITG FAQ #2 Answer-What is Form 11-C, Occupational Tax and Registration Return for Wagering, and what is it used for?


Form 11-C, Occupational Tax and Registration Return for WageringPDF, is used to register with the IRS any wagering activity and to pay the occupational tax on wagering. After this form is filed and the tax is paid, the IRS issues a letter as proof of registration and payment.

Joe operates a numbers game and employs 10 people to receive wagers from the public on Joe's behalf. Joe also employs a secretary and a bookkeeper. Joe and each of the 10 persons are liable for the tax. They must each file Form 11-C. The secretary and the bookkeeper are not liable for the tax unless they also accept wagers for Joe.

On Joe's Form 11-C, he lists all required information (name, address, and Employer's Identification Number (EIN) for each of his ten agents as well as himself. He does not list his secretary or bookkeeper. Each of the 10 agents will list on his or her Form 11-C their name, address, and EIN, as well as Joe's.

Form 11-C will not accept a Social Security Number. Everyone required to file the form must obtain their own EIN.

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