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Last Updated: 10/26/2017

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Lawful Gambling Tax

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Lawful Gambling Tax > File and Pay > Filing requirements

  • Do I need to file Form G1 with an estimated payment?Back to top

    No. You're not required to file the return when you make the estimated payment. When you do file it, check the “Filing under extension” box on Form G1. ​

  • How do I calculate combined net receipts tax?Back to top

     

    If line 8 on Worksheet E is:
    over​ but no more than​ subtract from line 8​ multiply result by ​ add
    $0​ $87,500​ 9% (.09)​ ​$0
    $87,500​ ​$122,500 ​$87,500 ​18% (.18) ​$7,875
    $122,500​ ​$157,500 ​$122,500 ​27% (.27) ​$14,175
    $157,500​ ​$157,500 36% (.36)​ ​$23,625
     ​

    Enter the result on line 9, Worksheet E.

  • If I make changes to a return for one month that affects Worksheet E, do I need to file amended returns for later periods?Back to top

    Possibly. If you amend a return, it may affect the Combined Net Receipts Tax (Worksheet E) calculation on subsequent worksheets. If this happens, you must file an amended Form G1 for every period, from July 1 to June 30, affected by changes to Worksheet E . You must pay all additional tax due when you file the amended return. If you do not, we may assess penalty and interest on the unpaid tax.

    Example: In March 2016 an organization discovered an unreported pull-tab game should have been reported on the November 2015 Form G1. The organization must amend the November 2015 return to include the receipts from the game and calculate the additional tax due.

    The organization must also update the Combined Net Receipts Tax on Worksheet E for November 2015 with the net receipts from the game. The December, January, and February Worksheet E line 10 amounts must be updated to reflect the amended November 2015 amount, which results in an increase in the net receipts. The organization must file amended returns for December, January, and February and pay the tax due.

  • What records do I need to keep?Back to top

    You are required to maintain complete, accurate and legible records supporting all your gambling activities. Records include, but are not limited to:

    • Winning and unsold tickets for pull-tab, tipboard, paddlewheel and raffle games and game flares
    • Reports and statements, including checker's records for each bingo occasion
    • Cash journals, ledgers, deposit slips, register tapes and bank statements supporting gambling activity receipts
    • Invoices that represent purchases of gambling products
    • Canceled checks or substitute checks and other documents supporting gambling activity expenditures
    • Organization minutes

  • How long do I need to keep records?Back to top

    You must keep gambling-related records for at least 3.5 years. We may inspect your records at any reasonable time without notice or a search warrant.

    The retention period starts on the return due date. It does not start on the invoice purchase date or the date you removed the game is  from play.

    For example, if you report a game as played on your January 2017 return (due February 20), the retention period begins Feb. 20, 2017, and ends on Aug. 20, 2020.

    Keep a copy of all tax returns, schedules and worksheets for your records, including all amended returns.​

  • Can I lump my payment for multiple periods or payment types (e.g., original return, amended return, or extension) on one voucher? Back to top

    No. You must use separate vouchers for each filing period and payment type. Use our e-Services Payment Voucher System to create and print a payment voucher to mail with your check.  ​