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Last Updated: 3/29/2018

Lawful Gambling Tax

Who must file and pay the Lawful Gambling Tax?

Nonprofit organizations that conduct lawful gambling activity must file the Lawful Gambling Monthly Tax Return (Form G1) and schedules each month, and pay the tax due.

When are the return and payment due?

You must file a return and pay the tax due by the 20th of the month for the previous month's gambling activity. (For example, your January return and payment are due by February 20.) If you receive a filing extension, you must still pay any tax owed by the 20th. If you do not, we will assess penalties and interest.

If the due date falls on a weekend or holiday, your return and payment are due by the next business day.

What if I have no gambling activity to report?

If your organization had no gambling activity during the month, you are still required to file Form G1 by the 20th of the following month.‚Äč

How do I file this return?

You can file:

If your organization did not have gambling activity to report, you still must file the return and check the "No gambling activity this month" check box.

Assembling your monthly tax return

If you file on paper, include all the required schedules with the return, in the following order (top to bottom):

  1. Form G1
  2. Schedule NRL
  3. Schedule ER
  4. Schedule B2
  5. Barcode Label Sheet (paper filers only)

Note: Do not attach the Worksheet E. Keep the worksheet with your records.

Incomplete returns

If your return is incomplete or missing information, we will notify you by mail what you need to send to us. If the delay causes your return to be late, any tax that you owe will be subject to penalties and interest.

What are my payment options?

You can pay this tax: