File Amended Lawful Gambling Tax Return

If you make changes to a return for one month and it affects the Worksheet E, Combined Net Receipts Tax, it may also affect the calculation on subsequent worksheets.

If this happens, you must file an amended Form G1 for every period from July 1 to June 30 that is 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 2022, an organization discovered an unreported pull-tab game they should have reported on the November 2021 Form G1. The organization must amend the November 2021 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 2021 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 2021 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.