Occupational Tax and Registration Return for Wagering (1998)

Form

11-C

Occupational Tax and Registration Return for Wagering

(Rev. January 1998)

OMB No. 1545-0236

Return for period from

Department of the Treasury

Internal Revenue Service

,

to June 30,

(Month and day)

(Year)

(Year)

Name

Use IRS label.

Otherwise,

please print or

type.

Check one:

Employer identification number (See instructions.)

Number, street, and room or suite no.

City, state, and ZIP code

First return

Renewal return

Supplemental registration return (Do not complete lines 1, 2, 4, 5, and 6.)

Business address

For IRS Use Only

Date letter issued ©

Alias, style, or trade name, if any

Part I

1

2

3

Occupational Tax

Enter month you will start accepting wagers during the tax period

$

Tax (See instructions.)

Make your check or money order payable to the Internal Revenue Service for the tax due and send with the return.

Check one:

Principal operator

Employee-agent accepting wagers for another (See instructions.)

Part II

4

Additional Information (for principal operators only)

If taxpayer is a firm, partnership, or corporation, give true name of members or officers.

True name

5

1

2

3

4

5

T $

FF

FP

I

T $

Title

Home address

Social security number

Are you or will you be engaged in the business of accepting wagers on your own account?

If “Yes,” complete a, b, and c.

a Name and address where each business is or will be conducted:

Name of location

Address (number and street)

Yes

No

City, state, and ZIP code

b Number of paid employee-agents engaged in receiving wagers on your behalf ©

c True name, address, and employer identification number of each employee-agent:

True name

Part III

6

Address

Employer identification number

Additional Information (for employee-agents accepting wagers on behalf of others)

If you receive or will be receiving wagers on behalf of or as agent for some other person or persons, give true name,

address, and employer identification number of each person.

True name

Address

Employer identification number

Part IV Supplemental Registration Return (See instructions.)

7

Explain why you are filing a supplemental registration return

Signature

Under penalties of perjury, I declare that I have examined this return and/or registration (including any accompanying statements or lists), and, to the best of my

knowledge and belief, it is true, correct, and complete.

Signature ©

Title (Owner, etc.) ©

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

Date ©

Cat. No. 16166V

Form 11-C (Rev. 1-98)

Page 2

Form 11-C (Rev. 1-98)

General Instructions

Section references are to the Internal Revenue

Code unless otherwise noted.

Purpose of form. Form 11-C is used to register

for wagering activity and to pay the occupational

tax on wagering. After you file Form 11-C and

pay the tax, you will be issued a letter as proof

of registration and payment.

Who must file. You must file Form 11-C if you

are a principal operator or an employee-agent.

1. A principal operator is a person who is in

the business of accepting wagers for his or her

own account.

2. An employee-agent is a person who

receives compensation for accepting wagers on

the principal operator’s behalf.

The term “wager” means wagers made:

1. On sports events or contests with a person

in the business of accepting wagers.

2. In a wagering pool on a sports event or

contest if the pool is run for profit.

3. In a lottery run for profit, which includes the

numbers game, policy, punchboards, and similar

types of wagering. This category does not

include a game where the wagers are placed,

winners are picked, and prizes are given in front

of everyone who placed a wager. Nor does it

include a drawing run by a tax-exempt

organization if none of the profits go to a private

shareholder or individual.

When to file. File your first return before you

begin accepting wagers. After that, file a renewal

return by July 1 for each year you accept

wagers. You should also file another return when

certain changes in ownership occur and a

supplemental registration return when certain

other changes occur.

Changes in ownership. File another return and

pay the occupational tax within 30 days after the

day you admit new members to a firm or

partnership, you form a corporation to continue

the business of a partnership, or you continue

the business of a dissolved corporation of which

you were a stockholder. Check the “First return”

box on Form 11-C because this is the first return

for the new ownership.

Employer identification number (EIN). All filers

of this form are required to have an EIN.

Principal operators must report the EIN of

employee-agents on line 5c. Employee-agents

must report the EIN of a principal operator on

line 6.

If you do not have an EIN, get Form SS-4,

Application for Employer Identification Number.

Form SS-4 has information on how to apply for

an EIN. Attach the completed SS-4 to your

return.

Address. If you are an individual, enter your

home address. Corporations, firms, associations,

partnerships, and all other entities must enter

their legal address.

Business address. If your business address is

different than your home address or legal

address, enter it in the business address block.

Signature. Be sure to sign and date the return.

Where to file. File your return with the

Internal Revenue Service Center

Cincinnati, OH 45999-0101

Mail your return using the U.S. Postal Service

or other designated private delivery service. See

the instructions for your income tax return for

more information.

Hand-carried returns. You may file your return

by hand carrying it to your district director or to

any local office within your Internal Revenue

district.

Penalties. There are penalties for not filing on

time, for accepting wagers before paying the tax,

and for willfully failing to file the return. There are

also penalties for making or helping to make

false returns, documents, or statements.

Confidentiality of information. No Treasury

Department employee may disclose information

you supply in relation to wagering tax except

when needed to administer or enforce the tax

law. See section 4424 for more information.

Specific Instructions

Return period. Enter the month, day, and year

that begins the return period. Also, enter the

ending year. Write the year as a 4-digit number,

i.e., 1999, 2000, 2001, etc.

Line 1. Enter the month that you will start

accepting wagers. A full month’s tax is due

regardless of which day you start accepting

wagers during a month.

Line 2. There are two rates, $500 and $50 per

year. The $50 rate applies only if all wagers are

authorized under state law or if you are an

employee accepting wagers for another

authorized under state law. The tax year begins

on July 1. If you start accepting wagers after

July 31, the tax is prorated. Use the table below

to determine the tax.

Note: This tax is paid once a year. If you are

required to file a supplemental return, do not pay

the tax a second time.

If you start

accepting

wagers in

July

August

September

October

November

December

January

February

March

April

May

June

$500

rate

$500.00

458.33

416.66

375.00

333.33

291.66

250.00

208.33

166.66

125.00

83.33

41.66

$50

rate

$50.00

45.83

41.66

37.50

33.33

29.16

25.00

20.83

16.66

12.50

8.33

4.16

Line 3. You must check one of the boxes. See

Who must file for the definition of principal

operator and employee-agent. Principal

operators are liable for the excise tax on wagers,

which is reported on Form 730, Tax on

Wagering. Form 730 is filed monthly.

Lines 4 and 5. These lines are to be completed

by principal operators only. Enter applicable

information for officers and/or partners of the

company on line 4. Enter on line 5a the name

and address of each location where business will

be conducted. You must enter the number of

paid employee-agents that work for you on

line 5b and their names, addresses, and EINs on

line 5c.

Line 6. This line is to be completed by paid

employee-agents accepting wagers on behalf of

another. Enter the name, address, and EIN of

each person or company that you work for.

Supplemental Registration

Line 7. A supplemental registration must be filed

within 30 days (except as noted below) by

principal operators and employee-agents.

Principal operators must complete line 7

when any of the following events occur:

1. You change your business or home

address.

2. You continue, as the surviving spouse or

child, executor, administrator, or other legal

representative, the business of a deceased

person who paid the occupational tax.

3. You continue the business as a receiver or

trustee in bankruptcy.

4. You continue the business as an assignee

for creditors.

5. One or more members withdraws from the

firm or partnership.

6. The corporate name is changed.

7. If you hire a new agent or employee to

receive wagers, you must file a supplemental

registration return to record the name, address,

and EIN of each new agent or employee. You

must file the return within 10 days after you hire

the employee or agent.

Employee-agents must complete line 7 if you

are hired to receive wagers for another. You

must register the name, address, and EIN of

each new person who hired you. You must file

the return within 10 days after being hired.

How to file a supplemental return. Complete

the name, address, EIN, business address, and

alias lines. Also, be sure to check the

“supplemental registration return” box. Then

check the applicable box on line 3 and enter the

information that has changed on line 7. Do not

complete lines 1, 2, 4, 5, or 6 for a supplemental

return.

Privacy Act and Paperwork Reduction Act

Notice. We ask for the information on this form

to carry out the Internal Revenue laws of the

United States. We need it to figure and collect

the right amount of tax. Subtitle D,

Miscellaneous Excise Taxes, Chapter 35,

imposes a special tax on each person who is

engaged in receiving wagers for or on behalf of

any person liable for the tax on wagers; and

requires that person to register with the official in

charge of the internal revenue district. This form

is used to determine the amount of the tax that

you owe, and to register for any wagering

activity. Section 6011 requires you to provide the

requested information if this tax is applicable to

you. Section 6109 requires you to provide your

taxpayer identification number (SSN or EIN).

Routine uses of this information include giving it

to the Department of Justice for civil and

criminal litigation, and to cities, states, and the

District of Columbia for use in administering their

tax laws. If you fail to provide this information in

a timely manner, you may be subject to

penalties and interest.

You are not required to provide the

information requested on a form unless the form

displays a valid OMB control number. Books or

records relating to a form or its instructions must

be retained as long as their contents may

become material in the administration of any

Internal Revenue law. Generally, tax returns and

return information are confidential, as required

by section 6103.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping

7 hr., 10 min.

Learning about the

34 min.

law or the form

1 hr., 38 min.

Preparing the form

Copying, assembling,

and sending the form

to the IRS

16 min.

If you have comments concerning the

accuracy of these time estimates or suggestions

for making this form simpler, we would be happy

to hear from you. You can write to the Tax

Forms Committee, Western Area Distribution

Center, Rancho Cordova, CA 95743-0001. DO

NOT send the form to this address. Instead, see

Where to file above.