Form 11-C Occupational Tax and Registration Return for Wagering

Form 11-C, Occupational Tax and Registration Return for Wagering
(Rev. April 2006)
Purpose: This is the first circulated draft of Form 11-C (Rev. April 2006). See below for
a discussion of the major changes.
TPCC Meeting: None, but may be arranged if requested.
Prior Version: Form 11-C (Rev. October 2003) is available at:
http://publish.no.irs.gov/FORMS/PUBLIC/PDF/16166J03.PDF
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by March 3, 2006.
Michael Ecker
Tax Law Specialist
SE:W:CAR:MP:T:T:SB
Room 6039
Phone: 202-622-3144
Fax: 202-622-5044
Email: [email protected]

Major Changes
General Changes
• We made minor editorial changes throughout the form.
Specific Changes
Page 2
• Under Purpose of form, we added that the taxpayer’s cancelled check is their
proof of registration and payment. This information was moved from Publication
510, Excise Taxes for 2005. The 2006 revision of Publication 510 will delete the
section on wagering taxes.
• Under Who must file, we expanded the definition of principal by adding that this
is the person who makes a profit or risks loss depending on the outcome of the
event or contest for which the wager is accepted. This information was moved
from Publication 510, Excise Taxes for 2005. The 2006 revision of Publication
510 will delete the section on wagering taxes.
• Under Employer Identification Number (EIN), we updated and reorganized the
text to place focus on the online EIN application.
• We added a section on Refunds to explain the procedures to recover an
overpayment of the occupational tax. This information was moved from
Publication 510, Excise Taxes for 2005. The 2006 revision of Publication 510 will
delete the section on wagering taxes

•
•

Under the Specific Instructions for Line 2, we clarified that there are two
separate taxes and that the principal or agent will pay only one tax ($500 or $50
with prorating possible) based on the type of wagers accepted.
Under Supplemental registration, we added that the principal must register a
change of business or home address before accepting wagers at the new address
or by the end of the 30-day period after the change of address, whichever occurs
first.. Change made per Reg. 44.4905-2.

Page 3
• Under the Specific Instructions for Box 1, we updated and reorganized the text
to place focus on the online EIN application.
Page 4
• We changed the address used to make suggestions to: Internal Revenue Service,
Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406, Washington, DC 20224.

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1

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 11-C, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

11-C

Action

Date

Signature

O.K. to print
Revised proofs
requested

Occupational Tax and Registration Return for Wagering

Form
(Rev. April 2006)

OMB No. 1545-0236

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Return for period from

Department of the Treasury
Internal Revenue Service

,

(Month and day)

Name

to June 30,

(Year)

(Year)

Employer identification number

Number, street, and room or suite no.
Type or print.
City, state, and ZIP code

Check one:

Daytime telephone number

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

(

)

Business address (if different from your home address or address entered above)

Alias, style, or trade name, if any

Part I

Occupational Tax

For IRS Use Only

T $
FF
FP
I
T $

1
2

Enter the date (month and day) you will start accepting wagers during the tax period
Tax (see instructions)
See Form 11-C(V), Payment Voucher, for how to make your payments.

3

Check one:

Part II
4

Principal

$

Agent accepting wagers for another (see instructions)

Additional Information (for principal only)

If the taxpayer is a firm, partnership, or corporation, give the true name of each member or officer.
True name

5

1
2
3
4
5

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 agents engaged in receiving wagers on your behalf ©
c True name, address, and employer identification number of each agent:
True name

Part III
6

Address

Employer identification number

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

If you receive or will be receiving wagers on behalf of or as an agent for some other person or persons, give the true name,
address, and employer identification number of each person.
True name

Address

Employer identification number

Part IV Supplemental Registration (see instructions)
7

Explain why you are filing a supplemental registration. Include the date of the event.

Sign
Here

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

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

Date

©

Title

Cat. No. 16166V

Form

11-C

(Rev. 4-2006)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 11-C, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 11-C (Rev. 4-2006)

In addition to the major changes described in this circulation, we will add a "What's New" section
to discuss the removal of wagering tax information from Publication 510.

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Purpose of form. Form 11-C is used to
register certain information with the IRS and
to pay the occupational tax on wagering.
Your cancelled check is proof of registration
and payment.
Who must file. File Form 11-C if you are a
principal or an agent.
1. A principal is a person who is in the
business of accepting taxable wagers for his
or her own account. This is the person who
makes a profit or risks loss depending on the
outcome of the event or contest for which the
wager is accepted.
2. An agent is a person who accepts
taxable wagers on the principal’s behalf.
Taxable wagers include those placed:
● On a sports event or contest with a person
engaged in the business of accepting wagers
on a sports event or contest.
● In a wagering pool on a sports event or
contest if the pool is conducted for profit.
● In a lottery conducted for profit (other than
a state-conducted lottery). The term lottery
includes the numbers game, policy, punch
boards, and similar types of wagering.
What is not taxed. The tax is not imposed
on the following five items:
● A parimutuel wagering enterprise, including
horse racing, dog racing, and jai alai, when
licensed under the laws of the state in which
accepted.
● Coin-operated devices, such as pinball
machines.
● Sweepstakes, wagering pools, or lotteries
that are conducted by an agency of a state, if
the wager is placed with the state agency or
its authorized agents or employees.
● Games of the type in which usually all
persons placing wagers in the game are
present when wagers are placed, winners are
determined, and prizes or other property are
distributed.
● Drawings conducted by an organization
exempt from tax under sections 501 or 521,
as long as the net proceeds of the drawing
do not inure to the benefit of a private
shareholder or individual.
Definitions. See the Instructions for Form 730
for the definition of sports event, contest,
wagering pool, and lottery.
When to file. File the first return before
wagers are accepted. After that, file a renewal
return by July 1 for each year wagers are
accepted. A first return is also due in certain
situations in which there has been a change
in ownership or control. The return must be
filed within 30 days after new members are
admitted to a firm or partnership; a
corporation is formed to continue the
business of a partnership; or a stockholder
continues the business of a dissolved
corporation.
Employer Identification Number (EIN). Enter
your EIN. If you do not have an EIN, apply for
one online. Go to the IRS website at
www.irs.gov/businesses and click on the
“Employer ID Numbers” link under
“Businesses Topics.” You may also apply for
an EIN by calling 1-800-829-4933, or you can
fax or mail Form SS-4, Application for
Employer Identification Number, to the IRS.

Address. If you are an individual, enter your
home address.
Signature. Form 11-C must be signed by a
person who has authority to sign for the
taxpayer.
Where to file. Mail Form 11-C, your check or
money order, and Form 11-C(V) to:
Internal Revenue Service Center
Cincinnati, OH 45999-0101
Mail the return using the U.S. Postal
Service or other designated private delivery
service. See the instructions for your income
tax return for more information.
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.
Refund. A refund for an overpayment of the
occupational tax may be claimed on Form
8849, Claim for Refund of Excise Taxes,
using Schedule 6. See the Instructions for
Form 8849 for details.

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., 2003, 2004, etc.
Line 1. Enter the day and 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 amounts of tax
depending if the wagers you accept are
authorized by the laws of the state in which
you accept the wager. The $50 tax applies if
all wagers (including those accepted by an
agent for another) are authorized under the
laws of the state in which accepted. If you
intend to accept wagers that are not
authorized by the state, the $500 tax applies.
The tax is payable for the period that begins
July 1 of each year. If you start accepting
wagers after July 31, the tax is prorated for
the first year. Use the table below to
determine the tax.
Note. This tax is paid once for each period
that begins July 1. If you are required to file a
supplemental registration, do not pay the tax
a second time.
If you start
accepting
$500
$50
wagers in
tax
tax
July
$500.00
$50.00
August
458.33
45.83
September
416.66
41.66
October
375.00
37.50
November
333.33
33.33
December
291.66
29.16
January
250.00
25.00
February
208.33
20.83
March
166.66
16.66
April
125.00
12.50
May
83.33
8.33
June
41.66
4.16

2

Payment voucher. Complete Form 11-C(V),
Payment Voucher, and file it with Form 11-C
and your payment.
Line 3. You must check one of the boxes.
See Who must file for the definition of
principal and agent. Principals are liable for
the excise tax on wagers, which is reported
and filed monthly on Form 730, Monthly Tax
Return for Wagers.
Lines 4 and 5. These lines are to be
completed by principals 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. Enter the number of
agents who accept wagers for you on line 5b
and their names, addresses, and EINs on
line 5c.
Line 6. This line is to be completed by agents
accepting wagers on behalf of another. Enter
the name, address, and EIN of each person
or company on whose behalf you accept
wagers.

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Specific Instructions

Page

Supplemental Registration
Line 7. A supplemental registration must be
filed by principals within 30 days (except for
items 1 and 7 below) when any of the
following events occur.
1. You change your business or home
address. (You must register the change before
accepting wagers at the new address or by
the end of the 30-day period after the change
of address, whichever occurs first.)
2. You continue for the remainder of the
period, 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 for the remainder of the
period the business as a receiver or trustee in
bankruptcy.
4. You continue for the remainder of the
period the business as an assignee for
creditors.
5. One or more members withdraws from a
firm or partnership.
6. The corporate name is changed.
7. You engage a new agent to receive
wagers. You must file a supplemental
registration to report the name, address, and
EIN of each new agent within 10 days after
you engage the agent.
Agents. You must complete line 7 if you
have previously filed Form 11-C and are
engaged to receive wagers for another. You
must register the name, address, and EIN of
each new person who engaged you within 10
days after being engaged.
How to file a supplemental registration.
Complete the name, address, EIN, business
address, and alias lines. Also, be sure to
check the “supplemental registration” box.
Then check the applicable box on line 3 and
enter the information that has changed on
line 7, including the date of the event of
change. Do not complete lines 1, 2, 4, 5, or 6
for a supplemental registration.

Over-the-Counter
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 11-C, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
TRIM SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: 73⁄ 4 " from top

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 11-C(V),
Payment Voucher

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Purpose of Form

Complete Form 11-C(V), Payment Voucher, and file it
with Form 11-C, Occupational Tax and Registration
Return for Wagering. We will use Form 11-C(V) to
credit your payment more promptly and accurately,
and to improve our service to you.
If you have your return prepared by a third party,
provide Form 11-C(V) to the return preparer.

Specific Instructions

Box 1. If you do not have an EIN, apply for one online.
Go to the IRS website at www.irs.gov/businesses and
click on the “Employer ID Numbers” link under
“Businesses Topics.” You may also apply for an EIN
by calling 1-800-829-4933, or you can fax or mail Form
SS-4, Application for Employer Identification Number,
to the IRS.

Form

Ä

Box 2. Enter the amount paid with Form 11-C.
Box 3. Enter the same year and month you entered on
the “Return for period from” line at the top of Form
11-C. For example, if your return is for the full period
that begins July 1, 2004, enter 200407.
Box 4. Enter your name and address as shown on
Form 11-C.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your
EIN, “Form 11-C,” and the tax period on your check or
money order. Do not send cash. Do not staple
Form 11-C(V) or your payment to Form 11-C (or to
each other).
● Detach Form 11-C(V) and send it with your payment
and Form 11-C. See Where to file on page 2.

Detach Here and Mail With Your Payment and Form 11-C.

11-C(V)

Ä

Payment Voucher

(Rev. April 2006)

OMB No. 1545-0235

Department of the Treasury
Internal Revenue Service

©

Do not staple or attach this voucher to your payment or Form 11-C.

1 Enter your employer identification
number.

3

2

Enter the amount of your payment.

4 Enter your business name (individual name if sole proprietor).

Enter year and month as shown on Form 11-C.

Y

Y

Y

Y

Dollars

M

M
Enter your address.

Send Form 11-C, this voucher, and payment to:
Internal Revenue Service
Cincinnati, OH 45999-0101

©

Enter your city, state, and ZIP code.

Cents

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 11-C, PAGE 4 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 11-C (Rev. 4-2006)

Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on Form
11-C to carry out the Internal Revenue laws
of the United States. You are required to give
us the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right amount
of tax. Section 4411 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. Section 4412 requires
that person to register with the IRS. Form
11-C is used to determine the amount of the
tax that you owe and to register certain
information with the IRS. Section 6109
requires you to provide your employer
identification number. 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 that is
subject to the Paperwork Reduction Act
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.

4

The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is: Recordkeeping, 7 hr. 24 min.; Learning
about the law or the form, 57 min.;
Preparing the form, 2 hr., 3 min.; and
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 Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave., NW, IR-6406, Washington, DC 20224.
Do not send the form to this address.
Instead, see Where to file on page 2.

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