Form 730

(Rev. December 2013) 

Department of the Treasury 

Internal Revenue Service 

Monthly Tax Return for Wagers OMB No. 1545-0235 

For IRS Use Only 

(Section 4401 of the Internal Revenue Code)

Enter your 

name, 

address, 

employer 

identification 

number, 

and 

month and 

year of 

return. 

▲

Name 

Number, street, and room or suite no. 

City or town, state or province, country, and ZIP or foreign postal code 

Month and year 

Employer identification number 

T 

FF 

FD 

FP 

I 

T 

Check applicable boxes: Final return Address change 

1 Gross amount of wagers accepted during month (not including laid-off wagers) (see instructions) . . 1 

2 Gross amount of laid-off wagers accepted during month (see instructions) . . . . . . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4a Tax on wagers authorized under the law of the state in which 

accepted. Enter the amount of these wagers included in line 

3; multiply by the amount shown and enter the result . . . $ × .0025 = 4a 

b Tax on wagers other than wagers described on line 4a. Enter 

the amount of these wagers included in line 3; multiply by the 

amount shown and enter the result . . . . . . . . . $ × .02 = 4b 

c Tax on wagers. Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . 4c 

5 Credits. No credit is allowed unless supported by evidence (see instructions) . . . . . . . 5 

6 Balance due. Subtract line 5 from line 4c (see instructions) . . . . . . . . . . . . . 6 

File this return, your payment, and voucher with the IRS as shown under Where to file in the instructions. Make your check or money 

order payable to “United States Treasury.” Write your name, address, EIN, “Form 730,” and the tax period on it. 

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return, including any accompanying certificates and statements, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any 

knowledge.

Keep a copy 

of this return 

for your 

records. 

▲

Signature 

Type or print your name below signature. 

▲

Date 

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 20585U Form 730 (Rev. 12-2013) 

▼ Detach Here and Mail With Your Payment and Form 730. ▼ Form 730-V 

Form 

730-V 

(Rev. December 2013) 

Department of the Treasury 

Internal Revenue Service 

Payment Voucher 

▶ Do not staple or attach this voucher to your payment.

OMB No. 1545-0235

1 Enter your employer identification 

number. 

2 

Enter the amount of your payment. ▶

Make your check or money order payable to “United States Treasury”

Dollars Cents 

3 Enter year and month as shown on Form 730. 

Y Y Y Y M M 

Send Form 730, this voucher, and payment to: 

Department of the Treasury 

Internal Revenue Service 

Cincinnati, OH 45999-0100 

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

Enter your address. 

Enter your city, state, and ZIP code.

▶ Information about Form 730 and its instructions is at www.irs.gov/form730.
Form 730 (Rev. 12-2013) Page 2 

Form 730-V, Payment 

Voucher 

Purpose of Form 

Complete Form 730-V if you are making a 

payment by check or money order with Form 

730, Monthly Tax Return for Wagers. We will 

use the completed voucher 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 and a payment is required, provide this 

payment voucher to the return preparer. 

Do not file Form 730-V if you are paying the 

balance due on Form 730, line 6, using the 

Electronic Federal Tax Payment System 

(EFTPS). See Line 6 for more information. 

Specific Instructions 

Box 1. If you do not have an EIN, you may 

apply for one online. Go to the IRS website at 

www.irs.gov/businesses/small and click on the 

“Employer ID Numbers (EINs)” link. You may 

also apply for an EIN by telephone by calling 

1-800-829-4933, or you can fax or mail Form 

SS-4, Application for Employer Identification 

Number, to the IRS. 

Box 2. Enter the amount paid from line 6 of 

Form 730. 

Box 3. Enter the same date you entered on 

page 1of Form 730. 

Box 4. Enter your name and address as 

shown on Form 730. 

• Enclose your check or money order made 

payable to “United States Treasury.” Be sure 

to enter your name, address, EIN, “Form 730,” 

and the tax period on your check or money 

order. Do not send cash. Do not staple this 

voucher or your payment to Form 730 (or to 

each other). 

• Detach the completed voucher and send it 

with your payment and Form 730. See Where 

to file, later. 

Section references are to the Internal Revenue 

Code unless otherwise noted. 

Future developments. For the latest 

information about developments related to 

Form 730 and its instructions, such as 

legislation enacted after they were published, 

go to www.irs.gov/form730.

General Instructions 

Who must file. You must file Form 730 and 

pay the tax on wagers under section 4401(a) 

if you: 

• Are in the business of accepting wagers, 

• Conduct a wagering pool or lottery, or 

• Are required to be registered and you 

received wagers for or on behalf of another 

person but did not report that person’s name 

and address. 

Use Form 11-C, Occupational Tax and 

Registration Return for Wagering, to register. 

Exempt organizations. Organizations 

exempt from income tax under section 501 or 

521 are generally not exempt from the tax on 

wagering or the occupational tax. However, 

see Lottery, later, for an exception. 

Completing Form 730. If you are not using 

the preaddressed Form 730, enter your 

name, address, employer identification 

number (EIN), and the month (MM) and year 

(YYYY) for which this form is filed. 

Rounding. You may round amounts to 

whole dollars. If you do round, leave the entry 

for the cents amounts blank. You can drop 

amounts that are less than 50 cents, and 

increase amounts that are 50 cents or more to 

the next whole dollar. If you do round, do so 

for all amounts. But if you have to add two or 

more amounts to figure the amount to enter 

on a line, include cents when adding and only 

round off the total. 

When to file. If you are liable for the tax, file 

Form 730 for each month by the last day of 

the month following the month for which you 

are reporting taxable wagers. The IRS will not 

send you a notice that a return is due. File a 

return each month whether or not you have 

taxable wagers to report. If you have no tax to 

report, write “None” in the entry space for line 

6 and sign and date Form 730. If you stop 

accepting wagers, check the final return box 

above line 1. 

Where to file. Send your return to:

Department of Treasury 

Internal Revenue Service 

Cincinnati, OH 45999-0100

Specific Instructions 

Name and address. Enter the name shown 

on the eligible entity's most recently filed 

federal income tax return. Include the suite, 

room, or other unit number after the street 

address. If the Post Office does not deliver 

mail to the street address and the entity has a 

P.O. box, show the box number instead of the 

street address. 

Foreign address. Follow the country's 

practice for entering the postal code. In some 

countries the postal code may come before 

the city or town name. Enter the full name of 

the country using uppercase letters in English. 

Line 1. Enter the gross amount of wagers 

accepted during the month. Gross wagers 

are the total of those wagers that are 

authorized and those wagers that are not 

authorized by the state in which they are 

accepted. Include all charges connected with 

placing the wager, including any fee or charge 

incident to placing the wager. If you can prove 

that the person placing the wager has paid a 

separate charge equal to the tax, do not 

include that amount in the amount of the 

wager. Do not include laid-off wagers in this 

amount. 

What is taxed. The tax applies only to 

wagers accepted in the United States or 

placed by a person who is in the United 

States with a person who is a U.S. citizen or 

resident. 

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;
Form 730 (Rev. 12-2013) Page 3 

• In a wagering pool on a sports event or 

contest if the pool is conducted for profit; or 

• In a lottery conducted for profit, including 

the numbers game, policy, punch boards, 

and similar types of wagering. 

Sports event. A sports event includes every 

type of amateur, scholastic, or professional 

sports competition, such as auto racing, 

baseball, basketball, billiards, bowling, boxing, 

cards, checkers, cricket, croquet, dog racing, 

football, golf, gymnastics, hockey, horse 

racing, lacrosse, rugby, soccer, squash, 

tennis, track, tug of war, and wrestling. 

Contest. A contest is any competition 

involving speed, skill, endurance, popularity, 

politics, strength, or appearance, such as 

elections, the outcome of nominating 

conventions, dance marathons, log-rolling 

contests, wood-chopping contests, 

weightlifting contests, beauty contests, and 

spelling bees. 

Wagering pool. A wagering pool conducted 

for profit includes any method or scheme for 

giving prizes to one or more winning bettors 

based on the outcome of a sports event, a 

contest, or a combination or series of these 

events or contests if the wagering pool is 

managed and conducted for the purpose of 

making a profit. A wagering pool or lottery 

may be conducted for profit even if a direct 

profit does not occur. If you operate the 

wagering pool or lottery with the expectation 

of a profit in the form of increased sales, 

attendance, or other indirect benefits, you 

conduct it for profit. 

Lottery. This includes the numbers game, 

policy, punch boards, and similar types of 

wagering. In general, a lottery conducted for 

profit includes any method or scheme for the 

distribution of prizes among persons who 

have paid or promised to pay for a chance to 

win the prizes. The winning prizes are usually 

determined by the drawing of numbers, 

symbols, or tickets from a wheel or other 

container, or by the outcome of a given event. 

It does not include either of the following 

kinds of events. 

• Games of a type in which usually the wagers 

are placed, winners are determined, and the 

prizes are distributed in the presence of 

everyone who placed a wager. Card games, 

roulette games, dice games, bingo, keno, and 

gambling wheels usually fall within this 

exception. 

• Drawings conducted by a tax-exempt 

organization, if the net proceeds of the 

drawing do not benefit a private shareholder 

or individual. 

What is not taxed. The tax is not imposed 

on the following five items. 

• Parimutuel wagering, including horse racing, 

dog racing, and jai alai, when it is licensed 

under state law.

• Coin-operated devices, such as slot 

machines, pinball machines, or video games.

• 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 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 and 521, 

as long as the net proceeds of the drawing do 

not benefit a private shareholder or individual. 

Line 2. Enter the gross amount of any laid-off 

wagers accepted during the month. Gross 

laid-off wagers are the total of those laid-off 

wagers that are authorized and those that are 

not authorized by the state in which they are 

accepted. 

Lines 4a and 4b. Enter the applicable amount 

included in line 3. Multiply the amount by the 

rate shown and enter the result. The rate of 

tax depends on whether the wager is 

authorized by the laws of the state in which 

the wager was accepted. The lower rate 

applies to wagers that are authorized by state 

law. 

Line 5. You may be able to claim a credit for 

the amount of any overpayment of tax or for 

the amount of tax imposed with respect to a 

wager that you laid off. You may also use 

Schedule 6 (Form 8849), Other Claims, to 

make a claim for refund. 

Credit for an overpayment of tax. 

Generally, you may claim a credit for any 

overpayment of tax. The claim must be filed 

within 3 years from the time the Form 730 

reporting the tax was filed or 2 years from the 

time the tax was paid, whichever is later. No 

credit is allowed unless a statement of the 

facts involving the overpayment is attached 

that includes the following information.

• An explanation of the reason for claiming a 

credit. 

• The date of payment and the amount of the 

tax. 

• Whether any previous claim covering the 

amount involved, or any part, has been filed. 

• A statement that you: 

1. Have not collected (whether as a 

separate charge or otherwise) the amount of 

the tax from the person that placed the wager 

on which the tax was imposed, or

2. Have repaid the amount of the tax to the 

person that placed the wager, or 

3. Have the written consent of the person 

that placed the wager to the allowance of the 

credit. The consent must be attached to the 

return. 

Note. If the overpayment relates to a laid-off 

wager accepted by you, one of the three 

statements in the previous bullet must be 

attached for both the person who placed the 

laid-off wager with you and the person who 

placed the original wager. 

Credit for wagers laid off by you. If you 

accept a wager and lay off all or a part of that 

wager with a person who is liable for tax, 

follow the rules below to claim a credit 

depending on whether or not you paid the tax. 

If you have not paid the tax, you may claim 

a credit on Form 730 in the amount of the tax 

due for the laid-off wager, if the certificate 

described in Regulations section 44.6419-2(d) 

is attached to Form 730 for the month during 

which the wager was accepted and laid off. 

If you have paid the tax, you may claim a 

credit for the tax paid on the laid-off amount. 

The claim must be filed within 3 years from 

the time the return reporting the tax was filed 

or 2 years from the time the tax was paid, 

whichever is later. Interest will not be allowed 

on a credit for the tax imposed on a wager 

that you laid off. 

No credit is allowed unless the following 

information is attached to the return for each 

laid-off wager: 

• The certificate described in Regulations 

section 44.6419-2(d). 

• A statement that includes (a) the reason for 

the credit, (b) the month in which the tax was 

paid, (c) the date of payment, and (d) whether 

any previous claim covering all or part of the 

amount involved has been filed. 

Line 6. If line 4c is more than line 5, enter the 

difference on line 6. You do not have to pay if 

line 6 is under $1.00. You may pay the 

amount shown on line 6 using the Electronic 

Federal Tax Payment System (EFTPS) or by 

check or money order. If you pay using 

EFTPS, do not file Form 730-V, Payment 

Voucher. 

Electronic payment. Now, more than ever 

before, businesses can enjoy the benefits of 

paying their federal taxes electronically. 

Whether you rely on a tax professional or 

handle your own taxes, the IRS offers you a 

convenient program to make it easier. Spend 

less time on taxes and more time running 

your business. Use EFTPS to your benefit. 

For information on EFTPS, visit 

www.eftps.gov or call EFTPS Customer 

Service at 1-800-555-4477. 

Paid Preparer Use Only

A paid preparer must sign Form 730 and 

provide the information in the Paid Preparer 

Use Only section at the end of the form if the 

preparer was paid to prepare the form and is 

not an employee of the filing entity. The 

preparer must give you a copy of the form in 

addition to the copy to be filed with the IRS. 

If you are a paid preparer, enter your 

Preparer Tax Identification Number (PTIN) in 

the space provided. If you work for a tax 

preparation firm, you must also enter the 

firm's name, address, and EIN. However, you 

cannot use the PTIN of the tax preparation 

firm in place of your PTIN.

You can apply for a PTIN online or by filing 

Form W-12, IRS Paid Preparer Tax 

Identification Number (PTIN) Application and 

Renewal. For more information about applying 

for a PTIN online, visit the IRS website at 

www.irs.gov/taxpros. 
Form 730 (Rev. 12-2013) Page 4 

Recordkeeping. Keep copies of your tax 

returns, records, and accounts of all 

transactions to show that the correct 

tax has been paid. Keep records to support all 

adjustments claimed and all exemptions at 

least 4 years from the latest of the following 

dates: when the tax became due, when 

you paid the tax, when you claimed an 

adjustment, or when you filed a claim for 

refund. Always keep your records available for 

IRS inspection. 

Penalties. Avoid penalties and interest by 

filing returns and paying taxes when due. The 

law provides penalties for filing a return late, 

paying taxes late, failing to file a return,

negligence, and fraud. These penalties are in 

addition to the interest charge on late 

payments. The penalty for filing a return late or 

paying the tax late will not be imposed if you 

can show that the failure to file a timely return 

or timely pay the tax is due to reasonable 

cause. 

If you receive a notice about a penalty after 

you file this return, reply to the notice with an 

explanation and we will determine if you meet 

reasonable-cause criteria. Do not attach an 

explanation when you file your return.

Unresolved tax problems. The Taxpayer 

Advocate’s office may assign a personal 

advocate to taxpayers who have been unable 

to resolve their problems with the IRS. You 

can write to the Taxpayer Advocate at the IRS 

office that last contacted you or call a toll-free 

assistance number, 1-877-777-4778. Persons 

who are deaf, hard of hearing, or have a 

speech disability and have access to TTY/

TDD equipment may call 1-800-829-4059 to 

ask for help from the Taxpayer Advocate. 

This office cannot change the law or technical 

decisions, but it can help clear up problems 

that resulted from previous contacts. 

Disclosure of information on wagering 

taxes. Except for administering or enforcing 

Internal Revenue taxes, neither the Treasury 

Department nor any of its employees may 

disclose documents, records, or information 

obtained through them that a taxpayer 

supplies in connection with wagering taxes. 

Also, certain documents related to wagering 

taxes and information obtained through them 

that relates to wagering taxes may not be 

used against the taxpayer in any nontax 

criminal proceeding. See section 4424 for 

more details. 

Paperwork Reduction Act Notice. We ask 

for the information on Form 730 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 4401 imposes a tax on wagering. 

Form 730 is used to determine the amount of 

the tax. 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, and U.S. 

commonwealths and possessions for use in 

administering their tax laws. We may also 

disclose this information to other countries 

under a tax treaty, to federal and state 

agencies to enforce federal nontax criminal 

laws, or to federal law enforcement and 

intelligence agencies to combat terrorism. If 

you fail to provide this information in a timely 

manner or provide false information, you may 

be liable for 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. 

The time needed to complete and file Form 

730 will vary depending on individual 

circumstances. The estimated average times 

are: Recordkeeping, 6 hr., 27 min.; Learning 

about the law or the form, 47 min.;

Preparing, copying, assembling, and 

sending the form to the IRS, 56 min. 

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making Form 730 simpler, we 

would be happy to hear from you. You can 

send your comments to: 

Internal Revenue Service 

Tax Forms and Publications 

SE:W:CAR:MP:TFP 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224 

Do not send Form 730 to this address. 

Instead, see Where to file above.