Department of the Treasury

Internal Revenue Service

730 OMB No. 1545-0235 Form

(Section 4401 of the Internal Revenue Code)

Monthly Tax Return for Wagers

(Rev. January 2009)

For IRS Use Only

T

Enter your

name,

address,

employer

identification

number,

and

month and

year of

return.

Name Month and year FF

FD

Number, street, and room or suite no. Employer identification number FP © I

City, state, and ZIP code T

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

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

3 Add lines 1 and 2

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

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 

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

6 Balance due. Subtract line 5 from line 4c. See the instructions for line 6.

1

2

3

4a

5

6

4b

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

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

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

has any knowledge.

Signature

Type or print your name below signature.

Date

File this return, your payment, and voucher with the IRS as shown under Where to file on page 3. Make your check or money order 

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

Cat. No. 20585U

Sign

Here

© ©

Form 730 (Rev. 1-2009)

Keep a copy

of this return

for your records.

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

$ × .0025 =

$ × .02 =

Check applicable boxes: Final return Address change

3 Enter year and month as shown on Form 730.

Y

Enter the amount of your payment. ©

2

Ä Detach Here and Mail With Your Payment and Form 730. Ä

OMB No. 1545-0235

Form 730-V

Department of the Treasury

Internal Revenue Service

Payment Voucher

Enter your employer identification

number.

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

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

Enter your address.

Enter your city, state, and ZIP code.

Form 730-V (2009)

1 Dollars Cents

Y Y Y M M

Send Form 730, this voucher, and payment to:

Department of the Treasury

Internal Revenue Service

Cincinnati, OH 45999-0100

(Rev. January 2009)

(77)

(77)

Date Preparer’s SSN or PTIN

Preparer’s

signature

Paid

Preparer’s

Use Only Firm’s name (or

yours if self-employed),

address, and ZIP code Phone no. ( )

©

© EIN

Check

if selfemployed
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.

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.

● Enclose your check or money order made payable to the

“United States Treasury.” Be sure to enter your 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 on page 3 of Form 730.

If you have your return prepared by a third party and a

payment is required, provide this payment voucher to the return

preparer. 

Box 3. Enter the same date you entered on page 1 of Form 730.

Box 4. Enter your name and address as shown on Form 730.

Box 2. Enter the amount paid from line 6 of Form 730.

Form 730 (Rev. 1-2009) Page 2

Privacy Act and 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 of the Internal Revenue Code imposes a tax

on wagering. Form 730 is used to determine the amount of the

tax. Section 6109 requires you to provide your employer

identification number (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. 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.

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 write to the Internal

Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form 730 to this address.

Instead, see Where to file on page 3.

The time needed to complete and file Form 730 will vary

depending on individual circumstances. The estimated average

times are: Recordkeeping, 6 hr., 41 min.; Learning about the

law or the form, 47 min.; Preparing, copying, assembling, and

sending the form to the IRS, 56 min.

Form 730-V, Payment Voucher

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

line 6 of Form 730 using EFTPS.
Who must file. You must file Form 730 and pay the tax on

wagers under section 4401(a) if you:

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

● 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.

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. Once you file

a return reporting the tax, the IRS will mail you a Package

730 each quarter with your information preprinted on it. 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; sign and date Form 730. If you

stop accepting wagers, check the final return box above

line 1.

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.

Where to file. Mail your return to the Department of the

Treasury, Internal Revenue Service, Cincinnati, OH

45999-0100.

Exempt organizations. Organizations exempt from

income tax under section 501 or 521 are not exempt from

the tax on wagering or the occupational tax. However, see

Lottery below for an exception.

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.

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.

● 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.

Taxable wagers include those placed:

● 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, rubgy, 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.

Form 730 (Rev. 1-2009) Page 3

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.

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.

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.

1. 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.

2. Drawings conducted by a tax-exempt organization, if

the net proceeds of the drawing do not benefit a private

shareholder or individual.

It does not include either of the following kinds of events.

Specific Instructions

● 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.

● 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.

● 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.
Form 730 (1-2009) Page 4

● If the overpayment relates to a laid-off wager accepted

by you, one of the above three statements 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, then follow the rules below to claim a

credit depending on if you paid the tax.

No credit is allowed unless the following information is

attached to the return for each laid-off wager:

1. The certificate described in Regulations section

44.6419-2(d).

2. 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 in

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.

● If you have paid the tax, a credit may be allowed 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.

● If you have not paid the tax, a credit may be claimed on

Form 730 in the amount of the tax due for the laid-off

wager, provided there is attached to Form 730 for the

month during which the wager was accepted and laid off

the certificate described in Regulations section

44.6419-2(d).

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.

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 due late will not be imposed

if you can show that the failure to file a timely return or

timely pay the tax due is due to reasonable cause.

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.

Always keep your records available for IRS inspection.

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.

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 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.

2. Have repaid the amount of the tax to the person that

placed the wager, or

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.

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

Form 8849, Schedule 6, 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.

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, 

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.

● A statement that you:

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.