Form 11-C (Rev. 12-2017)
Section references are to the Internal Revenue Code
unless otherwise noted.
For the latest information about developments related to
Form 11-C and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/
Effective January 2018, send Form 11-C and/or Form
11-C(V), Payment Voucher, to Ogden UT. See Where to
file, later, for the updated address.
Purpose of form. Form 11-C is used to register certain
information with the IRS and to pay the occupational tax
on wagering. You must pay the occupational tax if you
accept taxable wagers for yourself or another person.
There are two amounts of occupational tax ($50 or $500).
One or the other applies depending on whether the
wagers you accept are authorized by the laws of the state
in which you accept the wager. See Line 2 later to
determine your occupational tax. Your cancelled check is
proof of registration and payment.
Who must file. File Form 11-C if you’re a principal or an
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
• 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
What isn’t taxed. The tax isn’t imposed on the following
• 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
• 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
• Drawings conducted by an organization exempt from
tax under sections 501 or 521, as long as the net
proceeds of the drawing don’t inure to the benefit of a
private shareholder or individual.
Definitions. See the Instructions for Form 730, Monthly
Tax Return for Wagers, 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 also is 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 don’t have an EIN, apply for one online. Go to the IRS
website at www.irs.gov/EIN. You also may apply for an
EIN by faxing or mailing Form SS-4, Application for
Employer Identification Number, to the IRS.
Address. If you’re an individual, enter your home
Signature. Form 11-C must be signed by a person who
has authority to sign for the taxpayer.
Where to file. Send Form 11-C, your check or money
order, and Form 11-C(V) to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0101
Send 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 about
private delivery services.
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 also are penalties for
making, or helping to make, false returns, documents, or
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. Don’t
attach an explanation when you file your return.
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
won’t be used against the taxpayer in any nontax criminal
proceeding. See section 4424 for more details.
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 (Form 8849), Other
Claims. See the Instructions for Form 8849 for details.
Return period. Enter the month, day, and year the return
period begins. Also, enter the ending year. Write the year
as a four-digit number (for example, 2017 or 2018).