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Joint chiefs of global tax enforcement

Joint Chiefs of Global Tax EnforcementInternal Revenue Service 2026

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The document is Form 730, a Monthly Tax Return for Wagers, used by businesses accepting wagers to report and pay taxes under Section 4401 of the Internal Revenue Code. It includes instructions for completing the form, details on taxable and non-taxable wagers, payment procedures, and recordkeeping requirements. The form must be filed monthly, regardless of whether there are taxable wagers, and includes a payment voucher (Form 730-V) for submitting payments.

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Click ‘Get Form’ to open it in the editor.
Begin by entering your name, address, and employer identification number (EIN) at the top of the form. Ensure that you also specify the month and year for which you are filing.
In line 1, input the gross amount of wagers accepted during the month. Remember to exclude laid-off wagers from this total.
For line 2, enter any gross laid-off wagers accepted during the month. This should include both authorized and unauthorized wagers.
Calculate your tax on wagers in lines 4a and 4b by multiplying the amounts from line 3 by the applicable tax rates. Enter these results accordingly.
On line 6, subtract any credits from line 5 from your total tax due on line 4c to determine your balance due.
Finally, sign and date the form before submitting it as instructed on page 3 of Form 730.

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