About Form 730, Monthly Tax Return for Wagers | Internal Revenue Service: Information about Form 730, Monthly Tax Return for Wagers, including recent updates, related forms and instructions on how to file. You must file this form and pay the tax on wagers under Internal Revenue Code 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.
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