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Form 11-C Filing (MFT 63) Information, Due Date, and Wager Schedule

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The Form 11-C, Occupational Tax and Registration Return for Wagering, is due on the date the business opens and annually on July 1 each year after. Extensions are not allowed.

The table below is used to determine the Form 11-C, Line 2 Tax amount. The $50.00 tax applies if all wagers (including those accepted by an agent for another) are authorized under the laws of the state in which accepted. The $500.00 tax applies if wagers are accepted that are not authorized under the laws of the state.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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