Occupational Tax and Registration Return for Wagering

Form 11-C is used to register persons accepting wagers (IRC section 4412). IRS uses this form to register the respondent, collect the annual stamp tax (IRC section 4411), and to verify that the tax on wagers is reported on Form 730.

The latest form for Occupational Tax and Registration Return for Wagering expires 2026-05-31 and can be found here.