CHAPTER
Rev 3100 GAMBLING TAX
PART Rev 3101 DEFINITIONS
Rev 3101.01 “Games
of chance” mean bingo, beano, keno, raffles, lotteries, pull-tabs, scratch-offs,
pari-mutuel betting, poker tournaments, Calcutta, wagering, pickle jars,
punchboards, slot machines, tip boards, tip jars, horse races, dog races, jai
alai, and other wagering transactions, subject to federal income tax
withholding under Internal Revenue Code §§ 3402(q) or 3406.
Source. #9689-B, eff 4-2-10
Rev 3101.02
“Gambling winnings” means the proceeds, in money or the fair market
value of property received during the calendar year, either in the form of lump
sum payments or annuity payments, from gambling winnings as defined by RSA 77:38, III,
which includes games of chance or any other winnings subject to federal income
tax withholding, excluding amounts received prior to July 1, 2009.
Source. #9689-B, eff 4-2-10
Rev
3101.03 “Internal Revenue Code (IRC)”
means the United States Internal Revenue Code in effect as of July 1, 2009.
Source. #9689-B, eff 4-2-10
Rev 3101.04 “Payer”
means an individual, entity, or agency conducting a game of chance from which
gambling winnings are paid.
Source. #9689-B, eff 4-2-10
Rev 3101.05
“Resident” means resident of this state as defined by RSA 21:6 and shall
include bodies corporate and politic as well as individuals.
Source. #9689-B, eff 4-2-10
Rev 3101.06
“Taxpayer” means a
Source. #9689-B, eff 4-2-10
PART Rev 3102 COMPUTATION OF GAMBLING WINNINGS
Rev 3102.01 General Rule for Computation of Gambling
Winnings.
(a)
If the taxpayer received a Form W-2G or a Form 1042-S, then for purposes
of determining the amount of money or the fair market value of gambling
winnings, not including gambling winnings received from bingo, keno or slot
machines:
(1) The taxpayer shall use the amount indicated
in
(2) If the taxpayer received a Form 1042-S and
(b)
If the taxpayer did not receive a Form W-2G or a Form 1042-S, then for
the purposes of determining the amount of money or the fair market value of
gambling winnings, not including gambling winnings received from bingo, keno or
slot machines, the
amounts received from a wager shall be determined:
(1) By reducing the amount received by the amount of the
winning wager; and
(2) By not reducing the winnings received by
amounts of losing wagers.
Source. #9689-B, eff 4-2-10
Rev 3102.02 Special Rules For Bingo, Keno and Slot
Machines.
(a)
For purposes of determining the amount of money or the fair market value
of gambling winnings received from a bingo, keno or slot machine game, the
taxpayer shall use the amount indicated in Box 1, entitled “Gross winnings”, of
the Form W-2G that the taxpayer received, or if the taxpayer received a Form
1042-S and Box 1 contains income code 28, the taxpayer shall use the amount
indicated in Box 10, entitled “Amount paid to recipient.”
(b)
If the taxpayer did not receive a Form W-2G or a Form 1042-S, then for
purposes of determining the amount of money or the fair market value of
gambling winnings received from a bingo, keno or slot machine game:
(1) In the case of a bingo game or slot machine play, the amount
of winnings shall not be reduced by the amount wagered;
(2) In the case of a keno game, the amount
of winnings from one game shall be reduced by the amount wagered in that one
game;
(3) All winnings by the winner from one bingo or
keno game shall be aggregated; and,
(4) Winnings and losses from any other wagering
transaction by the winner shall not be taken into account.
Source. #9689-B, eff 4-2-10
PART
Rev 3103 RETURNS, REPORTING, AND
EXTENSIONS
Rev 3103.01 Form
DP-300, Gambling Winnings Tax Return.
Form DP-300, Revised 2/2010, “Gambling Winnings Tax Return”, shall be
completed and filed with the department by taxpayers who received gambling
winnings in the preceding calendar year.
Source. #9689-A,
eff 4-2-10
Rev 3103.02 Due
Date of Return. The taxpayer shall
file the return on or before April 15 following the calendar year in which any
gambling winnings are received.
Source. #9689-B, eff 4-2-10
Rev 3103.03 Lottery
Commission Reporting.
(a) The Lottery
Commission shall provide taxpayer information to the department in an
electronic format.
(b) Such information
shall include the taxpayer’s name, address, taxpayer identification number as defined
in Rev 2902.02, the amount of gambling winnings paid during the calendar year,
whether said winnings are paid in single or multiple installments, and the
amount of tax withheld by the Lottery Commission.
(c) This information
shall be transmitted by the Lottery Commission to the department on a monthly
basis by the 15th day of the month.
Source. #9689-B, eff 4-2-10
(a) The Lottery Commission shall withhold
all tax due and payable to the state from any payout of gambling winnings.
(b) All amounts
withheld shall be delivered to the department or deposited with Treasury where
applicable on a monthly basis by the 15th
day of the month.
Source. #9689-B, eff 4-2-10
Rev 3103.05 Extension
of Time to File Gambling Winnings Tax Return. Form
DP-300-Ext, “Payment Form and Application For Extension of Time to File
Gambling Winnings Tax Return,” shall be completed and filed with the department
by a taxpayer requesting an extension of time to file a return and shall
contain the following information:
(a) The factors
beyond the control of the taxpayer that prevent the filing of the return by the
due date, including, but not limited to,
unavailability of records; death, illness, or unavailability of the taxpayer;
along with supporting documentation;
(b) The taxpayer's name, address, and taxpayer identification number as defined in Rev
2902.02;
(c)
The date the taxpayer will be able to file the return, but in no event
shall an extension be granted beyond four months following the due date of the
return;
(d) 100%
of the tax determined to be due;
(e) Amount of NH State tax as reported
on federal Form W-2G or Form 1042-S; and,
(f) Balance of tax due.
Source. #9689-A,
eff 4-2-10
Rev 3103.06 Filing of DP-300-Ext and Grant or Denial
of Extension of Time to File Gambling Winnings Tax Return.
(a)
Form DP-300-Ext shall be signed in accordance with Rev 2904.07 and
submitted to the department accompanied by a payment of 100% of the balance of
tax due on or before the due date of the return to:
New Hampshire Department of
Revenue Administration
Taxpayer Services Division
(b)
Requests for extensions
shall be denied by the commissioner or authorized representative if:
(1) The information
required in Rev 3103.05 is not complete;
(2) The tax
determined to be due has not been paid in full as required in (a) above;
(3) The request
was not timely filed as required in (a)
above; or
(4) The factor(s) in Rev 3103.05 (a) above does
not support that the delay in filing was beyond the taxpayer’s control.
(c)
Upon receipt of a letter granting the extension, the taxpayer shall
comply with the time limits specified therein.
(d)
The commissioner or authorized representative shall terminate an
extension if the payment received with the extension was returned by the
financial institution.
Source. #9689-B, eff 4-2-10
Rev 3103.07 Payments of Liabilities.
(a) When a taxpayer
has a payment due with any document, and a payer has not withheld the tax, or
has not withheld a sufficient amount to fully satisfy the tax liability due the
State of
(b) Taxpayers may
make payments using any of the following methods:
(1) Check or money order made payable to the
state of
(2) Cash.
Source. #9689-B, eff 4-2-10
Rev 3103.08 Overpayment of Tax.
(a) An overpayment of
tax, verified by the department, pursuant to RSA 77:47, shall be treated in the
following sequence:
(1) Applied to
offset any other state of
(2) Refunded
to the taxpayer.
(b) The department
shall notify the taxpayer in the event of any such offset in tax.
Source. #9689-B, eff 4-2-10
Rev 3103.09 Uniform Document Filing Information.
(a) Returns and payment
forms shall be considered timely filed when postmarked by the United States
Postal Service on or before the due date, or if the due date falls on a
Saturday, Sunday or legal holiday, the next business day.
(b) The date
indicated on a postmark affixed by a postage meter operated by the taxpayer or
someone other than the United States Postal Service shall not meet the
requirements of RSA 80:55.
(c) Returns filed
after the prescribed filing date shall be subject to interest and penalties.
(d) Taxpayers who
fail to receive tax forms from the department shall not be relieved of their
obligation to prepare and file a timely return, declaration, or extension
request.
(e) Forms may be
obtained by contacting the department by:
(1) Accessing the department’s web site at http://www.nh.gov/revenue;
(2) Telephoning the Forms Line at (603) 271-2192;
or
(3) Writing to:
New Hampshire Department of
Revenue Administration
Taxpayer Services Division
Source. #9689-B, eff 4-2-10
Rev 3103.10 Amended Tax Returns and Claims For Refund.
(a) Any taxpayer
amending an original gambling winnings tax return or claiming a refund of taxes
previously paid shall:
(1) File Form DP-300, gambling winnings tax return, for the particular
tax year; and
(2) Check off the box entitled "Amended
Return".
(b) Pursuant to RSA
21-J:29, claims for a refund or amended gambling winnings tax returns, other
than those filed on constitutional grounds, shall be filed:
(1) Within 3 years of the original due date of the
tax; or
(2) Within 2 years from the date the tax was
paid, whichever is later.
(c) The 2-year
provision in (b)(2), above, shall not apply if the payment was the result of an
assessment or demand for payment initiated by the department.
(d) Claims for a
refund or amended returns that are filed based on a claim that the statute is
unconstitutional shall be filed, pursuant to RSA 21-J:29, within 120 days of
the due date of the tax and not the due date of the return.
Source. #9689-B, eff 4-2-10
PART Rev 3104 INTEREST AND PENALTIES
Rev 3104.01 Interest. Any taxpayer who fails to make payment with a
return when due shall be subject to interest computed as provided in RSA
21-J:28.
Source. #9689-B, eff 4-2-10
Rev 3104.02 Penalties.
(a) All penalties contained in RSA 21-J shall
apply as enacted to this tax.
(b) Notwithstanding subsection
(a) if a return is not filed when due and the failure to file a return when due
is not a violation of any provision
of RSA 21-J:39, then neither the $10 nor the $50 alternate penalties of RSA
21-J:31 shall be applied to the return, pursuant to RSA 77:48.
Source. #9689-B, eff 4-2-10
PART Rev 3105 ADMINISTRATION
Rev 3105.01 Taxpayer
Records and Information. Every
taxpayer liable for the gambling tax shall maintain for a period of at least 3
years, or until
any litigation or prosecution is finally determined, all records and information
necessary to establish the amount, location, and date of gambling winnings
received. A properly issued Federal Form W-2G shall be considered
sufficient record. Every taxpayer liable
for the gambling tax shall make such records available for inspection by the commissioner or
authorized agents, upon demand, at reasonable times during regular business
hours.
Source. #9689-B, eff 4-2-10
Rev 3105.02 Confidentiality
of Department Records.
(a) All returns,
documents and information shall be confidential and shall only be disclosed in conformity
with the provisions of RSA 77:45 and Rev 2903.02.
(b) The department shall only make a
disclosure or allow a representative to act on behalf of the taxpayer if:
(1) A properly executed power of attorney form is
on file with the department;
(2) The taxpayer authorizes
the specific disclosure or actions to be performed by the representative in a
letter to the department; or
(3) An authorized employee of the taxpayer is
physically present when such disclosure or action is occurring.
(c) The department
shall permit a properly authorized representative of the federal Internal
Revenue Service to inspect the returns if reciprocal inspection of
Source. #9689-B, eff 4-2-10
APPENDIX
|
RULE |
STATUTE |
|
Rev 3101 |
RSA 21-J:1, II(a); RSA 77:38 |
|
Rev 3102 |
RSA 21-J:1, II(a); RSA 77:38; RSA 77:39; RSA 77:40;
RSA 77:41 |
|
Rev 3103 |
RSA 77:42; RSA 77:43 |
|
Rev 3104 |
RSA 21-J:1, II(a); RSA 77:44; RSA 77:48 |
|
Rev 3105 |
RSA 21-J:1, II(a); RSA 77:49; RSA 77:45 |