When are the reports due?
- Eligible Organization (non-club licensee) reports are due annually on February 1 for the preceding calendar year.
- Club Licensee reports are due annually on February 1 for the preceding calendar year.
Who is required to report?
- Eligible organizations (non-club licensees) with proceeds in excess of $2,500 in a year must electronically file an annual report.
- Club licensees – organizations with liquor licenses that hold licenses to conduct small games of chance – are required to electronically file annual reports.
What are club licensees required to report?
Club licensees are required to report the following information:
- Number of W-2G forms issued
- Total gross winnings reported on W-2G forms
- Gross revenue collected for all games of chance, itemized by week and type of game
- Total small games of chance expenses, itemized by week and type of game
- Total prizes paid, itemized by week and type of game
What are the eligible organizations required to report?
Eligible organizations are required to report the following information:
- Number of W-2G forms issuedTotal gross winnings reported on W-2G forms
- Gross revenue collected from small games of chance
- Total expenses associated with small games of chance
- Total prizes paid
- Proceeds
- Amount of proceeds used for public interest purposes.
What are the reporting periods?
- The eligible organization reporting period is January through December for the preceding calendar year.
- The club licensee reporting periods are January through December for the preceding calendar year. Reports are to be filed by February 1 with the PA Department of revenue.