The Indiana Department of Revenue Form RG-RECAP, officially known as the Monthly Tax Report, is a specialized document designed exclusively for riverboat and racino licensees operating within the state. This form serves as the official monthly reporting mechanism through which gaming establishments reconcile and transmit their wagering tax obligations to the state treasury. The report is structured to capture three distinct categories of wagering taxes: sports wagering tax, supplemental wagering tax, and general wagering tax, each calculated based on gaming activities throughout the reporting month. The form requires licensees to provide a comprehensive day-by-day breakdown of all taxable gaming revenue, ensuring transparency and accurate tax collection. It includes provisions for adjustments as specified under Indiana Code or as directed by the Indiana Gaming Commission. The submission deadline is strict and coincides with the payment due date, which falls on the 24th day of each month. By signing this document, the licensee certifies under penalty that all reported information is truthful and complete to the best of their knowledge.
How To File The Report
This monthly tax report must be submitted on the same day that you transmit your monthly tax payment, which is always the 24th of each month. You have the option to complete and file this return electronically through the Indiana Department of Revenue’s e-services portal called INTIME, accessible at intime.dor.in.gov. If you prefer to file by mail, you can send the completed form to the Indiana Department of Revenue, Special Tax Section, P.O. Box 2485, Indianapolis, IN 46206-2485. For questions or assistance, you may contact the Special Tax Section at 317-615-2710. The report consists of two pages: page two contains the itemized daily recap where you record each gaming day’s tax amounts, and page one summarizes those totals along with any adjustments.
How To Complete The RG-RECAP Form
Header Information
Name Of Riverboat Or Racino Licensee
Enter the official legal name of your riverboat or racino establishment as it appears on your gaming license.
Taxpayer ID Number (FEIN)
Provide your Federal Employer Identification Number issued by the Internal Revenue Service.
Location Address
Write the complete physical address where your gaming facility is located.
Filing Period Begin Date
Enter the first day of the month you are reporting. Use a standard date format.
Filing Period End Date
Enter the last day of the month you are reporting. This defines the complete monthly reporting period.
Page 2: Itemized Daily Recap
Gaming Day Begin Date
For each day of operation during the reporting month, enter the corresponding date in the Month/Day format. Each row represents a single gaming day. You will fill out as many rows as there are days in the reporting month, typically 28 to 31 rows.
Column 1: Sports Wagering Tax
In this column, record the dollar amount of sports wagering tax due for each specific gaming day. Sports wagering tax applies to revenue generated from sports betting activities.
Column 2: Supplemental Wagering Tax
Enter the supplemental wagering tax amount collected on each gaming day. This tax category addresses additional wagering activities beyond standard gaming operations.
Column 3: Total Wagering Tax
Record the general wagering tax for each gaming day in this column. This represents the primary tax on standard gaming activities conducted at your facility.
Column 4: Total
For each row, calculate and enter the sum of Columns 1, 2, and 3. This represents the total tax liability for that particular gaming day.
Total Amounts In Each Column
At the bottom of page 2, calculate the sum of all entries within each column. Add all amounts in Column 1 to get the sports wagering tax total. Add all amounts in Column 2 to get the supplemental wagering tax total. Add all amounts in Column 3 to get the total wagering tax. Add all amounts in Column 4 to get the grand total. These totals will be carried forward to page 1.
Page 1: RECAP Section
Line 1: Sports Wagering Tax Transmitted
Transfer the total from Column 1 on page 2 to this line. This represents the complete sports wagering tax collected during the entire reporting month.
Line 2: Supplemental Wagering Tax Transmitted
Transfer the total from Column 2 on page 2 to this line. This captures all supplemental wagering taxes for the month.
Line 3: Wagering Tax Transmitted
Transfer the total from Column 3 on page 2 to this line. This reflects the standard wagering tax collected throughout the reporting period.
Line 4: Wagering Tax Adjustment
Enter any adjustments to your wagering tax as specifically required under Indiana Code 4-33-13-1.5 or as otherwise directed by the Indiana Gaming Commission. If no adjustments apply for this reporting period, enter zero or leave blank according to filing instructions.
Line 5: Total Amount Transmitted
Calculate and enter the sum of Lines 1, 2, 3, and 4. This final figure represents the complete tax amount you are transmitting to the state for the reporting month. This total must exactly match the actual payment amount you are submitting with this report.
Declaration And Signature
Print Name
Clearly print the full legal name of the individual who is authorized to sign and certify this report on behalf of the gaming establishment.
Signature
The authorized representative must sign the form. By signing, you are declaring under penalty that all information provided is complete and accurate to the best of your knowledge and belief.
Date
Write the date when the form is signed. This should be on or before the 24th of the month when the report is due.