Key dates for tribal casino forms

Follow Wipfli’s guide to key dates tribal casinos in Oklahoma need to file forms to meet government regulations.

January


Form 945

Internal Revenue Service
Period covered: Calendar Year
Payment due if underpaid throughout year
Due: Jan 31 annually

Form 1099-MISC (NEC)

Internal Revenue Service
Period covered: Previous calendar year
Due: Jan 31 annually

Form W2

Internal Revenue Service
Period covered: Previous calendar year
Due: Jan 31 annually

Form 940

Internal Revenue Service
Period covered: Previous calendar year
Due: Jan 31 annually (Feb 11 if FUTA deposited when it was due)
*Note: Indian tribal governments are exempt from tax under the Federal Unemployment Tax Act (FUTA), provided the tribes are fully compliant with the applicable State Unemployment Insurance. This exemption applies to any subdivision, subsidiary, or business enterprise wholly owned by the tribe.


February


Form 1099-MISC (Non-NEC)

Internal Revenue Service
Period covered: Previous calendar year
Due: Feb 28 annually

Form 8027

Internal Revenue Service
Due: February 28 annually (paper, fewer than 250 forms) OR April 1 annually (electronic, required with more than 250 forms)


March


Form W2-G

Internal Revenue Service
Period covered: Previous calendar year
Due: Mar 31 annually

Form 1042S

Internal Revenue Service
Period covered: Previous calendar year
Due: Mar 15 annually


June


Form G-1 annual oversight assessment fees

State of Oklahoma
Covers July 1 - June 30
Payment $35,000 per Tribe
Due: June 30 annually

Franchise tax

State of Oklahoma
Due: June 30


Monthly


Form G-4 monthly revenues by facility and game type

State of Oklahoma
Period covered: Monthly
No Payment - Flows to Form G-3
Due: 20th of the next month

Form G-3 payment/notice of deposit of monthly exclusivity fees

State of Oklahoma
Period covered: Monthly
Payment is 4% - 6% of AGR, 10% of covered card games
Due: 20th of the next month

Mixed beverage

State of Oklahoma
Period covered: Monthly
Payment is 13.5% of alcohol sales
Due: 20th of the next month

Sales tax

State of Oklahoma
Due: 20th of the next month


Quarterly


Quarterly fees

National Indian Gaming Commission
Period covered quarter
Due: 3/31, 6/30, 9/30, 12/31

Form 941

Internal Revenue Service
Form filing deadlines:

  • Quarter ended 3/31 due 4/30
  • Quarter ended 6/30 due 7/31
  • Quarter ended 9/30 due 10/31
  • Quarter ended 12/31 due 1/31

Payment deadlines:

  • Monthly depositors ($50k or less during lookback period)
    • Due 15th day of the month following
  • Semiweekly depositors ($50k or more during lookback period)
    • Due following Wednesday (payday Wednesday, Thursday, or Friday)
    • Due following Friday (payday Saturday, Sunday, Monday, or Tuesday)

Dependent on your fiscal year


Covered games audit

State of Oklahoma
Period covered: Fiscal year
No Payment Due
Due: 5 months following close of calendar year or with 30 days of completion

Annual financial audit

National Indian Gaming Commission
Due: 120 days following fiscal year end

Annual external MICS AUP

National Indian Gaming Commission
Due: 120 days following fiscal year end


Dependent on your FUTA


Form 940 FUTA Deposits

Internal Revenue Service
If undeposited FUTA is more than $500 on ____, deposit tax by ___

  • 3/31, 4/30
  • 6/30, 7/31
  • 9/30, 10/31
  • 12/31, 1/31

*Note: Indian tribal governments are exempt from tax under the Federal Unemployment Tax Act (FUTA), provided the tribes are fully compliant with the applicable State Unemployment Insurance. This exemption applies to any subdivision, subsidiary, or business enterprise wholly owned by the tribe.

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