Used to register certain information with the IRS and to pay the occupational tax on wagering. Must pay the occupational tax if accept taxable wagers for yourself or another person. There are two amounts $50 or $500. One or other applies depending on whether wages accepted are authorized by laws of state in which accept wager. Must be filed by a principal or agent. Mail this form, check or money order and Form 11-C(V)to: Internal Revenue Service Center Cincinnati, OH 45999-0101 Availability: Usually ships the next business day. 11-C Occupational Tax and Registration Return for Wagering 11-C$5.95