Fantasy Sports - Tax Form and Instructions

Michigan’s Fantasy Contests Consumer Protection Act now allows firms that meet its definition of fantasy contest operators as of May 1, 2018, to continue to offer contests within the state legally until issued or denied a license under the Act. Existing operators may continue to offer contests but must submit an application within 60 days of when applications are made available.

The law also requires operators active now in Michigan to report monthly adjusted fantasy contest revenues to the Michigan Gaming Control Board and pay an 8.4 percent tax to the State of Michigan on the adjusted revenues. This requirement took effect on Dec. 20, 2019.

If you have difficulty opening these forms from your browser, click here for help (Word document).

Monthly Fantasy Contest Tax Form Instructions

Monthly Fantasy Contest Tax Form