​February 3, 2025

To: Municipal Clerks and Treasurers
County Clerks and Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division, posted the lottery and gaming credit forms on our website.

Forms Available in Electronic Format

Online forms are replacing most PDF lottery and gaming credit forms. Benefits of the e-filing system include:

• Property owners file for the lottery and gaming credit completely online – through MyDORGov's public-facing portal
• System guides property owners to the correct form through a selection page
• Forms provide completion guidance through help bubbles
• Data from the form is shared electronically with county and municipal treasurers

Online Lottery and Gaming Credit Forms

• Online filing application – Lottery and Gaming Credit Form Selection
• Note: Property owners must submit a complete application, with the appropriate documentation, to DOR by October 1, 2025

Both Formats Available

• Form LC-100 – 2025 Wisconsin Lottery and Gaming Credit Application
• Property owners file this form to confirm they qualify for the lottery and gaming credit as of January 1, 2025
• Return this form to your county treasurer
• Form LC-400 – Lottery and Gaming Credit Removal Request Form
• Use this form to inform your county treasurer when a property no longer qualifies for the lottery and gaming credit
• Return this form to your county treasurer

Resources to Share with Property Owners

• Walkthrough videos – applying for:
• Lottery and gaming credit – Form LC-1​15
• Late lottery and gaming credit - Form LC-315
• Informational poster – post in your local government office
• Common questions

Questions?