Tax Reporting Specialist (Part-Time)

Under the direction of the Director, Accounting & Finance, the Tax Reporting Specialist will ensure that the Enterprise Entertainment Authority is in compliance with the Internal Revenue Code (IRC) in regards to the filing of Form(s) W-2G, Certain Gambling Winnings, Form(s) 5754, Statement By Person(s) Receiving Gambling Winnings, 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, and Form(s) 1099 related to reportable gambling winnings, awards, prizes and/or contest winnings with the Internal Revenue Service (IRS). This role will have a general awareness of the Bank Secrecy Act [31 CFR §1021.320], the Patriot Act and requirements of the Office of Foreign Asset Control in the performance of duties as needed in supporting the overall mission of the Casino Accounting department.

ESSENTIAL DUTIES AND RESPONSIBILITIES

1.    Conducts a daily reconciliation of all Form(s) W-2G, 5754 and 1042-S in regard to reportable gambling winnings per the IRC as reported in transaction monitoring software as well as documentation received from Cage Operations.
2.    Ensures the correct coding of Form(s) W-2G, 5754 and 1042-S is filed with the IRS in regard to the income tax withholding rate as well as the EIN, country, recipient name and amount of tax withheld, if any. Makes accurate corrections as necessary based on the above review.
3.    Applies the taxation regulations and rules associated with foreign persons with U.S. sources of income subject to withholding in regard to reportable gambling winnings, awards, prizes and/or contest winnings. This includes the determination of the foreign person status for a patron per a review of available information maintained.  
4.    Provides Accounts Payable with federal tax liability information according to payment schedules set by the IRS. Responds accordingly with accurate information to inquiries from other departments.
5.    Tracks patron prize winnings daily throughout the year and ensures that the reporting of all applicable winnings to each winning patron is sent via the U.S. Mail by filing deadlines established by the IRS. This also includes ensuring the reporting of income on a Form 1099 via the U.S. Mail to vendors.
6.    Reconciles totals for all Form(s) W-2G and 1042S on a weekly and monthly basis and provides reconciliation to the Accounting Department. Maintains up to date procedures for the Tax Reporting function.  
7.    Assists in the processing of customer requests for copies of Forms W-2G and 1042-S from Cage Operations or website. Assists in locating and providing necessary files for internal and outside auditors.  
8.     Prepares, conducts and timely transmits all Form(s) W-2G, 1042-S and 1099 complied with the IRS by filing deadlines established by the IRS.
9.    Performs other duties as assigned to support the efficient operation of the department.

 EDUCATION, EXPERIENCE AND QUALIFICATIONS

• High school diploma or GED required.

• Minimum one (1) year of general office experience preferred.

KNOWLEDGE, SKILLS AND ABILITIES (KSA)

• Intermediate experience with general office equipment required, including but not limited to 10-key calculator, computer spreadsheets and word processing programs.  This includes the use of pivot tables and some conditional formatting tasks in Excel. 

LICENSES, CERTIFICATIONS AND REGISTRATIONS

• At the discretion of the San Manuel Tribal Gaming Commission, you may be required to obtain and maintain a gaming license.

• No Driving Responsibilities: Role does not require a driver’s license or insurance.

PHYSICAL REQUIREMENTS/ WORKING CONDITIONS – ENVIRONMENT

The physical demands and working environment described here are representative of those that an employee encounters and must be met by an employee to successfully perform the essential functions of this job.

• Primary work environment is in a climate-controlled office setting.

• Work requires travel to attend meetings, trade shows, and conferences.

• Incumbents may be required to work evening, weekend and holiday shifts.

• Must be able to work in a fast-paced, high-demand environment.

• Strength sufficient to exert up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects and/or move up to 40 pounds occasionally.

• Sedentary work: involves sitting most of the time. Constantly operates a computer and other office productivity machinery, such as a calculator, copy machine, and computer printer.

• Physical activities that apply to the essential functions of the position are balancing, stoo