IRS Form W-2G "Certain Gambling Winnings"

What Is IRS Form W-2G?

IRS Form W-2G, Certain Gambling Winnings is a document used to report the amount of gambling winnings and federal taxes withheld on them. The form is issued by the Internal Revenue Service (IRS). The form is revised every year. Download the most recent fillable Form W-2G through the link below.

File Form W-2G to report the following:

  1. $1,200 or more winnings not reduced by the wager from a slot machine or a bingo game.
  2. $1,500 or more winnings reduced by the wager from a keno game.
  3. Winnings from a poker tournament that exceed $5,000 reduced by the wager or buy-in.
  4. Winnings subject to regular gambling or backup tax withholding.
  5. At the option of the payer, $600 or more winnings and minimum 300 times the amount of the wager winnings (except winnings from poker tournaments, bingo, keno, and slot machines).
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How to Report Gambling Winnings to IRS?

Specific requirements for reporting certain gambling winnings may differ depending on the type of gambling, the amount won, and the ratio of the winning to the wager. The IRS has issued detailed Instructions for Forms W-2G and 5754 with a step-by-step guide for completing the report. The document is brief and most of its fields are self-explanatory. You can find detailed instructions for the form on the IRS website or by following this link. General Form W-2G instructions are as follows:

  1. Enter the date of the winning transaction or winning event in Box 2. It may not be the date the money was actually paid;
  2. Note that there are two types of federal tax withholdings: regular and backup. The payment can be subject to one type of withholding only. Always report the amount you withheld in Box 4;
  3. You do not need to complete Boxes 13 through 18 for the IRS. Fill them out only if required by your state or local department;
  4. Do not report payments of gambling winnings to nonresident foreign persons or foreign entities on this form. Use IRS Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding instead;
  5. The recipient of the winning must furnish you with the completed IRS Form 5754, Statement by Person(s) Receiving Gambling Winnings if the recipient is not the actual winner or the recipient is in the group sharing the same winning. Use it to prepare your IRS W-2G Form.

How to File Form W-2G?

You can report gambling winnings to the IRS in two ways: electronically and by mail. If filing electronically, Form W-2G due date is March 31. If sending by mail, the deadline is February 28. Provide Copies B and C as well as Copy 2 (if required) to the winner by January 31. Failure to file on time results in the following penalties:

  • $50 per form for filing within 30 days after the deadline;
  • $110 per form for filing by August 1;
  • $270 per form for filing after August 1 or not filing.

Enclose Form 1096, Annual Summary and Transmittal of U.S. Information Returns if you submit a paper version of the form to the IRS. Do not cut or staple the forms you file with the IRS.

If you file Form W-2G electronically, do it through the Filing Information Returns Electronically System (FIRE System). To use it, you need to have a software that allows you to upload your completed form in the proper format since the FIRE System does not provide a fill-in form option. The system is easy to use and operates 24/7. Note that if you file 250 and more forms, you must file them via the FIRE System. For failure to file electronically when required, the IRS may subject you to penalties up to $270 per form, unless you provide a valid explanation for the delay.

Where to Mail Form W-2G?

The mailing address for reporting gambling winnings and losses to the IRS depends on your location. Find the address you need in the IRS-distributed General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).


IRS W-2G Related Forms:

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Download IRS Form W-2G "Certain Gambling Winnings"

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VOID
CORRECTED
3232
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country,
1 Reportable winnings
2 Date won
2020
and ZIP or foreign postal code
$
Form W-2G
3 Type of wager
4 Federal income tax withheld
$
Certain
5 Transaction
6 Race
Gambling
Winnings
7 Winnings from identical wagers
8 Cashier
PAYER’S federal identification number
PAYER’S telephone number
$
9 Winner’s taxpayer identification no. 10 Window
For Privacy Act
and Paperwork
Reduction Act
WINNER’S name
11 First I.D.
12 Second I.D.
Notice, see the
2020 General
Instructions for
Certain Information
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
Returns.
$
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
File with Form 1096
$
$
Copy A
17 Local income tax withheld
18 Name of locality
For Internal Revenue
Service Center
$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
Signature
Date
W-2G
Form
Cat. No. 10138V
www.irs.gov/FormW2G
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
3232
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country,
1 Reportable winnings
2 Date won
2020
and ZIP or foreign postal code
$
Form W-2G
3 Type of wager
4 Federal income tax withheld
$
Certain
5 Transaction
6 Race
Gambling
Winnings
7 Winnings from identical wagers
8 Cashier
PAYER’S federal identification number
PAYER’S telephone number
$
9 Winner’s taxpayer identification no. 10 Window
For Privacy Act
and Paperwork
Reduction Act
WINNER’S name
11 First I.D.
12 Second I.D.
Notice, see the
2020 General
Instructions for
Certain Information
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
Returns.
$
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
File with Form 1096
$
$
Copy A
17 Local income tax withheld
18 Name of locality
For Internal Revenue
Service Center
$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
Signature
Date
W-2G
Form
Cat. No. 10138V
www.irs.gov/FormW2G
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country,
1 Reportable winnings
2 Date won
2020
and ZIP or foreign postal code
$
Form W-2G
3 Type of wager
4 Federal income tax withheld
$
Certain
5 Transaction
6 Race
Gambling
Winnings
7 Winnings from identical wagers
8 Cashier
PAYER’S federal identification number
PAYER’S telephone number
$
9 Winner’s taxpayer identification no. 10 Window
WINNER’S name
11 First I.D.
12 Second I.D.
Copy 1
For State, City,
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
or Local Tax
Department
$
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
$
$
17 Local income tax withheld
18 Name of locality
$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
Signature
Date
W-2G
Form
www.irs.gov/FormW2G
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country,
1 Reportable winnings
2 Date won
2020
and ZIP or foreign postal code
$
Form W-2G
3 Type of wager
4 Federal income tax withheld
$
Certain
5 Transaction
6 Race
Gambling
Winnings
7 Winnings from identical wagers
8 Cashier
PAYER’S federal identification number
PAYER’S telephone number
$
9 Winner’s taxpayer identification no. 10 Window
This information
is being furnished
to the Internal
WINNER’S name
11 First I.D.
12 Second I.D.
Revenue Service
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
Copy B
$
Report this income
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
on your federal tax
return. If this form
shows federal
$
$
income tax
17 Local income tax withheld
18 Name of locality
withheld in box 4,
attach this copy
to your return.
$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
Signature
Date
W-2G
Form
www.irs.gov/FormW2G
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country,
1 Reportable winnings
2 Date won
2020
and ZIP or foreign postal code
$
Form W-2G
3 Type of wager
4 Federal income tax withheld
$
Certain
5 Transaction
6 Race
Gambling
Winnings
7 Winnings from identical wagers
8 Cashier
PAYER’S federal identification number
PAYER’S telephone number
$
9 Winner’s taxpayer identification no. 10 Window
This is important tax
information and is
being furnished to
the Internal Revenue
Service. If you are
WINNER’S name
11 First I.D.
12 Second I.D.
required to file a
return, a negligence
penalty or other
sanction may be
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
imposed on you if
this income is
taxable and the
$
IRS determines
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
that it has not
been reported.
$
$
17 Local income tax withheld
18 Name of locality
Copy C
For Winner
s Records
$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
Signature
Date
W-2G
Form
www.irs.gov/FormW2G
Department of the Treasury - Internal Revenue Service
Instructions to Winner
Box 4. Any federal income tax withheld on these winnings
is shown in this box. Federal income tax must be withheld
Box 1. The payer must furnish a Form W-2G to you if you
on certain winnings less the wager.
receive:
Certain winnings that are not subject to regular gambling
1. $1,200 or more in gambling winnings from bingo or
withholding may be subject to backup withholding if you
slot machines;
did not provide your federal identification number to the
2. $1,500 or more in winnings (reduced by the wager)
payer.
from keno;
Include the amount shown in box 4 on your Form 1040
3. More than $5,000 in winnings (reduced by the wager
or 1040-SR as federal income tax withheld. See Pub. 505,
or buy-in) from a poker tournament;
Tax Withholding and Estimated Tax, for additional
4. $600 or more in gambling winnings (except winnings
information.
from bingo, keno, slot machines, and poker tournaments)
Signature. You must sign Form W-2G if you are the only
and the payout is at least 300 times the amount of the
person entitled to the winnings and the winnings are
wager; or
subject to regular gambling withholding. Return the signed
5. Any other gambling winnings subject to federal
form to the payer, who will give you your copies.
income tax withholding.
Other winners. Prepare Form 5754, Statement by Person(s)
Generally, report all gambling winnings on the “Other
Receiving Gambling Winnings, if another person is entitled
income” line of Schedule 1 (Form 1040 or 1040-SR). You
to any part of these winnings. Give Form 5754 to the payer,
can deduct gambling losses as an itemized deduction, but
who will use Form 5754 to prepare Form W-2G for each
you cannot deduct more than your winnings. Keep an
person listed as a winner.
accurate record of your winnings and losses, and be able
Future developments. For the latest information about
to prove those amounts with receipts, tickets, statements,
developments related to Form W-2G and its instructions,
or similar items that you have saved. For additional
such as legislation enacted after they were published, go
information, see Pub. 529, Miscellaneous Deductions; and
to www.irs.gov/FormW2G.
Pub. 525, Taxable and Nontaxable Income.
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