IRS Form W-2G 2019 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. Use the 2019 version to report your 2018 taxes. Download the most recent fillable Form W-2G through the link below.

File Form W-2G to report:

  • $1,200 or more winnings not reduced by the wager from a slot machine or a bingo game;
  • $1,500 or more winnings reduced by the wager from a keno game;
  • Winnings from a poker tournament that exceed $5,000 reduced by the wager or buy-in;
  • Winnings subject to regular gambling or backup tax withholding;
  • 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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VOID
CORRECTED
3232
OMB No. 1545-0238
PAYER’S name, street address, city or town, province or state, country, and
1 Reportable winnings
2 Date won
2019
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 2019
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
$
$
17 Local income tax withheld
18 Name of locality
Copy A
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, and
1 Reportable winnings
2 Date won
2019
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 2019
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
$
$
17 Local income tax withheld
18 Name of locality
Copy A
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, and
1 Reportable winnings
2 Date won
2019
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
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
For State, City,
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, and
1 Reportable winnings
2 Date won
2019
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
Revenue Service
WINNER’S name
11 First I.D.
12 Second I.D.
Copy B
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
Report this income
on your federal tax
$
return. If this form
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
shows federal
income
$
$
tax withheld in
17 Local income tax withheld
18 Name of locality
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, and
1 Reportable winnings
2 Date won
2019
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
WINNER’S name
11 First I.D.
12 Second I.D.
furnished to the
Internal
Revenue Service. If
you are required to
file a return, a
Street address (including apt. no.)
13 State/Payer’s state identification no. 14 State winnings
negligence penalty or
other sanction may
be imposed on you if
$
this income is taxable
and the IRS
City or town, province or state, country, and ZIP or foreign postal code
15 State income tax withheld
16 Local winnings
determines 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
Box 1. The payer must furnish a Form W-2G to you if you
shown in this box. Federal income tax must be withheld on
receive:
certain winnings less the wager.
1. $1,200 or more in gambling winnings from bingo or slot
Certain winnings that are not subject to regular gambling
machines;
withholding may be subject to backup withholding if you did
2. $1,500 or more in winnings (reduced by the wager) from
not provide your federal identification number to the payer.
keno;
Include the amount shown in box 4 on your Form 1040 as
3. More than $5,000 in winnings (reduced by the wager or
federal income tax withheld. See Pub. 505, Tax Withholding
buy-in) from a poker tournament;
and Estimated Tax, for additional information.
4. $600 or more in gambling winnings (except winnings from
Signature. You must sign Form W-2G if you are the only
bingo, keno, slot machines, and poker tournaments) and the
person entitled to the winnings and the winnings are subject
payout is at least 300 times the amount of the wager; or
to regular gambling withholding. Return the signed form to the
5. Any other gambling winnings subject to federal income
payer, who will give you your copies.
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 to
income” line of Form 1040. You can deduct gambling losses
any part of these winnings. Give Form 5754 to the payer, who
as an itemized deduction, but you cannot deduct more than
will use Form 5754 to prepare Form W-2G for each person
your winnings. Keep an accurate record of your winnings and
listed as a winner.
losses, and be able to prove those amounts with receipts,
Future developments. For the latest information about
tickets, statements, or similar items that you have saved. For
developments related to Form W-2G and its instructions, such
additional information, see Pub. 529, Miscellaneous
as legislation enacted after they were published, go to
Deductions, and Pub. 525, Taxable and Nontaxable Income.
www.irs.gov/FormW2G.

Download IRS Form W-2G 2019 Certain Gambling Winnings

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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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