Instructions for IRS Forms W-2g and 5754 - Certain Gambling Winnings and Statement by Person(S) Receiving Gambling Winnings 2019

January 1, 2019 "Instructions For Irs Forms W-2g And 5754 - Certain Gambling Winnings And Statement By Person(s) Receiving Gambling Winnings" contain the latest filing requirements for the IRS-issued Form W-2G. Download your copy of the instructions by clicking the link below.

IRS Form W-2G is a tax form issued by the United States Internal Revenue Service.

A up-to-date fillable 2G Form is available for download through this link.

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2019
Department of the Treasury
Internal Revenue Service
Instructions for Forms
W-2G and 5754
Section references are to the Internal Revenue Code unless
Transactions Not Discussed Later; 2. Sweepstakes, Wagering
otherwise noted.
Pools, and Lotteries; and3. Bingo, Keno, and Slot Machines.
Future Developments
Rules for determining the amount of the wager for certain
gambling winnings. All wagers placed in a single parimutuel
Information about any future developments affecting Form W-2G
pool and represented on a single ticket are aggregated and
or Form 5754 (such as legislation enacted after they were
treated as a single wager for purposes of determining the
published) will be posted at
IRS.gov/FormW2G
and
IRS.gov/
amount of the wager with respect to winnings from parimutuel
Form5754, respectively. Information about developments
betting on horse racing, dog racing, or jai alai. These rules affect
affecting these instructions will be posted on both pages.
boxes 1 and 4 under the instructions for Horse Racing, Dog
Reminders
Racing, Jai Alai, and Other Wagering Transactions Not
Discussed Later.
In addition to these specific instructions, you also should use the
Amounts paid with respect to identical wagers are treated as
2019 General Instructions for Certain Information Returns.
paid with respect to a single wager for purposes of calculating
Those general instructions include information about the
the amount of proceeds from a wager. Two or more wagers are
following topics.
identical wagers if winning depends on the occurrence (or
Backup withholding.
non-occurrence) of the same event or events; the wagers are
Electronic reporting requirements.
placed with the same payer; and, in the case of horse races, dog
Penalties.
races, or jai alai, the wagers are placed in the same parimutuel
When and where to file.
pool. These new rules affect boxes 1, 4, and 7 under the
Taxpayer identification numbers.
instructions for Horse Racing, Dog Racing, Jai Alai, and Other
Statements to recipients.
Wagering Transactions Not Discussed Later and for
Corrected and void returns.
Sweepstakes, Wagering Pools, and Lotteries.
Other general topics.
Optional reporting method for bingo, keno, and slot ma-
You can get the general instructions at IRS.gov/OrderForms.
chine winnings. A payer may use the optional aggregate
reporting method to report more than one payment of reportable
Regular withholding rate. Effective for taxable years
gambling winnings from bingo, keno, or slot machines received
beginning after December 31, 2017, the withholding rate under
by a payee in a 24-hour calendar day or "gaming day" on a
Section 3402(q) applicable to winnings of $5,000 or more from
single information return. For more information, see the
sweepstakes, wagering pools, certain parimutuel pools, jai alai,
instructions for box 1 under Bingo, Keno, and Slot Machines.
and lotteries (formerly 25%) is 24%. This rate appears in the
Withholding,
Regular Gambling Withholding for Certain
Games,
Specific Instructions for Form W-2G
Noncash
payments, and
Backup Withholding
sections under
Specific Instructions for Form W-2G; the
Withholding
section
File Form W-2G, Certain Gambling Winnings, to report gambling
under 1. Horse Racing, Dog Racing, Jai Alai, and Other
winnings and any federal income tax withheld on those winnings.
Wagering Transactions Not Discussed Later; the
Withholding
The requirements for reporting and withholding depend on the
section under 2. Sweepstakes, Wagering Pools, and Lotteries;
type of gambling, the amount of the gambling winnings, and
and the
Withholding and Forms W-2G for Multiple Winners
generally the ratio of the winnings to the wager. File Form W-2G
section under Specific Instructions for Form 5754.
with the IRS. You must provide a statement to the winner
Backup withholding rate. Effective for taxable years
(Copies B and C of Form W-2G).
beginning after December 31, 2017, the backup withholding rate
The types of gambling are discussed in these instructions
under Section 3406 applicable to certain winnings where the
under the following four headings.
winner doesn't furnish a correct taxpayer identification number
(TIN) (formerly 28%) is 24%. This rate appears in the
1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Withholding,
Regular Gambling Withholding for Certain Games
Transactions Not Discussed Later.
and
Backup Withholding
sections under Specific Instructions for
2. Sweepstakes, Wagering Pools, and Lotteries.
Form W-2G; the
Withholding
section under 1. Horse Racing,
3. Bingo, Keno, and Slot Machines,
Dog Racing, Jai Alai, and Other Wagering Transactions Not
4. Poker Tournaments,
Discussed Later; and the
Withholding
section under 2.
Reportable Gambling Winnings
Sweepstakes, Wagering Pools, and Lotteries.
Report gambling winnings on Form W-2G if:
Payee identification rules A payee of gambling winnings
meeting the reporting thresholds for bingo, keno, and slot
1. The winnings (not reduced by the wager) are $1,200 or
machines, and a payee of gambling winnings meeting the
more from a bingo game or slot machine,
withholding thresholds from horse racing, dog racing, jai alai,
2. The winnings (reduced by the wager) are $1,500 or more
sweepstakes, wagering pools, lotteries, and certain other
from a keno game,
wagering transactions, but not from a state-conducted lottery,
3. The winnings (reduced by the wager or buy-in) are more
must present two forms of identification, one of which must
than $5,000 from a poker tournament,
include the payee's photo. A completed and signed Form W-9 is
acceptable as the non-photo form of identification. Gaming
4. The winnings (except winnings from bingo, slot machines,
establishments owned or licensed by a tribal government of a
keno, and poker tournaments) reduced, at the option of the
federally recognized Indian tribe may waive the photo ID
payer, by the wager are:
requirement for payees who are members of that tribe and
a. $600 or more, and
present a tribal member identification card issued by the same
b. At least 300 times the amount of the wager, or
tribe. These rules affect boxes 11 and 12 under the instructions
for: 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Apr 26, 2018
Cat. No. 27989I
2019
Department of the Treasury
Internal Revenue Service
Instructions for Forms
W-2G and 5754
Section references are to the Internal Revenue Code unless
Transactions Not Discussed Later; 2. Sweepstakes, Wagering
otherwise noted.
Pools, and Lotteries; and3. Bingo, Keno, and Slot Machines.
Future Developments
Rules for determining the amount of the wager for certain
gambling winnings. All wagers placed in a single parimutuel
Information about any future developments affecting Form W-2G
pool and represented on a single ticket are aggregated and
or Form 5754 (such as legislation enacted after they were
treated as a single wager for purposes of determining the
published) will be posted at
IRS.gov/FormW2G
and
IRS.gov/
amount of the wager with respect to winnings from parimutuel
Form5754, respectively. Information about developments
betting on horse racing, dog racing, or jai alai. These rules affect
affecting these instructions will be posted on both pages.
boxes 1 and 4 under the instructions for Horse Racing, Dog
Reminders
Racing, Jai Alai, and Other Wagering Transactions Not
Discussed Later.
In addition to these specific instructions, you also should use the
Amounts paid with respect to identical wagers are treated as
2019 General Instructions for Certain Information Returns.
paid with respect to a single wager for purposes of calculating
Those general instructions include information about the
the amount of proceeds from a wager. Two or more wagers are
following topics.
identical wagers if winning depends on the occurrence (or
Backup withholding.
non-occurrence) of the same event or events; the wagers are
Electronic reporting requirements.
placed with the same payer; and, in the case of horse races, dog
Penalties.
races, or jai alai, the wagers are placed in the same parimutuel
When and where to file.
pool. These new rules affect boxes 1, 4, and 7 under the
Taxpayer identification numbers.
instructions for Horse Racing, Dog Racing, Jai Alai, and Other
Statements to recipients.
Wagering Transactions Not Discussed Later and for
Corrected and void returns.
Sweepstakes, Wagering Pools, and Lotteries.
Other general topics.
Optional reporting method for bingo, keno, and slot ma-
You can get the general instructions at IRS.gov/OrderForms.
chine winnings. A payer may use the optional aggregate
reporting method to report more than one payment of reportable
Regular withholding rate. Effective for taxable years
gambling winnings from bingo, keno, or slot machines received
beginning after December 31, 2017, the withholding rate under
by a payee in a 24-hour calendar day or "gaming day" on a
Section 3402(q) applicable to winnings of $5,000 or more from
single information return. For more information, see the
sweepstakes, wagering pools, certain parimutuel pools, jai alai,
instructions for box 1 under Bingo, Keno, and Slot Machines.
and lotteries (formerly 25%) is 24%. This rate appears in the
Withholding,
Regular Gambling Withholding for Certain
Games,
Specific Instructions for Form W-2G
Noncash
payments, and
Backup Withholding
sections under
Specific Instructions for Form W-2G; the
Withholding
section
File Form W-2G, Certain Gambling Winnings, to report gambling
under 1. Horse Racing, Dog Racing, Jai Alai, and Other
winnings and any federal income tax withheld on those winnings.
Wagering Transactions Not Discussed Later; the
Withholding
The requirements for reporting and withholding depend on the
section under 2. Sweepstakes, Wagering Pools, and Lotteries;
type of gambling, the amount of the gambling winnings, and
and the
Withholding and Forms W-2G for Multiple Winners
generally the ratio of the winnings to the wager. File Form W-2G
section under Specific Instructions for Form 5754.
with the IRS. You must provide a statement to the winner
Backup withholding rate. Effective for taxable years
(Copies B and C of Form W-2G).
beginning after December 31, 2017, the backup withholding rate
The types of gambling are discussed in these instructions
under Section 3406 applicable to certain winnings where the
under the following four headings.
winner doesn't furnish a correct taxpayer identification number
(TIN) (formerly 28%) is 24%. This rate appears in the
1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Withholding,
Regular Gambling Withholding for Certain Games
Transactions Not Discussed Later.
and
Backup Withholding
sections under Specific Instructions for
2. Sweepstakes, Wagering Pools, and Lotteries.
Form W-2G; the
Withholding
section under 1. Horse Racing,
3. Bingo, Keno, and Slot Machines,
Dog Racing, Jai Alai, and Other Wagering Transactions Not
4. Poker Tournaments,
Discussed Later; and the
Withholding
section under 2.
Reportable Gambling Winnings
Sweepstakes, Wagering Pools, and Lotteries.
Report gambling winnings on Form W-2G if:
Payee identification rules A payee of gambling winnings
meeting the reporting thresholds for bingo, keno, and slot
1. The winnings (not reduced by the wager) are $1,200 or
machines, and a payee of gambling winnings meeting the
more from a bingo game or slot machine,
withholding thresholds from horse racing, dog racing, jai alai,
2. The winnings (reduced by the wager) are $1,500 or more
sweepstakes, wagering pools, lotteries, and certain other
from a keno game,
wagering transactions, but not from a state-conducted lottery,
3. The winnings (reduced by the wager or buy-in) are more
must present two forms of identification, one of which must
than $5,000 from a poker tournament,
include the payee's photo. A completed and signed Form W-9 is
acceptable as the non-photo form of identification. Gaming
4. The winnings (except winnings from bingo, slot machines,
establishments owned or licensed by a tribal government of a
keno, and poker tournaments) reduced, at the option of the
federally recognized Indian tribe may waive the photo ID
payer, by the wager are:
requirement for payees who are members of that tribe and
a. $600 or more, and
present a tribal member identification card issued by the same
b. At least 300 times the amount of the wager, or
tribe. These rules affect boxes 11 and 12 under the instructions
for: 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Apr 26, 2018
Cat. No. 27989I
5. The winnings are subject to federal income tax
Figure any backup withholding on the total amount of the
withholding (either regular gambling withholding or backup
winnings reduced, at the option of the payer, by the amount
withholding).
wagered. This means the total amount, not just the payments in
excess of $600, $1,200, $1,500, or $5,000, is subject to backup
Tax-Exempt Organizations
withholding.
A tax-exempt organization conducting gaming activities may be
Report the amount you withheld in box 4 of Form W-2G. Also
required to withhold income tax and report on Form W-2G. See
file Form 945 to report all backup withholding. You may use
Pub. 3079, Tax-Exempt Organizations and Gaming.
Form W-9, Request for Taxpayer Identification Number and
Withholding
Certification, to request the TIN of the recipient.
There are two types of withholding on gambling winnings: (a)
See the following instructions for each type of gambling for
regular gambling withholding at 24% (31.58% for certain
detailed rules on backup withholding.
noncash payments) and (b) backup withholding which is also at
24%. If a payment is already subject to regular gambling
withholding, it isn't subject to backup withholding.
Foreign Persons
Payments of gambling winnings to a nonresident alien individual
Regular Gambling Withholding for Certain Games
or a foreign entity aren't subject to reporting or withholding on
Form W-2G. Generally, gambling winnings paid to a foreign
You may be required to withhold 24% of gambling winnings for
person are subject to 30% withholding under sections 1441(a)
federal income tax. This is referred to as regular gambling
and 1442(a) and are reportable on Form 1042, Annual
withholding. Withhold at the 24% rate if the winnings minus the
Withholding Tax Return for U.S. Source Income of Foreign
wager are more than $5,000 and are from:
Persons, and Form 1042-S, Foreign Person's U.S. Source
Sweepstakes,
Income Subject to Withholding. Winnings of a nonresident alien
Wagering pools,
from blackjack, baccarat, craps, roulette, big-6 wheel, or a live
Lotteries,
dog or horse race in the United States from legal wagers initiated
Wagering transactions in a parimutuel pool with respect to
outside the United States in a parimutuel pool aren't subject to
horse races, dog races, or jai alai, if the winnings are at least 300
withholding or reporting. See Pub. 515, Withholding of Tax on
times the amount wagered, or
Nonresident Aliens and Foreign Entities.
Other wagering transactions, if the winnings are at least 300
times the amount wagered.
State Tax Information
Regular gambling withholding doesn't apply to winnings from
Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your
bingo, keno, or slot machines, nor does it apply to winnings from
convenience only and don't have to be completed for the IRS. If
other wagering transactions if the winnings are $5,000 or less.
you withheld state income tax on a payment of gambling
However, see
Backup
Withholding, later.
winnings, you may enter it in box 15 of Form W-2G. If you do,
also complete boxes 13 and 14. A state identification number
Regular gambling withholding is figured on the total amount
(box 13) is assigned by each individual state.
of gross proceeds (the amount of winnings minus the amount
wagered), not merely on the amount in excess of $5,000.
If a state tax department requires you to send it a paper copy
Report the amount you withheld in box 4 of Form W-2G. Also
of Form W-2G, use Copy 1 for that purpose. Give Copy 2 to the
file Form 945, Annual Return of Withheld Federal Income Tax, to
winner for use in filing a state income tax return.
report all your gambling withholding.
Local Tax Information
Noncash payments. You must take the fair market value
(FMV) of a noncash payment, such as a car in a sweepstakes,
Boxes 16, 17, and 18 and Copies 1 and 2 are provided for your
wagering pool or lottery, into account for purposes of reporting
convenience only and don't have to be completed for the IRS. If
and withholding. If the FMV exceeds $5,000, after deducting the
you withheld local income tax on a payment of gambling
price of the wager, the winnings are subject to 24% regular
winnings, you may enter it in box 17 of Form W-2G. If you do,
gambling withholding. The tax you must withhold is computed
also complete boxes 16 and 18.
and paid under either of the following two methods.
Form 5754
1. The winner pays the withholding tax to the payer. In this
case, the withholding is 24% of the FMV of the noncash payment
If the person receiving the winnings isn't the actual winner, or is a
minus the amount of the wager.
member of a group of winners, see
Specific Instructions for Form
2. The payer pays the withholding tax. In this case, the
5754, later.
withholding is 31.58% of the FMV of the noncash payment
Statements to Winners
minus the amount of the wager.
If you are required to file Form W-2G, you also must provide a
If you use method 2, enter the sum of the noncash payment
statement to the winner. For information about the requirement
and the withholding tax in box 1 of Form W-2G and the
to furnish a statement to the winner, see part M in the 2019
withholding tax paid by the payer in box 4.
General Instructions for Certain Information Returns. You may
furnish Copies B and C of Form W-2G to the winner.
Backup Withholding
1. Horse Racing, Dog Racing, Jai Alai, and Other
You may be required to withhold 24% of gambling winnings
(including winnings from bingo, keno, slot machines, and poker
Wagering Transactions Not Discussed Later
tournaments) for federal income tax. This is referred to as
File Form W-2G for every person to whom you pay $600 or more
backup withholding. You should backup withhold if:
in gambling winnings if the winnings are at least 300 times the
The winner doesn't furnish a correct taxpayer identification
amount of the wager. If the person presenting the ticket for
number (TIN),
payment is the sole owner of the ticket, complete Form W-2G
Regular gambling withholding hasn't been withheld, and
showing the name, address, and TIN of the winner. If regular
The winnings are at least $600 and at least 300 times the
gambling withholding is required, the winner must sign Form
wager (or the winnings are at least $1,200 from bingo or slot
W-2G, under penalties of perjury, stating that he or she is the
machines or $1,500 from keno, or more than $5,000 from a
sole owner and that the information listed on the form is correct.
poker tournament).
If more than one person shares in the winnings from a single
wager, see
Withholding and Forms W-2G for Multiple
Winners,
later.
-2-
Instructions for Forms W-2G and 5754 (2019)
Withholding
Box 8 or 10
You must withhold federal income tax from the winnings if the
Enter the cashier and/or window number making the winning
winnings minus the wager exceed $5,000 and the winnings are
payment.
at least 300 times the wager. Withhold 24% of the proceeds (the
winnings minus the wager). This is regular gambling withholding.
Box 9
This is required information. Enter the TIN of the person
If the winner of reportable gambling winnings doesn't provide
receiving the winnings. For an individual this will be the social
a TIN, you must backup withhold on any such winnings that
security number (SSN) or individual taxpayer identification
aren't subject to regular gambling withholding. The backup
number (ITIN). If the winner fails to give you a TIN, backup
withholding rate is identical to the regular withholding rate of
withholding applies. See
Withholding,
earlier.
24%. That is, backup withholding of 24% applies if the winnings
are at least $600 but not more than $5,000 and are at least 300
times the wager. Figure backup withholding on the amount of the
Boxes 11 and 12
winnings reduced, at the option of the payer, by the amount
As verification of the name, address, and TIN of the person
wagered.
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
Identical Wagers
a driver's license, passport, social security card, military
identification card, tribal member identification card issued by a
Winnings from “identical wagers” are added together for
federally recognized Indian tribe, voter registration card, or
purposes of reporting and withholding requirements. Two or
completed and unmodified Form W-9. Enter the number and the
more wagers are identical wagers if they are placed with the
state or jurisdiction. In some instances, the number may be the
same payer and winning depends on the occurrence (or
same number as in box 9.
non-occurrence) of the same event or events. In the case of
horse races, dog races, or jai alai, wagers also must be placed in
the same parimutuel pool to be identical wagers. For example,
One of the two forms of identification that the recipient
multiple bets placed in a parimutuel pool with a single payer on
presents must include the recipient's photograph. Gaming
the same horse to win a specific race are identical wagers.
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
that federally recognized Indian tribe and present a tribal
Wagers in a Single Parimutuel Pool in Horse
member identification card issued by the same tribal
Racing, Dog Racing, or Jai Alai
government.
All wagers in horse racing, dog racing, or jai alai placed in a
single parimutuel pool and represented on a single ticket are
Boxes 13 Through 18
aggregated and treated as a single wager for purposes of
These boxes are provided for your convenience only and need
determining the amount of the wager for withholding and
not be completed for the IRS. See
State Tax Information
and
reporting requirements. These types of wagers are not
Local Tax Information,
earlier.
necessarily identical wagers. For example, two bets in a single
show pool, one for Player X to show and the other for Player Y to
Box 13. Enter the abbreviated name of the state and your state
show, are not identical wagers because winning on the two bets
identification number.
isn't contingent on the occurrence of the same event. However, if
Box 14. Enter the amount of state winnings.
both bets are represented on a single ticket, then they must be
aggregated to determine the amount of the wager.
Box 15. Enter the amount of state income tax withheld.
Box 16. Enter the amount of local winnings.
Box 1
Box 17. Enter the amount of local income tax withheld.
Enter payments of $600 or more if the payment is at least 300
times the wager.
Box 18. Enter the name of your locality.
2. Sweepstakes, Wagering Pools, and Lotteries
Box 2
File Form W-2G for each person to whom you pay $600 or more
Enter the date of the winning event. This isn't the date the money
in gambling winnings from a sweepstakes, wagering pool, or
was paid if it was paid after the date of the race (or game).
lottery (including a state-conducted lottery) if the winnings are at
least 300 times the amount of the wager. The wager must be
Box 3
subtracted from the total winnings to determine whether
withholding is required and, at the option of the payer, to
Enter the type of wager if other than a regular race bet, for
determine whether reporting is required. The wager must be
example, Daily Double or Big Triple.
subtracted at the time of the first payment.
Box 4
The requirements in this section apply to church raffles,
charity drawings, etc. In the case of one wager for multiple raffle
Enter any federal income tax withheld, whether regular gambling
tickets, such as five for $1, the wager is considered as $.20 for
withholding or backup withholding.
each ticket.
Box 5
Withholding
Not applicable.
You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000. Withhold 24% of the
Box 6
proceeds (the winnings minus the wager). This is regular
gambling withholding. If the winner of reportable gambling
Enter the race (or game) applicable to the winning ticket.
winnings doesn't provide a TIN, you must backup withhold on
any such winnings that aren't subject to regular gambling
Box 7
withholding. that backup withholding rate is identical to the
regular withholding rate of 24%. That is, backup withholding of
Enter the amount of additional winnings from identical wagers.
24% applies if the winnings are at least $600 but not more than
$5,000 and are at least 300 times the wager. Figure backup
withholding on the amount of the winnings reduced, at the option
of the payer, by the amount wagered.
-3-
Instructions for Forms W-2G and 5754 (2019)
Installment payments of $5,000 or less are subject to regular
Boxes 11 and 12
gambling withholding if the total proceeds from the wager will
Except for winnings from state lotteries, as verification of the
exceed $5,000.
name, address, and TIN of the person receiving the winnings,
enter the identification numbers from two forms of identification.
If payments are to be made for the life of a person (or for the
Acceptable forms of identification include a driver's license,
lives of more than one person), and it is actuarially determined
passport, social security card, military identification card, tribal
that the total proceeds from the wager are expected to exceed
member identification card issued by a federally recognized
$5,000, such payments are subject to 24% regular gambling
Indian tribe, voter registration card, or completed and
withholding. When a third party makes the payments, for
unmodified Form W-9. Enter the number and the state or
example, an insurance company handling the winnings as an
jurisdiction. In some instances, the number may be the same
annuity, that third party must withhold.
number as in box 9.
When Paid
One of the two forms of identification that the recipient
A payment of winnings is considered made when it is paid, either
presents must include the recipient's photograph. Gaming
actually or constructively, to the winner. Winnings are
establishments owned or licensed by a tribal government may
constructively paid when they are credited to or set apart for that
waive the photo ID requirement for payees who are members of
person without any substantial limitation or restriction on the
that federally recognized Indian tribe and present a tribal
time, manner, or condition of payment. However, if not later than
member identification card issued by the same tribal
60 days after the winner becomes entitled to the prize, the
government.
winner chooses the option of a lump sum or an annuity payable
over at least 10 years, the payment of winnings is considered
Boxes 13 Through 18
made when actually paid. If the winner chooses an annuity, file
These boxes are provided for your convenience only and need
Form W-2G each year to report the annuity paid during that year.
not be completed for the IRS. See
State Tax Information
and
Local Tax Information
, earlier.
Identical Wagers
Box 13. Enter the abbreviated name of the state and your state
Winnings from "identical wagers" are added together for
identification number.
purposes of the reporting and withholding requirements. Two or
more wagers are identical wagers if they are placed with the
Box 14. Enter the amount of state winnings.
same payer and winning depends on the occurrence (or
Box 15. Enter the amount of state income tax withheld.
non-occurrence) of the same event or events.
Box 16. Enter the amount of local winnings.
Box 1
Box 17. Enter the amount of local income tax withheld.
Enter payments of $600 or more if the payment is at least 300
Box 18. Enter the name of your locality.
times the wager.
3. Bingo, Keno, and Slot Machines
Box 2
File Form W-2G for every person to whom you pay $1,200 or
more in gambling winnings from bingo or slot machines, or
Enter the date of the winning transaction, such as the date of the
$1,500 or more from keno after the price of the wager for the
drawing of the winning number. This might not be the date the
winning keno game is deducted. If the winnings aren't paid in
winnings are paid.
cash, the FMV of the item won is considered the amount of the
winnings. Total all winnings from all wagers made during a single
Box 3
bingo or keno game to determine whether the winnings are
reportable. Winnings and losses from other wagering
Enter the type of wager (such as raffle or 50-50 drawing) or the
transactions aren't to be taken into account in arriving at the
name of the lottery (such as Instant, Big 50, Baker's Dozen, or
$1,200 or $1,500 figure.
Powerball) and the price of the wager ($.50, $1, etc.).
Withholding
Box 4
Regular gambling withholding doesn't apply to winnings from
Enter any federal income tax withheld, whether regular gambling
bingo, keno, or slot machines. However, if the recipient of
withholding or backup withholding.
reportable gambling winnings from bingo, keno, or slot machines
doesn't provide a TIN, you must backup withhold. That is, if the
Box 5
winnings are at least $1,200 from bingo or slot machines or
For a state lottery, enter the ticket number or other identifying
$1,500 from keno, backup withholding of 24% applies to the
number.
amount of the winnings reduced, at the option of the payer, by
the amount wagered.
Boxes 6, 8, and 10
Box 1
Not applicable.
Enter payments of $1,200 or more from bingo or slot machines
or payments of $1,500 or more from keno.
Box 7
Enter the amount of additional winnings from identical wagers.
You may use the optional aggregate reporting method to
report these payments. Under this method, aggregate multiple
Box 9
payments of reportable gambling winnings from bingo, keno, or
slot machines received by a payee in a 24-hour calendar day or
This is required information. Enter the TIN of the person
“gaming day” on a single Form W-2G. A “gaming day” is a
receiving the winnings. For an individual this will be the social
24-hour period that ends at a particular time chosen by the
security number (SSN) or individual taxpayer identification
gaming establishment (generally when the establishment is
number (ITIN). If the winner fails to give you a TIN, backup
closed or when business is slowest, such as between 3:00 a.m.
withholding applies. See
Withholding
under Sweepstakes,
and 6:00 a.m.). On December 31st, all open information
Wagering Pools, and Lotteries, earlier.
reporting periods must close at 11:59 p.m. to end by the end of
the calendar year. On January 1st, all information reporting
periods must begin at 12:00 a.m. For more details and
-4-
Instructions for Forms W-2G and 5754 (2019)
recordkeeping requirements, see Regulations section
Box 18. Enter the name of your locality.
1.6041-10(g).
4. Poker Tournaments
Box 2
File Form W-2G for each person to whom you pay more than
$5,000 in winnings, reduced by the amount of the wager or
Enter the date of the winning transaction.
buy-in, from each poker tournament you have sponsored.
Winnings and losses of the participant from other poker
Box 3
tournaments you have sponsored during the year aren't taken
into account in arriving at the $5,000 amount.
Enter the type of wager (that is, bingo, keno, or slot machines)
and the amount of the wager.
Withholding and backup withholding. If you file Form W-2G
for the person to whom you pay more than $5,000 in net
Box 4
winnings from a poker tournament, and provide a copy of Form
W-2G to such person, regular gambling withholding doesn't
Enter any backup withholding.
apply to the winnings. However, if the person who wins more
than $5,000 doesn't provide a TIN, you must apply backup
Box 5
withholding to the full amount of the winnings from the
tournament. The backup withholding rate is identical to the
Enter the ticket number, card number (and color, if applicable),
regular withholding rate of 24%. Net winnings of $5,000 or less
machine serial number, or any other information that will help
aren't subject to reporting, withholding, or backup withholding.
identify the winning transaction.
Box 1
Boxes 6 and 7
Enter payments of more than $5,000 in net gambling winnings
Not applicable.
from a poker tournament.
Box 8
Box 2
Enter the initials of the person paying the winnings.
Enter the date of the poker tournament.
Box 9
Box 3
This is required information. Enter the TIN of the person
Enter “poker tournament” in the entry space.
receiving the winnings. For an individual this will be the social
security number (SSN) or individual taxpayer identification
Box 4
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See
Withholding
under Bingo, Keno, and
Enter zero as the amount, unless the winning person hasn't
Slot Machines, earlier.
provided a TIN. If the winning person hasn't provided a TIN,
enter the backup withholding amount.
Box 10
Box 5
Enter the location of the person paying the winnings, if
applicable.
Enter the name of the tournament and its sponsor.
Boxes 11 and 12
Boxes 6 Through 8 and Box 10
As verification of the name, address, and TIN of the person
Not applicable.
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
Box 9
a driver's license, passport, social security card, military
identification card, tribal member identification card issued by a
This is required information. Enter the TIN of the person
federally recognized Indian tribe, voter registration card, or
receiving the winnings. For an individual this will be the social
completed and unmodified Form W-9. Enter the number and the
security number (SSN) or individual taxpayer identification
state or jurisdiction. In some instances, the number may be the
number (ITIN). If the winner fails to give you a TIN, backup
same number as in box 9.
withholding applies. See
Withholding and backup withholding,
earlier.
One of the two forms of identification that the recipient
presents must include the recipient's photograph. Gaming
Boxes 11 and 12
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
As verification of the name, address, and TIN of the person
that federally recognized Indian tribe and present a tribal
receiving the winnings, enter the identification numbers from two
member identification card issued by the same tribal
forms of identification. Acceptable forms of identification include
government.
a driver's license, social security card, or voter registration. Enter
the number and the state or jurisdiction. In some instances, the
Boxes 13 Through 18
number may be the same number as in box 9.
These boxes are provided for your convenience only and need
Boxes 13 Through 18
not be completed for the IRS. See
State Tax Information
and
Local Tax Information,
earlier.
These boxes are provided for your convenience only and need
not be completed for the IRS. See
State Tax Information
and
Box 13. Enter the abbreviated name of the state and your state
Local Tax Information,
earlier.
identification number.
Box 13. Enter the abbreviated name of the state and your state
Box 14. Enter the amount of state winnings.
identification number.
Box 15. Enter the amount of state income tax withheld.
Box 14. Enter the amount of state winnings.
Box 16. Enter the amount of local winnings.
Box 15. Enter the amount of state income tax withheld.
Box 17. Enter the amount of local income tax withheld.
Box 16. Enter the amount of local winnings.
-5-
Instructions for Forms W-2G and 5754 (2019)

Download Instructions for IRS Forms W-2g and 5754 - Certain Gambling Winnings and Statement by Person(S) Receiving Gambling Winnings 2019

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