Details of the win
Date won, type of winnings, game number, machine number and race number.
5754
Statement by Person(s) Receiving Gambling Winnings
- Agency
- IRS
- Revision
- Rev. November 2024
- Fillable fields
- 76
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5754: Statement by Person(s) Receiving Gambling Winnings
Form 5754, Statement by Person(s) Receiving Gambling Winnings, is completed by the person who receives gambling winnings either for someone else or as a member of a group of two or more people sharing the winnings, such as by sharing the same winning ticket. The IRS says payers use it to prepare Form W-2G when the person receiving winnings subject to reporting or withholding is not the actual winner or is part of such a group.
The form says the information enables the payer to prepare Form W-2G, Certain Gambling Winnings, for each winner to show the winnings taxable to each. It is returned to the payer and is not sent to the IRS. Payers follow the separate Instructions for Forms W-2G and 5754.
You can fill out Form 5754 free in your browser on this page and download the result without an account.
What's on Form 5754
Part I: person to whom winnings are paid
Name, address, taxpayer identification number, other I.D., amount received and federal income tax withheld.
Part II: persons to whom winnings are taxable
For each winner: (a) name, (b) taxpayer identification number, (c) address, (d) amount won and (e) winnings from identical wagers. Part II continues on page 2.
Declaration and signature
A declaration under penalties of perjury that the names, addresses and taxpayer identification numbers are correct, with a signature and date.
How to fill out Form 5754
- 1
Details of the win
Enter the date won, the type of winnings, and the game, machine or race number that applies.
- 2
Part I
The person paid the winnings enters their name, address and taxpayer identification number, then the total amount received and the total federal income tax withheld. For state-conducted lotteries, Other I.D. may be left blank.
- 3
Part II, the recipient first
If the person receiving the winnings is also one of the winners, the form says to enter "Same as above" in columns (a), (b) and (c) and the amounts in columns (d) and (e).
- 4
Part II, the other winners
Complete columns (a) through (e) for each of the other winners. More lines continue on page 2.
- 5
Taxpayer identification numbers
The form says an individual's number is the Social Security number or individual taxpayer identification number. For all others, it is the employer identification number.
- 6
Sign and return
If federal income tax is withheld, the person who receives the winnings signs and dates the form. If none is withheld, the form says no signature is required. Return it to the payer.
Why fill Form 5754 on indox
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Where it goes and what the payer does
Return to the payer
The form says "Return to payer. Do not send to the IRS." The instructions tell the payer to keep it for their records.
Forms W-2G for each winner
The payer prepares Form W-2G for each person listed as a winner. The instructions say Forms W-2G may be issued immediately or by January 31 following the year of the payment.
Multiple winners and thresholds
The instructions say the total winnings from a single wager, minus the amount wagered, determine reporting and withholding. Winnings are not allocated to each winner before checking the thresholds.
Withholding rate
The instructions say the section 3402(q) withholding rate for winnings of $5,000 or more from sweepstakes, wagering pools, certain parimutuel pools, jai alai, lotteries and sports wagering is 24%.
Related forms
Who completes Form 5754?
The person to whom the winnings are paid completes the form and gives it to the payer. The payer of the winnings uses it and keeps it.
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Questions about Form 5754
Who fills out Form 5754?
The person who receives gambling winnings for someone else, or as a member of a group of two or more people sharing the winnings, such as by sharing the same winning ticket.
Do I send Form 5754 to the IRS?
No. The form says to return it to the payer and not to send it to the IRS.
What does the payer do with Form 5754?
The payer uses it to prepare Form W-2G for each winner, showing the winnings taxable to each.
Does Form 5754 need a signature?
The form says the person who receives the winnings signs and dates it if federal income tax is withheld. If no federal income tax is withheld, no signature is required.
What if the person collecting is also one of the winners?
The form says to enter that person's information first in Part II by writing "Same as above" in columns (a), (b) and (c) and the amounts in columns (d) and (e).
What goes in the Other I.D. box for a state lottery?
The form says the Other I.D. box may be left blank if the winnings are from state-conducted lotteries.