W-2G

Certain Gambling Winnings

Agency
IRS
Revision
Rev. January 2026
Fillable fields
219
Pages
8
Official source
IRS form page
Checked
October 21, 2026
Fill W-2G online
Page 1 of form W-2G

Form W-2G: Certain Gambling Winnings

Form W-2G, Certain Gambling Winnings, is an information return. The IRS About page says it is filed to report gambling winnings and any federal income tax withheld on those winnings, and that the requirements for reporting and withholding depend on the type of gambling, the amount of the winnings and generally the ratio of the winnings to the wager.

The payer of the winnings completes and files it, not the winner. The instructions say to file Form W-2G with the IRS and provide a statement to the winner, Copies B and C. They cover five types of gambling: horse racing, dog racing, jai alai and other wagering transactions; sweepstakes, wagering pools and lotteries; bingo, keno and slot machines; poker tournaments; and sports wagering.

The instructions say Form W-2G is now a continuous-use form, updated as needed. This page has the January 2026 revision. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form W-2G

Payer and winner

Payer's name, address, TIN and telephone number, and the winner's name, address and TIN in box 9, which the instructions call required information.

Boxes 1 to 4

Reportable winnings, date won, type of wager and federal income tax withheld.

Boxes 5 to 10

Transaction, race, winnings from identical wagers, cashier, and window. Which of these apply depends on the type of gambling.

Boxes 11 and 12

First and second identification numbers, taken from two forms of identification presented by the person receiving the winnings.

Boxes 13 to 18

State and local information: payer's state ID, state winnings, state tax withheld, local winnings, local tax withheld and name of locality. The instructions say these need not be completed for the IRS.

Signature and copies

A signature under penalties of perjury, and Copies A, 1, B, C, 2 and D for the IRS, a state or local tax department, the winner and the payer.

How to fill out Form W-2G

  1. 1

    Payer and winner details

    Enter the payer's name, address, TIN and phone, then the winner's name, address and TIN. The instructions say backup withholding applies if the winner fails to give a TIN, and Form W-9 may be used to request it.

  2. 2

    Boxes 1 and 2

    Enter the reportable winnings and the date of the winning event or transaction. For races and sporting events, the instructions say this is not the date the money was paid if it was paid later.

  3. 3

    Box 3 and boxes 5 to 10

    Enter the type of wager, such as a Daily Double, a lottery name and price, bingo, keno or slot machines, or "poker tournament." Then fill in the identifying boxes that apply to that type of gambling.

  4. 4

    Box 4

    Enter federal income tax withheld, regular gambling withholding or backup withholding. The instructions give 24% for both, and 31.58% for certain noncash payments when the payer pays the withholding tax.

  5. 5

    Boxes 11 and 12

    Enter numbers from two forms of identification, such as a driver's license, passport or completed and unmodified Form W-9. For most types the instructions say one must include a photograph; state lottery winnings are an exception.

  6. 6

    Signature

    The form says the winner signs it if they are the only person entitled to the winnings and the winnings are subject to regular gambling withholding, and returns it to the payer, who gives the winner their copies.

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Where the copies go, withholding and help

Copy A to the IRS

Copy A is for the Internal Revenue Service Center and is filed with Form 1096. The form says filing and furnishing instructions, including due dates and extension requests, are in Pub. 1099.

Copies to the winner

The instructions say a statement goes to the winner, and Copies B and C may be furnished. Copy B says to attach it to the winner's federal return if box 4 shows tax withheld. Copy 2 is for a state, city or local return.

State, local and payer copies

If a state tax department requires a paper copy, the instructions say to use Copy 1. Copy D is for the payer.

Reporting the withholding

The instructions say the payer reports the amount withheld in box 4 and files Form 945, Annual Return of Withheld Federal Income Tax, to report all gambling withholding and backup withholding.

Need help

The form lists the Technical Services Operation (TSO) at 866-455-7438 toll free or 304-263-8700 (not toll free) for questions about reporting on Form W-2G.

Related forms

Who files Form W-2G?

  • Payers of gambling winnings

    The instructions say to file Form W-2G for each person paid winnings that meet the applicable reporting threshold for that type of gambling. They say the minimum threshold amount for payments made in calendar year 2026 is $2,000.

  • Tax-exempt organizations running gaming

    The instructions say a tax-exempt organization conducting gaming activities may be required to withhold income tax and report on Form W-2G, and point to Pub. 3079, Tax-Exempt Organizations and Gaming.

  • Winners

    The winner receives Copies B, C and 2. The form says the winner signs it if they are the only person entitled to the winnings and the winnings are subject to regular gambling withholding, then returns it to the payer.

  • Shared winnings and Form 5754

    If the person receiving the winnings is not the actual winner or is one of a group of winners, Form 5754 goes to the payer, who uses it to prepare a Form W-2G for each person listed as a winner.

  • Not for foreign winners

    The instructions say gambling winnings paid to a nonresident alien individual or a foreign entity are not reported on Form W-2G. The form tells payers to use Form 1042-S for those winnings.

The payer of gambling winnings prepares and files Form W-2G. The winner receives Copies B, C and 2 and signs the form in some cases.

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Questions about Form W-2G

Who fills out Form W-2G?

The payer of the gambling winnings. The instructions say to file Form W-2G with the IRS and provide a statement to the winner, Copies B and C of the form.

Does the winner sign Form W-2G?

The form says the winner signs if they are the only person entitled to the winnings and the winnings are subject to regular gambling withholding, then returns the signed form to the payer.

What withholding rates does Form W-2G show?

The instructions give 24% for regular gambling withholding, 31.58% for certain noncash payments when the payer pays the tax, and 24% for backup withholding.

What if several people share the winnings?

The person receiving the winnings gives Form 5754 to the payer, who uses it to prepare a Form W-2G for each person listed as a winner.

Is Form W-2G used for foreign winners?

No. The instructions say winnings paid to a nonresident alien individual or a foreign entity are not reported on Form W-2G, and the form says to use Form 1042-S.

Where does a winner report the amount?

The form's instructions to the winner say gambling winnings are generally reported under the "Other income" line of Schedule 1 (Form 1040), and box 4 is included on Form 1040 or 1040-SR as federal income tax withheld.

Where are the due dates for Form W-2G?

The form says filing and furnishing instructions, including due dates and extension requests, are in Pub. 1099, General Instructions for Certain Information Returns.