Fillable Form W-2G

What is Form W-2G?

Form W-2G, Certain Gambling Winnings, is used by taxpayers to report gambling winnings and any federal income tax withheld on those winnings. The requirements for reporting and withholding depend on the type of gambling, the amount of the gambling winnings, and generally the ratio of the winnings to the wager.

The types of gambling that fall under this form are the following:

• Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions
• Sweepstakes, Wagering Pools, and Lotteries
• Bingo, Keno, and Slot Machines
• Poker Tournaments

The payer is required to furnish a Form W-2G to the winner if he or she has received any of the following:

• $1,200 or more in gambling winnings from bingo or slot machines
• $1,500 or more in winnings from keno that has been reduced by the wager
• More than $5,000 in winnings from a poker tournament that has been reduced by the wager or buy-in
• $600 or more in gambling winnings and the payout is at least 300 times the amount of the wager except winnings from bingo, keno, slot machines, and poker tournaments
• Any other gambling winnings subject to federal income tax withholding

How to fill out Form W-2G?

Applicants can download and print a PDF copy of IRS Form W2-G from the Internal Revenue Service (IRS) website that they can manually complete. They can also fill out IRS Form W2-G electronically on PDFRun.

Form W-2G has several copies. The following instructions below are applicable to all the copies:

• Copy A - For Internal Revenue Service Center
  • This copy must be filed along with Form 1096, Annual Summary and Transmittal of U.S. Information Returns.
• Copy 1 - For State, City, or Local Tax Department
• Copy B
  • Report this income on your federal tax return. If this form shows federal income tax withheld in box 4, attach this copy to your return.
• Copy C - For Winner’s Records
• Copy 2
  • This copy must be attached to your state, city, or local income tax return if it is required.
• Copy D - For Payer

To fill out Tax Form W2-G, you must provide the following information:

Type of Form W2-G

Mark the appropriate box which corresponds to the type of Form W2-G you are filling out. You may select:

• Void
• Corrected

Calendar Year

Enter the calendar year for this tax form.

Payer’s Name

Enter your full legal name.

Payer’s Street Address

Enter your street address including your apartment number.

Payer’s City or Town

Enter your city or town.

Payer’s State or Province

Enter your state or province.

Payer’s Country

Enter your country.

Payer’s ZIP Code or Foreign Postal Code

Enter your ZIP code or foreign postal code.

Payer’s Federal Identification Number (FIN)

Enter your federal identification number (TIN).

Payer’s Telephone Number

Enter your telephone number.

Winner’s Name

Have the Winner enter his or her full legal name.

Winner’s Street Address

Have the Winner enter his or her street address including his or her apartment number.

Winner’s City or Town

Have the Winner enter his or her city or town.

Winner’s State or Province

Have the Winner enter his or her state or province.

Winner’s Country

Have the Winner enter his or her country.

Winner’s ZIP Code or Foreign Postal Code

Have the Winner enter his or her ZIP code or foreign postal code.

Box 1. Reportable winnings

Enter any payments the winner has made of $600 or more if the payment is at least 300 times the wager.

Box 2. Date won

Enter the date when the winning event was held. This is not the date the money was paid if it was paid after the date of the race or game.

Box 3. Type of wager

Enter the type of wager if the wager was different from a regular race bet.

Box 4. Federal income tax withheld

Enter any federal income tax withheld. This may be regular gambling withholding tax or backup withholding tax.

Box 5. Transaction

Enter details about your transactions if it is applicable.

Box 6. Race

Enter the race or game applicable to the winning ticket.

Box 7. Winnings from identical wagers

Enter the amount of additional winnings from all of the winner’s identical wagers.

Box 8. Cashier

Enter the cashier making the winning payment.

Box 9. Winner’s taxpayer identification number (TIN)

Enter the taxpayer identification number (TIN) of the person receiving the winnings. For an individual, this will be the social security number (SSN) or individual taxpayer identification number (ITIN). If the winner fails to give you a TIN, backup withholding applies.

Box 10. Window

Enter the window number making the winning payment.

Box 11. First identification

Enter the winner’s first form of identification. Acceptable forms of identification may include a driver's license, passport, social security card, military identification card, tribal member identification card issued by a federally recognized Indian tribe, voter registration card, or completed and unmodified Form W-9, Request for Taxpayer Identification Number (TIN) and Certification.

Box 12. Second identification

Enter the winner’s second form of identification.

Box 13. State or Payer’s state identification number

Enter the abbreviated name of the state and your state identification number.

Box 14. State winnings

Enter the amount of state winnings the winner currently has.

Box 15. State income tax withheld

Enter the amount of state income tax withheld.

Box 16. Local winnings

Enter the amount of local winnings the winner currently has.

Box 17. Local income tax withheld

Enter the amount of local income tax withheld.

Box 18. Name of locality

Enter the name of your locality.

Signature

Once the winner has signed this W2-G Tax Form, he or she must declare under penalties of perjury that the name, address, and taxpayer identification number that he or she has furnished correctly identifies himself or herself 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 to the best of his or her knowledge and belief.

Signature

Have the winner affix his or her signature. The winner must sign Form W-2G if he or she is the only person entitled to the winnings and those winnings are subject to regular gambling withholding. Then, the winner must return the signed form to you, who will give him or her the copies of the form.

Date

Enter the current date of signing.