Form W-2G: Certain Gambling Winnings

VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockBox 1: Reportable winningsWhat goes hereReportable gambling winnings. A noncash prize counts at fair market value. If you pay the tax on a noncash prize yourself (31.58%), enter the prize plus the tax.ThresholdAt or above the applicable reporting threshold, $2,000 minimum for 2026. Racing, lotteries, sweepstakes and sports bets must also pay at least 300 times the wager; keno and poker count net of the wager or buy-in.Watch forBingo, keno and slot wins in one gaming day may be combined on one form (optional aggregate method).Click to open the row in the box tableBox 2: Date wonWhat goes hereThe date of the winning event or transaction: the race, game, drawing, poker tournament or sporting event.Watch forThis is not the date you paid the money, when payment came after the event.Click to open the row in the box tablePayer's street addressStreet or P.O. box of the filer, where the recipient can write about the form. Not matched against IRS records.Payer's room or suiteSecond address line, optional.Box 3: Type of wagerWhat goes hereThe type of wager. Racing: if other than a regular race bet (Daily Double, for example). Lotteries: the type or game name and the price of the wager. Bingo, keno and slots: the game and the wager amount. Poker: "poker tournament." Sports: the type of wager or sport bet.Click to open the row in the box tableBox 4: Federal income tax withheldWhat goes hereFederal income tax withheld: regular gambling withholding at 24% (31.58% when you pay the tax on a noncash prize) or backup withholding at 24%.ThresholdRegular withholding applies when winnings minus the wager exceed $5,000 for sweepstakes, wagering pools, lotteries, and racing or sports bets paying at least 300 times the wager. Never on bingo, keno or slots.Watch forBackup withholding applies when the winner gives no TIN and no regular withholding was taken. For poker tournaments enter zero unless you backup withheld. Report all of it on Form 945.Click to open the row in the box tablePayer's city or townCity of the filer's address. A foreign filer gives the city and leaves the state blank.Box 5: TransactionWhat goes hereState lottery: the ticket or other identifying number. Bingo, keno and slots: the ticket number, card number and color, machine serial number or other detail that identifies the win. Poker: the tournament name and sponsor.Watch forNot used for racing, jai alai or sports wagering.Click to open the row in the box tableBox 6: RaceWhat goes hereRacing and jai alai: the race or game for the winning ticket. Sports wagering: the sporting event.Watch forNot used for lotteries, sweepstakes, bingo, keno, slots or poker tournaments.Click to open the row in the box tableCalendar yearWhat goes hereThe calendar year the winnings were paid.Watch forForm W-2G and its instructions are now continuous use rather than revised every year. Check IRS.gov/FormW2G for the most recent version.The 2027 calendarPayer's state or provinceTwo-letter state code for a U.S. address; the province for a foreign one.Payer's countryBlank or US for a domestic address; the country for a foreign filer.Payer's ZIP or postal codeFive or nine digits for a U.S. address; the foreign postal code otherwise.Box 7: Winnings from identical wagersWhat goes hereAdditional winnings from identical wagers: wagers placed with the same payer that win on the same event or events (and, for racing and jai alai, in the same parimutuel pool).Watch forIdentical wager winnings are added together to test the reporting and withholding thresholds. Not used for bingo, keno, slots or poker.Click to open the row in the box tableBox 8: CashierWhat goes hereRacing and jai alai: the cashier and/or window number making the payment. Bingo, keno and slots: the initials of the person paying the winnings.Watch forNot used for lotteries, sweepstakes, poker tournaments or sports wagering.Click to open the row in the box tablePayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockPayer's telephone numberRequired: a number the recipient can call about the form, with area code. The recipient copy must carry it.Box 9: Winner's TINWhat goes hereThe TIN of the person receiving the winnings: for an individual, an SSN or ITIN. This is required information.Watch forIf the winner gives no TIN, backup withholding applies. Unlike most information returns, the payee's TIN may not be truncated on Form W-2G.Click to open the row in the box tableBox 10: WindowWhat goes hereRacing and jai alai: the cashier and/or window number. Bingo, keno and slots: the location of the person paying the winnings, if applicable.Watch forNot used for lotteries, sweepstakes, poker tournaments or sports wagering.Click to open the row in the box tableWinner's nameWhat goes hereThe winner's name and address. If the person presenting the ticket is the sole owner, show that person.Watch forIf the person receiving the winnings is not the actual winner, or shares the winnings with others, get Form 5754 and file a W-2G for each winner. Keep Form 5754; do not send it to the IRS.Which name goes firstBox 11: First identification no.What goes hereThe number, with the state or jurisdiction, from the first of two IDs that verify the winner's name, address and TIN: driver's license, passport, social security card, military ID, tribal member ID, voter registration card or a completed, unmodified Form W-9.Watch forOne of the two must carry a photo; the W-9 can serve as the nonphoto ID. State lottery winnings need no IDs here.Click to open the row in the box tableBox 12: Second identification no.What goes hereThe number, with the state or jurisdiction, from the second ID. It may be the same number as in box 9.Watch forA tribal gaming establishment may waive the photo ID for members of its own tribe who present that tribe's member ID card. For poker tournaments the listed IDs are a driver's license, social security card or voter registration.Click to open the row in the box tableWinner's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Winner's apartment or suiteSecond address line, optional. Keep it on its own line rather than appended to the street.Box 13: State/Payer's stateWhat goes hereThe abbreviated name of the state and your state identification number, the number that state assigned you.Required whenYou enter state tax withheld in box 15; then also complete box 14. Otherwise boxes 13 to 18 are optional for the IRS.Click to open the row in the box tableBox 14: State winningsWhat goes hereThe amount of state winnings.Watch forA state that wants a paper copy gets Copy 1; the winner gets Copy 2 for the state return.Click to open the row in the box tableWinner's city or townCity of the mailing address, from the W-9 line 6.Box 15: State income taxWhat goes hereState income tax withheld from the winnings, if any.Watch forIf you fill it in, also complete boxes 13 and 14.Click to open the row in the box tableBox 16: Local winningsWhat goes hereThe amount of local winnings.Watch forBoxes 16 to 18 are for your convenience and the IRS does not need them.Click to open the row in the box tableWinner's state or provinceTwo-letter state code; it also drives which state copies are needed when there is no withholding.State filing requirementsWinner's countryWhat goes hereThe winner's country, when the address is outside the United States.Watch forWinnings paid to a nonresident alien or foreign entity do not go on Form W-2G. They are generally subject to 30% withholding and reported on Forms 1042 and 1042-S.Foreign payeesWinner's ZIP or postal codeFive or nine digits for a U.S. address, or the foreign postal code.Box 17: Local income taxWhat goes hereLocal income tax withheld from the winnings, if any.Watch forIf you fill it in, also complete boxes 16 and 18.Click to open the row in the box tableBox 18: Name of localityWhat goes hereThe name of your locality.Click to open the row in the box table

Hover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.

Who must file Form W-2G

File Form W-2G for each person to whom you pay reportable gambling winnings, or from whom you withhold federal income tax on winnings under regular gambling withholding or backup withholding. The reporting threshold depends on the game. For calendar year 2026, P.L. 119-21 raised the bingo and slot machine threshold from $1,200 to $2,000, and the keno and general "other wagers at 300 times the wager" thresholds to the same $2,000, indexed for inflation from 2027; poker tournament winnings remain reportable at $5,000 net of the buy-in. Check the IRS inflation-adjustment page each year for the current figures.

Two withholding regimes apply. Regular gambling withholding at 24% is required on winnings over $5,000 (net of the wager) from sweepstakes, wagering pools, lotteries, and parimutuel or sports wagers paying at least 300 to 1. Backup withholding at 24% applies to reportable winnings not subject to regular withholding (slots, bingo, keno, poker) when the winner does not furnish a TIN. They never stack.

Threshold: $2,000, generally $2,000 or more for 2026 (slots, bingo, keno net of wager, and other wagers where winnings are at least 300 times the wager); poker tournaments $5,000 net of buy-in; regular withholding at $5,000 for sweepstakes, lotteries and 300-to-1 wagers.

What is reported, box by box

Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.

Payments that are not reported on Form W-2G

• Winnings under the threshold for the game, or under 300 times the wager where that test applies.
• Winnings of a nonresident alien, reported on Form 1042-S with 30% withholding (with exceptions for blackjack, baccarat, craps, roulette and big-6 wheel).
• State-conducted lottery payees are exempt from the two-ID rule but not from reporting.

Due dates and extensions

An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.

For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.

Backup withholding and TIN matching

Backup withholding on Form W-2G is the rule that makes the cage collect a TIN before paying a jackpot: winnings that meet the threshold but are not subject to regular gambling withholding are withheld on at 24% (reduced, at the payer's option, by the wager) whenever the winner does not furnish a TIN. If regular withholding already applies, backup withholding does not. Both go in box 4 and on Form 945. W-2G is not in the IRS TIN Matching program; casinos verify at the cage with photo ID and a signed W-9 or the W-2G itself, and many run a real-time name/TIN check through a third-party service before payout. See the gaming and casinos page, and the W-2G withholding calculator for the amount on a given payout.

Name and TIN errors on this form

Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form W-2G:

• Name as on the ID. The W-2G name should be the legal name on the identification, which is also what the SSA holds; a players-club nickname is a mismatch.
• Group winners. One person presents the ticket; Form 5754 splits the winnings among the group and each member gets a W-2G under their own SSN.
• ITIN holders. Foreign visitors with an ITIN are often still nonresident aliens reportable on 1042-S; residency, not the TIN type, decides the form.
• No truncation. Unlike other 1099s, the payee copy of W-2G must show the full TIN.

The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.

Recipient statements and substitutes

The recipient statement for Form W-2G need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may (and Form W-2G may not be truncated at all). The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.

Corrections and state copies

A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.

Form W-2G is not in the Combined Federal/State Filing program, so any state that requires it must receive it directly. Requirements by state are on the state pages.

In the Internal Revenue Bulletin

Guidance published in the weekly Bulletin that bears on this form, 2024 to date; what each document does, not its text.

• The bingo, keno and slot machine thresholds in the regulations ($1,200 and $1,500 in 1.6041-10) are proposed to move to the $2,000 figure in section 6041(a), indexed after 2026, for payments on or after January 1, 2026: REG-113229-25.

Questions people ask about Form W-2G

Other federal forms

1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · 1099-DA · Comparison table

Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Forms W-2G and 5754 (Rev. January 2026); Pub 1099 (2026) Guide to Information Returns and part N; IRC 6041IRC 6041Internal Revenue Code, Cornell LII, 3402(q), 3406; P.L. 119-21; Internal Revenue Bulletin: REG-113229-25. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.