W-2G - Data Requirements

Form W-2G, Certain Gambling Winnings, is used to report gambling winnings and any federal income tax withheld on those winnings.

Taxbit uses Form Data rather than transaction data to generate Form W-2G. Form Data should contain the final values to be reported on the form. Transaction data is not required for this form.

There should typically be one row for each winning event. Multiple rows for the same Account are accepted when the Account has multiple winning events. Taxbit evaluates eligibility separately for each winning event rather than combining events across an Account.

Filing Entity

The legal entity responsible for issuing the forms is the filing entity. The following information must be provided through the Taxbit Dashboard.

Field	Required
Filer name	Required
Filer address	Required
Filer tax residency country	Required
Filer TIN or EIN	Required
Filer contact phone number	Required
Filer ID	Required only if multiple Filers are configured

For more information on Filer setup, please refer to the Filer Setup guide.

Please note: If you have multiple filers, make sure you use the correct filer ID for the Accounts associated with each filer.

Account Owner

For ingestion purposes, the only data point required to create or update an Account Owner is the Account ID. This allows you to add Account Owners to the Dashboard while you continue collecting additional information. Taxbit provides reports that identify missing information for Accounts that are eligible for a tax form.

For more information on formatting the Account Owner/Account CSV templates, please refer to this guide: Standard Account Owner/Account - CSV Ingestion Template Guide

The following fields are needed to complete Form W-2G reporting.

Field	Required
Account Owner name	Required
Account Owner address	Required
Account Owner tax residency country	Required for eligibility analysis
Account Owner TIN	Required

Please note: There are other fields on the Account Owner and Account models that are not listed here because they are not required for W-2G reporting.

Account

Field	Required
Account ID	Required
Secondary Account Owner ID(s)	Required only when needed to identify additional Account Owners

Form Data

W-2G uses Form Data rather than transaction data. Form Data should contain the final values to be reported on the form. There should typically be a single row for each Account, although multiple rows for the same Account are accepted when needed.

The following fields use the exact headers in the W-2G Form Data template.

For more information on formatting the W-2G Form Data CSV template, please refer to this guide: W-2G - Form Data CSV Ingestion Template Guide

Field name	Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later	Sweepstakes, Wagering Pools, and Lotteries		Bingo, Keno, and Slot Machines	Poker Tournaments	Sports Wagering
Account ID	Required	Required	Required	Required	Required	Required
Category	HORSE_RACING DOG_RACING JAI_ALAI OTHER_WAGERING	STATE_LOTTERY	SWEEPSTAKES_OTHER_LOTTERY	KENO, BINGO, SLOT_MACHINES	POKER_TOURNAMENT	SPORTS_WAGERING
Reportable winnings (Box 1)	Required	Required	Required	Required	Required	Required
Date won (Box 2)	Required	Required	Required	Required	Required	Required
Type of wager (Box 3)	Optional	Required	Required	Required	Required	Required
Wager amount	Optional	Required	Required	Required	Optional	Optional
Federal income tax withheld (Box 4)	If Applicable	If Applicable	If Applicable	If Applicable	If Applicable	If Applicable
Transaction (Box 5)	N/A	Required	N/A	Required	Required	N/A
Race (Box 6)	Required	N/A	N/A	N/A	N/A	Required
Winnings from identical wagers (Box 7)	Optional	Optional	Optional	N/A	N/A	Optional
Cashier (Box 8)	One of the two is required	N/A	N/A	Required	N/A	N/A
Window (Box 10)	One of the two is required	N/A	N/A	Optional	N/A	N/A
First I.D. (Box 11)	Required	N/A	Required	Required	Required	Required
Second I.D. (Box 12)	Required	N/A	Required	Required	Required	Required
State (Box 13)	Only required if there is state withholding, or the income is applicable to a state that is different from the address state
Payer’s state ID no. (Box 13)	If Applicable
State winnings (Box 14)	If Applicable
State income tax withheld (Box 15)	If Applicable
Local winnings (Box 16)	If Applicable
Local income tax withheld (Box 17)	If Applicable
Name of locality (Box 18)	If Applicable