W-2G - Overview

File Form W-2G, Certain Gambling Winnings, 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. File Form W-2G with the IRS. You must provide a statement to the winner (Copies B and C of Form W-2G).

The types of gambling are discussed in these instructions under the following five headings.

1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later.
2. Sweepstakes, Wagering Pools, and Lotteries.
3. Bingo, Keno, and Slot Machines.
4. Poker Tournaments.
5. Sports Wagering.

Deadlines

• January 31st is the last day to deliver forms to recipients.

• March 31st is the last day to submit filings.

If a deadline falls on a weekend or holiday, it will be extended to the next business day. A 30-day extension is generally available for both of the deadlines above.

Resources

• IRS Instructions for Forms W-2G and 5754
• W-2G - Data Requirements
• Standard Account Owner/Account - CSV Ingestion Template Guide
• W-2G - Form Data CSV Ingestion Template Guide