The w2g, officially Form W-2G, Certain Gambling Winnings, is the Internal Revenue Service (IRS) form that reports gambling winnings and any federal income tax withheld on them. Payers complete it and give copies to the winner; winners use their copy to report the income on a federal return. On this page you can fill out Form W-2G online on FillingPDF and download or print the completed PDF; the official PDF and its instructions are published by the IRS at www.irs.gov/FormW2G.
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What is W-2G?
Form W-2G, Certain Gambling Winnings, is the IRS information return used to report gambling winnings and any federal income tax withheld on those winnings. The payer of the winnings completes it; the winner receives copies to use on tax returns.
The IRS says the reporting and withholding requirements depend on the type of gambling, the amount of the winnings and, generally, the ratio of the winnings to the wager. The form (OMB No. 1545-0238, Rev. January 2026) has boxes for the reportable winnings (box 1), the date won (box 2), the type of wager (box 3), federal income tax withheld (box 4), the winner's TIN (box 9), and state and local winnings and tax withheld (boxes 13 to 18). It also has boxes for transaction, race, identical wagers, cashier and window (boxes 5 to 8 and 10) and for two identification numbers (boxes 11 and 12).
The PDF is a set of copies on one page group: Copy A for the Internal Revenue Service Center, Copy 1 for the state, city or local tax department, Copy B for the winner's federal return, Copy 2 for the winner's state or local return, Copy C for the winner's records and Copy D for the payer.
Form W-2G is not used for winnings paid to nonresident aliens and foreign corporations; the instructions direct payers to Form 1042-S for those payments. When someone other than the actual winner receives the winnings, or when winners are a group, Form 5754 applies.
Who needs to file W-2G?
Payers of gambling winnings that are subject to federal income tax withholding must furnish Form W-2G to the winner. Pub. 1099 gives the reporting threshold for each type of gambling winnings, and the current Instructions for Forms W-2G and 5754 give the withholding rules and rates, for cash or noncash winnings.
Winners receive the form and do not file it themselves. Generally, you report all gambling winnings under the "Other income" line of Schedule 1 (Form 1040), and you include any amount in box 4 as federal income tax withheld on Form 1040 or 1040-SR. You must sign Form W-2G if you are the only person entitled to the winnings and the winnings are subject to regular gambling withholding; return the signed form to the payer, who then gives you your copies.
Other winners. If another person is entitled to any part of the winnings, prepare Form 5754 and give it to the payer, who uses it to prepare a Form W-2G for each person listed as a winner.
Exclusion. Do not use Form W-2G for gambling winnings paid to nonresident aliens and foreign corporations; use Form 1042-S instead.
When to file W-2G
A payer furnishes Form W-2G when it pays gambling winnings that are subject to federal income tax withholding; the threshold for each type of winnings is in Pub. 1099. The form is completed for a calendar year, which is entered in the "For calendar year 20__" space. The form itself prints no due dates. For filing and furnishing deadlines, and for requests to extend the time to file or furnish, the payer instructions on the form send you to Pub. 1099.
Winners report the winnings on the federal income tax return for the year they were won. If box 4 shows federal income tax withheld, attach Copy B to that return. Attach Copy 2 to your state, city or local income tax return if one is required.
Documents you need
- Form 1096: payers send it with Copy A of Form W-2G to the Internal Revenue Service Center, as the form directs.
- Form 5754: prepare it and give it to the payer when another person is entitled to any part of the winnings, or when the winnings go to a group; the payer uses it to prepare a Form W-2G for each listed winner.
- Receipts, tickets, statements or similar items: winners keep them as proof of winnings and losses, since the instructions tell winners to be able to prove those amounts.
- Copy B of Form W-2G: winners attach it to their federal return when box 4 shows federal income tax withheld.
How to fill out W-2G
Enter the payer's information
Fill in the PAYER'S name, street address, room or suite no., city or town, state or province, country and ZIP or foreign postal code, then the PAYER'S TIN and PAYER'S telephone no. Enter the calendar year in the "For calendar year 20__" space.
Enter the winner's information
Fill in the WINNER'S name, street address, apartment number, city or town, state or province, country and ZIP or foreign postal code, and the WINNER'S TIN in box 9.
Report the winnings and date won
Enter the reportable winnings in box 1 and the date won in box 2. Pub. 1099 gives the reporting threshold for each type of gambling winnings.
Describe the wager
Enter the type of wager in box 3. Use boxes 5 (Transaction), 6 (Race), 7 (Winnings from identical wagers), 8 (Cashier) and 10 (Window) where they apply to the winnings.
Enter federal income tax withheld
Enter any federal income tax withheld in box 4. Federal income tax must be withheld on certain winnings less the wager; the current Instructions for Forms W-2G and 5754 give the rates.
Add identification numbers
Fill in box 11 (First identification no.) and box 12 (Second identification no.) for the winner.
Complete the state information
Enter the State/Payer's state identification no. in box 13, state winnings in box 14 and state income tax withheld in box 15.
Complete the local information
Enter local winnings in box 16, local income tax withheld in box 17 and the name of the locality in box 18.
Mark void or corrected if needed
Check the VOID or CORRECTED box only when the form you are preparing is a void or a correction of one already furnished.
Collect the winner's signature
A winner who is the only person entitled to the winnings, and whose winnings are subject to regular gambling withholding, signs and dates the perjury statement. If someone else is entitled to part, use Form 5754.
Review and download the completed PDF
Check every box against the payer's records, then download or print the completed PDF from FillingPDF. Send Copy A with Form 1096 and furnish the winner copies as described under How to submit.
How to submit W-2G
Payers file Form W-2G on paper with the IRS or furnish copies to winners; the form prints no portal or mailing address, so follow Pub. 1099 and the current Instructions for Forms W-2G and 5754.
- Copy A (IRS): Send it to the Internal Revenue Service Center with Form 1096, as the form directs. Filing and furnishing instructions, including due dates and extensions, are in Pub. 1099.
- Winner copies: The payer gives Copy B, Copy 2 and Copy C to the winner. Copy B goes with the winner's federal return when box 4 shows withholding; Copy 2 goes with the state, city or local return, if required.
- Copy 1: For the state, city or local tax department.
- Copy D: The payer keeps it.
- Signed form: A winner who must sign returns the signed form to the payer, not to the IRS.
- Forms and help: Order forms and instructions at www.irs.gov/OrderForms. Questions about reporting on Form W-2G go to the IRS Technical Services Operation (TSO) at 866-455-7438 (toll free) or 304-263-8700 (not toll free).
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using Form W-2G for gambling winnings paid to nonresident aliens or foreign corporations, when the instructions say to report them on Form 1042-S.
- Sending Copy A to the IRS without Form 1096, which the form says must be filed with it.
- Preparing a single Form W-2G when another person is entitled to part of the winnings, instead of collecting Form 5754 so a form can be prepared for each winner.
- Leaving out the amount in box 4 as federal income tax withheld on Form 1040 or 1040-SR.
- Not attaching Copy B to the federal return when box 4 shows federal income tax withheld.
- Deducting gambling losses of more than the winnings, or more than 90% of the losses, as an itemized deduction.
- Keeping no records of winnings and losses; the instructions say to keep receipts, tickets or statements that prove the amounts.
- Not giving the payer your taxpayer identification number (TIN), which can make certain winnings subject to backup withholding.
Frequently asked questions
What is a w2g?
A w2g is IRS Form W-2G, Certain Gambling Winnings. It reports gambling winnings and any federal income tax withheld on them. The payer of the winnings completes it and gives the winner copies to use when reporting the income on a federal return.
Who fills out Form W-2G, the payer or the winner?
The payer completes it. Boxes cover the payer's and winner's information, the winnings, the wager and withholding. A winner who is the only person entitled to the winnings and is subject to regular gambling withholding signs it and returns it to the payer.
Where do I report gambling winnings from a W-2G?
Generally, report all gambling winnings under the "Other income" line of Schedule 1 (Form 1040). Include any amount in box 4 as federal income tax withheld on Form 1040 or 1040-SR, and attach Copy B to your return if box 4 shows withholding.
Can I deduct gambling losses if I get a W-2G?
You can deduct 90% of your gambling losses as an itemized deduction, but the deduction cannot exceed your winnings. Keep receipts, tickets, statements or similar items to prove the amounts. See Pub. 529 and Pub. 525 for details.
What is Form 5754 and when is it used with a W-2G?
Form 5754 is prepared when another person is entitled to part of the winnings, or the person receiving them is not the actual winner or is in a group. The winner gives it to the payer, who uses it to prepare a Form W-2G for each person listed as a winner.
Where do I send Form W-2G?
Payers send Copy A to the Internal Revenue Service Center with Form 1096. Winners do not file the form: they attach Copy B to the federal return if box 4 shows withholding. Pub. 1099 covers filing and furnishing details and due dates.
Is Form W-2G used for winnings paid to nonresident aliens?
No. The payer instructions say to use Form 1042-S to report gambling winnings paid to nonresident aliens and foreign corporations. See the Instructions for Form 1042-S and Pub. 515 for more information.
Can I fill out Form W-2G online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or furnish the form; the payer sends Copy A to the IRS and gives copies to the winner through the IRS channels.
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