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Federal Certain Gambling Winnings
Extracted from PDF file 2023-federal-w-2g.pdf, last modified November 2023Certain Gambling Winnings
3232 VOID CORRECTED PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier OMB No. 1545-0238 Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window WINNER’S name 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings City or town, state or province, country, and ZIP or foreign postal code 15 State income tax withheld 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. $ File with Form 1096 Copy A For Internal Revenue Service Center $ Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: Cat. No. 10138V www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page VOID CORRECTED PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier OMB No. 1545-0238 Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window WINNER’S name 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings City or town, state or province, country, and ZIP or foreign postal code 15 State income tax withheld Copy 1 $ For State, City, or Local Tax Department 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality $ Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window WINNER’S name 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings $ City or town, state or province, country, and ZIP or foreign postal code OMB No. 1545-0238 15 State income tax withheld 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality $ This information is being furnished to the IRS. 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. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier OMB No. 1545-0238 Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window WINNER’S name 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings City or town, state or province, country, and ZIP or foreign postal code 15 State income tax withheld $ 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. Copy C For Winner’s Records $ Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service Instructions to Winner Box 1. The payer must furnish a Form W-2G to you if you receive: 1. $1,200 or more in gambling winnings from bingo or slot machines; 2. $1,500 or more in winnings (reduced by the wager) from keno; 3. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament; 4. $600 or more in gambling winnings (except winnings from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the amount of the wager; or 5. Any other gambling winnings subject to federal income tax withholding. Generally, report all gambling winnings under the “Other income” line of Schedule 1 (Form 1040). You can deduct gambling losses as an itemized deduction, but you cannot deduct more than your winnings. Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved. For additional information, see Pub. 529 and Pub. 525. Box 4. Any federal income tax withheld on these winnings is shown in this box. Federal income tax must be withheld on certain winnings less the wager. Certain winnings that are not subject to regular gambling withholding may be subject to backup withholding if you did not provide your taxpayer identification number (TIN) to the payer. Include the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld. See Pub. 505 for additional information. Signature. 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 will give you your copies. Other winners. Prepare Form 5754 if another person is entitled to any part of these winnings. Give Form 5754 to the payer, who will use Form 5754 to prepare Form W-2G for each person listed as a winner. Future developments. For the latest information about developments related to Form W-2G and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW2G. CORRECTED (if checked) PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. WINNER’S name 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier OMB No. 1545-0238 Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings City or town, state or province, country, and ZIP or foreign postal code 15 State income tax withheld $ 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality Copy 2 Attach this copy to your state, city, or local income tax return, if required. $ Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service VOID CORRECTED PAYER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code 1 Reportable winnings 2 Date won $ 3 Type of wager 4 Federal income tax withheld $ PAYER’S TIN PAYER’S telephone no. 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier OMB No. 1545-0238 Form W-2G Certain Gambling Winnings (Rev. December 2023) For calendar year 20 $ 9 WINNER’S TIN 10 Window WINNER’S name 11 First identification no. 12 Second identification no. Street address (including apt. no.) 13 State/Payer’s state identification no. 14 State winnings City or town, state or province, country, and ZIP or foreign postal code 15 State income tax withheld $ For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. 16 Local winnings $ $ 17 Local income tax withheld 18 Name of locality Copy D For Payer $ Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me 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. Signature: Form W-2G (Rev. 12-2023) Date: www.irs.gov/FormW2G Department of the Treasury - Internal Revenue Service Instructions for Payer To complete Form W-2G, use: • The current General Instructions for Certain Information Returns, and • The current Instructions for Forms W-2G and 5754. To order these instructions and additional forms, go to www.irs.gov/OrderForms. Filing and furnishing. For filing and furnishing instructions, including due dates, and to request filing or furnishing extensions, see the current General Instructions for Certain Information Returns. Withholding. You may be required to withhold federal income tax from cash or noncash gambling winnings. See the current Instructions for Forms W-2G and 5754 for more information, including the withholding rates. Foreign winners. 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. Form 5754. If the person receiving the winnings is not the actual winner or is a member of a group of winners, see Specific Instructions for Form 5754 in the current Instructions for Forms W-2G and 5754. Need help? If you have questions about reporting on Form W-2G, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service. Future developments. For the latest information about developments related to Form W-2G and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW2G.
Form W-2G (Rev. December 2023)
More about the Federal W-2G Individual Income Tax Tax Return TY 2023
A W-2G must be submitted if you have obtained certain gambling winnings within the past year. The payer must furnish a Form W-2G to you if you receive: 1. $1,200 or more in gambling winnings from bingo or slot machines; 2. $1,500 or more in winnings (reduced by the wager) from keno; 3. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament; 4. $600 or more in gambling winnings (except winnings from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the amount of the wager; or 5. Any other gambling winnings subject to federal income tax withholding. Generally, report all gambling winnings on the “Other income” line of Form 1040. You can deduct gambling losses as an itemized deduction, but you cannot deduct more than your winnings. Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved.
We last updated the Certain Gambling Winnings in January 2024, so this is the latest version of W-2G, fully updated for tax year 2023. You can download or print current or past-year PDFs of W-2G directly from TaxFormFinder. You can print other Federal tax forms here.
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| Form Code | Form Name |
|---|---|
| Form W-2G | Certain Gambling Winnings |
| Inst W-2G and 5754 | Instructions for Forms W-2G and 5754, Certain Gambling Winnings and Statement by Person(s) Receiving Gambling Winnings |
| W-2GU | Guam Wage and Tax Statement |
| Form W-2GU | Guam Wage and Tax Statement (Info Copy Only) |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal W-2G from the Internal Revenue Service in January 2024.
W-2G is a Federal Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal W-2G
We have a total of five past-year versions of W-2G in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 W-2G
Form W-2G (Rev. December 2023)
2022 W-2G
Form W-2G (Rev. January 2021)
2021 W-2G
Form W-2G (Rev. January 2021)
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