Does an international winner receive a W-2G or a 1042-S form?
Erich Ruth
- IRS Form 1042-S, IRS Form W-2G
When it comes to gambling winnings, the tax reporting requirements differ depending on whether the winner is a U.S. resident or a non-U.S. person (international winner). Using the correct IRS form ensures proper withholding and compliance with U.S. tax law.
Form 1042-S for International Winners
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Form 1042-S is issued to report U.S.-sourced income paid to non-U.S. persons, including international winners of gambling prizes.
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It shows both the amount of the winnings and any U.S. tax withheld.
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Casinos, poker tournaments, and other gambling organizations must provide Form 1042-S whenever a foreign national wins a prize subject to U.S. tax withholding.
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Form W-2G for U.S. Citizens and Residents
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Form W-2G applies to U.S. citizens and residents who win gambling prizes that meet IRS reporting thresholds.
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It covers winnings from slot machines, lotteries, poker tournaments, and similar events.
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Payers must issue a W-2G form when the winnings meet the IRS threshold, and winners are required to report the income on their U.S. tax return.
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Key Takeaway
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International winners → receive Form 1042-S.
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U.S. winners (citizens/residents) → receive Form W-2G.
Using the correct form is critical to avoid penalties and stay compliant with IRS rules. If you need help filing, 1099FIRE offers professional software and services to streamline your reporting.