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How to complete IRS Form W-2G

IRS Form W-2G is used to report certain gambling winnings.

Form W-2G is printed with black ink. You can download a fillable PDF of Form W-2G from the IRS website, fill out the form and print. Form W-2G is different from the IRS Forms 1098 or 1099 where you must print just the data on top of the red-ink forms. 1099 forms contain a special red-ink that scans. You can’t download and print a 1099 form and paper file. The IRS will reject it. You also can’t print the 1099 forms with red-ink from your printer; the red-ink that is pre-printed on these forms is a special red-ink that you can’t buy in an ordinary office supply story.

Form W-2G shows for the payer name, address, TIN and phone number followed by the winner’s name, address and TIN. The winner’s TIN is shown in Box 9. The other 13 boxes report:

Box 1. Reports gross winnings.

Box 2. Reports federal income tax withheld.

Box 3. Reports type of wager. The wager codes are taken from the table below:

  1. horse race track (or off-track betting of a horse track nature)
  2. dog race track (or off-track betting of a dog track nature)
  3. jai-alai
  4. state conducted lottery
  5. keno
  6. bingo
  7. slot machines
  8. poker winnings
  9. any other type of gambling winnings

Box 4. Reports the date the winning transaction.

Box 5. Reports the transaction number. For a state-conduced lottery, you would enter the ticket or identifying number. For keno, bingo and slot machines, enter the tick or machine serial number or any other information that will help identify the winning transaction. The payer is limited to 15 characters in length in reporting this transaction number.

Box 6. Reports the race (or game) relating to the winning ticket. This box can be left blank.

Box 7. Reports winnings from identical wagers.

Box 8. Reports cashier number or initials of the cashier making the winning payment. This box can be left blank.

Box 10. Report window number or location of the person paying the winning payment.

Box 11. Reports first identification number of the person receiving the winning payment.

Box 12. Reports second identification number of the person receiving the winning payment.

Box 13. Reports payer’s state identification number.

Box 14. Reports state income tax withheld. This information does not need to be reported to the IRS.

Typically the winner signs Form W-2G and returns it to the payer. It is the payers responsibility to file Copy A of this information either by paper or electronically to the IRS. A 1096 or summary is also required.

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Erich J. Ruth

Erich J. Ruth provides technical support for National Software which is the parent company for 1099FIRE. 1099FIRE develops and markets a comprehensive range of products that enables any size of business or institution to effectively manage and comply with year-end filing requirements. 1099FIRE is an employee-owned company located in Phoenix, Arizona.

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