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ITG FAQ #2 Answer-Box 3 on Form W2-G, Certain Gambling Winnings, requires a “wager code”. Where can they be found?

Form W2-G, Box 3, requires the applicable type of wager code for each Form W2-G the casino issues. The wager codes and their definitions are as follows:

 

Code Category
 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  Any other type of gambling winnings


 

These wager codes can be found in Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W2-G Electronically

Casinos may also obtain this information by contacting: 1-866-455-7438 – Information Reporting Program Customer Service Site - or sending an e-mail.

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Page Last Reviewed or Updated: 24-Jan-2014