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:
|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)|
|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:
Toll-free:1-866-455-7438 – Information Reporting Program Customer Service Site.