ITG FAQ #2 Answer-Box 3 on Form W2-G, Certain Gambling Winnings, requires a “wager code”. Where can they be found? |
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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:
Email: mccirp@irs.gov
Toll-free:1-866-455-7438 – Information Reporting Program Customer Service Site.
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Page Last Reviewed or Updated: July 21, 2011
