Instructions for Forms  
W-2G and 5754 - Introductory Material

Table of Contents

Future Developments

Information about any future developments affecting Form W-2G or Form 5754 (such as legislation enacted after we release them) will be posted at and, respectively. Information about developments affecting these instructions will be posted on both pages.


In addition to these specific instructions, you should also use the 2015 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • Other general topics.

You can get the general instructions at or by calling 1-800-TAX-FORM (1-800-829-3676).

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