Table of Contents

• Instructions for Forms  W-2G and 5754 - Introductory Material
  • Future Developments
  • Reminder
• Instructions for Forms  W-2G and 5754 - Main Contents
  • Specific Instructions for Form W-2G
    • Reportable Gambling Winnings
    • Tax-Exempt Organizations
    • Withholding
    • Form 5754
    • Statements to Winners
    • 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later
    • 2. Sweepstakes, Wagering Pools, and Lotteries
    • 3. Bingo, Keno, and Slot Machines
    • 4. Poker Tournaments
  • Specific Instructions for Form 5754
    • Withholding and Forms W-2G for Multiple Winners