File this form to report gambling winnings and any federal income tax withheld on those winnings. The requirements for reporting and withholding depend on: the type of gambling, the amount of the gambling winnings, and generally the ratio of the winnings to the wager. Current Revision Form W-2 GPDF Instructions for Forms W-2 G and 5754 (Print VersionPDF) Recent Developments None at this time. Other Items you may find useful All Form W-2 G Revisions About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 3079, Tax-Exempt Organizations And GamingPDF Online Ordering for Information Returns and Employer Returns Treasury Decision 9807, Information Returns; Winnings from Bingo, Keno, and Slot Machines Treasury Decision 9824, Withholding on Payments of Certain Gambling Winnings Other Current Products Related Items About General Instructions for Certain Information Returns About Form 945, Annual Return of Withheld Federal Income Tax About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 5754, Statement by Person(s) Receiving Gambling Winnings About Form W-9, Request for Taxpayer Identification Number and Certification
