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.
New Regular and Backup Withholding Rates for 2018 Form W-2 G -- 27-JAN-2018
Other Items you may find useful
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 3079, Tax-Exempt Organizations And Gaming (PDF)
Treasury Decision 9807, Information Returns; Winnings from Bingo, Keno, and Slot Machines
Treasury Decision 9824, Withholding on Payments of Certain Gambling Winnings
Comment on Form W-2 G
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