About Form W-2 G, Certain Gambling Winnings

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 Products

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 Gaming (PDF)

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

Comment on Form W-2 G

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.