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.
Changes to acceptable identification that a person receiving winnings may present and new requirement to aggregate multiple wagers in a single parimutuel pool and multiple wagers where winning depends on the occurrence of the same event. -- 8-NOV-2017
Other Items you may find useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 3079, Tax-Exempt Organizations And Gaming
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-2G
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