Payers use this form to prepare Form W-2G when the person receiving gambling winnings subject to reporting or withholding is not the actual winner or is a member of a group of two or more people sharing the winnings.
The person receiving the winnings furnishes all the information required by this form to the payer.
Other Items you may find useful
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 3079, Tax-Exempt Organizations and Gaming
Comments on Form 5754
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