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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.

If you view or download the Instructions for Forms W-2G and 5754, please note the following changes effective for reportable gambling winnings paid with respect to a winning event that occurs after November 13, 2017. However, payors may choose to rely on these rules for payments made after September 27, 2017, regardless of when the winning event occurred.

  1. Except for a payee of winnings of a state-conducted lottery, a payee of gambling winnings meeting the withholding thresholds from horse racing, dog racing, jai alai, sweepstakes, wagering pools, lotteries, and certain other wagering transactions must present two forms of identification, one of which must include the payee’s photo. A completed and signed Form W-9 is acceptable as the other form of identification. Gaming establishments owned or licensed by a tribal government of a federally-recognized Indian tribe may waive the photo ID requirement for payees who are members of that tribe and present a tribal member identification card issued by the same tribe. These new rules affect boxes 11 and 12 under the instructions for Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later and for Sweepstakes, and Wagering Pools, and Lotteries. See Regulations section 31.3402(q)–1(e)(1)(v), (2)(ii), and (3).
  2. New rules apply for determining: 1) the amount of the wager for horse racing, dog racing, and jai alai, and 2) whether two or more wagers are identical wagers for figuring the amount paid. First, all wagers placed in a single parimutuel pool and represented on a single ticket are aggregated and treated as a single wager for purposes of determining the amount of the wager with respect to winnings from parimutuel betting on horse racing, dog racing, or jai alai. See Regulations section 31.3402(q)-1(c)(1)(ii). These new rules affect boxes 1, 4, and 7 under the instructions for Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later. Second, amounts paid with respect to identical wagers are treated as paid with respect to a single wager for purposes of calculating the amount of proceeds from a wager.  Two or more wagers are identical wagers if winning depends on the occurrence (or non-occurrence) of the same event or events; the wagers are placed with the same payer; and, in the case of horse races, dog races, or jai alai, the wagers are placed in the same parimutuel pool. See Regulations section 31.3402(q)-1(c)(1)(iii)(A). These new rules affect boxes 1, 4, and 7 under the instructions for Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later and for Sweepstakes, Wagering Pools, and Lotteries.

See T.D. 9824, 2017-42 I.R.B. 312, available at www.irs.gov/irb/2017-42_IRB#TD-9824.