ITG FAQ #2 Answer-Box 3 on Form W2-G, Certain Gambling Winnings, requires a “wager code”. Where can they be found?

 

Form W2-G PDF, Box 3, requires the applicable type of wager code for each Form W2-G the casino issues. The wager codes and their definitions are as follows:

 

Code Category
 1  Horse race track (or off-track betting of a horse track nature)
 2  Dog race track (or off-track betting of a dog track nature)
 3  Jai-alai
 4  State-conducted lottery
 5  Keno
 6  Bingo
 7  Slot machines
 8  Any other type of gambling winnings

 

Form W-2G wager codes are required to electronically file through the Filing Information Returns Electronically (FIRE) System and are located in Publication 1220 PDF, Specifications for Filing Form 1098, 1099, 5498, and W2-G Electronically. Refer to Part B. Sec. 3 Payee B Record. 

 

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