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

 

Form W2-GPDF, 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, Specifications for Filing Form 1098, 1099, 5498, and W2-G ElectronicallyPDF. Refer to Part B. Sec. 3 Payee B Record. 

 

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