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 racetrack (or off-track betting of a horse track nature) 2 Dog racetrack (or off-track betting of a dog track nature) 3 Jai-alai 4 State-conducted lottery 5 Keno 6 Bingo 7 Slot machines 8 Poker winnings 9 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. Return to List of FAQs
