Form W-2G, Certain Gambling Winnings

Forms and Documents

Document Name	Status
Form W-2G Form W-2G, Certain Gambling Winnings Form	Modified
2025 Supporting Statement 1545-0238-JC.docx Supporting Statement A	2025-04-22

IC Document Collections

IC ID	Document Title	Status
17183	Form W-2G, Certain Gambling Winnings Form	Modified

ICR Details

OMB Control No: 1545-0238	ICR Reference No: 202502-1545-023
Status: Received in OIRA	Previous ICR Reference No: 202201-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form W-2G, Certain Gambling Winnings
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/30/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	05/31/2025
Responses	31,114,200	14,895,700
Time Burden (Hours)	12,445,680	6,107,237
Cost Burden (Dollars)	0	0

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Abstract: Section 6041 of the Internal Revenue Code (IRC) requires payers of certain gambling winnings to report them to IRS. If applicable, IRC sections 3402(q) and 3406 require tax withholding on these winnings. Form W-2G is used by the payer of certain gambling winnings to report the required information to the IRS and the payee. The IRS uses the information to ensure taxpayers' reporting compliance.

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Authorizing Statute(s): US Code: 26 USC 6041 Name of Law: Information At Source
   US Code: 26 USC 3402(q) Name of Law: Extension Of Withholding To Certain Gambling Winnings
   US Code: 26 USC 3406 Name of Law: Backup Withholding
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 9944	02/19/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 17507	04/25/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form W-2G, Certain Gambling Winnings	W-2G	Certain Gambling Winnings

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	31,114,200	14,895,700	0	0	16,218,500	0
Annual Time Burden (Hours)	12,445,680	6,107,237	0	0	6,338,443	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There is no change in the paperwork burden previously approved by OMB; however, the number of respondents decreased due to a change in the agency estimate based on IRS Publication 6961, Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses: 2024 Update (Table 2).

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Annual Cost to Federal Government: $61,094

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/30/2025

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