Form W-2G (Rev. January 2027)

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TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

3232

CORRECTED

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

Apt. no.

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

9 WINNER’S TIN

10 Window

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

$

17 Local income tax
withheld

18 Name of locality

$

City or town
State or province

Country

ZIP or foreign postal code

Certain
Gambling
Winnings

For filing information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see
Pub. 1099,
General
Instructions
for Certain
Information
Returns.

File with Form 1096

Copy A
For Internal Revenue
Service Center

$

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027) Created 6/4/26

Date:
Cat. No. 10138V

www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

Form W-2G

5 Transaction

$

WINNER’S name

OMB No. 1545-0238

TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

CORRECTED

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

Apt. no.

10 Window

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

City or town
State or province

Country

ZIP or foreign postal code

$

$

17 Local income tax
withheld

18 Name of locality

Copy 1
For State, City,
or Local Tax
Department

$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027)

Date:
www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

9 WINNER’S TIN

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

Apt. no.

10 Window

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

$

City or town
State or province

Country

ZIP or foreign postal code

15 State income tax
withheld

16 Local winnings

$

$

17 Local income tax
withheld

18 Name of locality

$

This information
is being furnished
to the IRS.

Copy B
Report this income
on your federal tax
return. If this form
shows federal
income tax
withheld in box 4,
attach this copy
to your return.

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027)

Date:
www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

9 WINNER’S TIN

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

Apt. no.

10 Window

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

City or town
State or province

Country

ZIP or foreign postal code

$

$

17 Local income tax
withheld

18 Name of locality

This is important
tax information and
is being furnished
to the IRS. If you
are required to file a
return, a negligence
penalty or other
sanction may be
imposed on you
if this income is
taxable and the
IRS determines
that it has not
been reported.

Copy C
For Winner’s Records

$

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027)

Date:
www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

9 WINNER’S TIN

TREASURY/IRS AND OMB USE ONLY DRAFT
Box 1. The payer must furnish a Form W-2G to you if
you receive gambling winnings subject to federal
income tax withholding. See Pub. 1099 for information
on the applicable reporting threshold for each type of
gambling winnings.
Generally, report all gambling winnings under the
“Other income” line of Schedule 1 (Form 1040). You can
deduct 90% of your gambling losses as an itemized
deduction, but the amount you deduct cannot be more
than the amount of your winnings. If you are in the trade
or business of gambling, report your gambling winnings
and losses on Schedule C (Form 1040). A partnership
engaged in the trade or business of gambling should
report gambling winnings and losses on Schedule E
(Form 1040). For additional information, see the
instructions for the schedule that you are filing. Keep an
accurate record of your winnings and losses, and be
able to prove those amounts with receipts, tickets,
statements, or similar items that you have saved. For
additional information, see Pub. 529 and Pub. 525.
Box 4. Any federal income tax withheld on these
winnings is shown in this box. Federal income tax must
be withheld on certain winnings less the wager.

Certain winnings that are not subject to regular
gambling withholding may be subject to backup
withholding if you did not provide your taxpayer
identification number (TIN) to the payer.
Include the amount shown in box 4 on your Form
1040 or 1040-SR as federal income tax withheld. See
Pub. 505 for additional information.
Signature. You must sign Form W-2G if you are the
only person entitled to the winnings and the winnings
are subject to regular gambling withholding. Return the
signed form to the payer, who will give you your copies.
Other winners. Prepare Form 5754 if another person is
entitled to any part of these winnings. Give Form 5754
to the payer, who will use Form 5754 to prepare Form
W-2G for each person listed as a winner.
Future developments. For the latest information about
developments related to Form W-2G and its
instructions, such as legislation enacted after they were
published, go to www.irs.gov/FormW2G.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Instructions to Winner

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

9 WINNER’S TIN

10 Window

11 First identification no.

12 Second identification no.

Copy 2
Apt. no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

City or town
State or province

Country

ZIP or foreign postal code

$

$

17 Local income tax
withheld

18 Name of locality

$
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027)

Date:
www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

Attach this copy
to your state,
city, or local
income tax return,
if required.

TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

CORRECTED

1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2027)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

Apt. no.

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

City or town
State or province

10 Window

Country

ZIP or foreign postal code

$

$

17 Local income tax
withheld

18 Name of locality

For Privacy Act
and Paperwork
Reduction Act
Notice, see
Pub. 1099,
General
Instructions
for Certain
Information
Returns.

Copy D
For Payer

$

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2027)

Date:
www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Street address

9 WINNER’S TIN

TREASURY/IRS AND OMB USE ONLY DRAFT
Instructions for Payer

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

To complete Form W-2G, use:
• Pub. 1099, General Instructions for Certain
Information Returns; and
• The current Instructions for Forms W-2G and 5754.
To order these instructions and additional forms, go
to www.irs.gov/OrderForms.
Filing and furnishing. For filing and furnishing
instructions, including due dates, and to request filing or
furnishing extensions, see Pub. 1099.
Withholding. You may be required to withhold federal
income tax from cash or noncash gambling winnings.
See the current Instructions for Forms W-2G and 5754
for more information, including the withholding rates.

Foreign winners. Use Form 1042-S to report gambling
winnings paid to nonresident aliens and foreign
corporations. See the Instructions for Form 1042-S and
Pub. 515 for more information.
Form 5754. If the person receiving the winnings is not
the actual winner or is a member of a group of winners,
see Specific Instructions for Form 5754 in the current
Instructions for Forms W-2G and 5754.
Need help? If you have questions about reporting on
Form W-2G, call the Technical Services Operation (TSO)
toll free at 866-455-7438 or 304-263-8700 (not toll free).
Deaf or hard-of-hearing customers may call any of our
toll-free numbers using their choice of relay service.
Future developments. For the latest information about
developments related to Form W-2G and its
instructions, such as legislation enacted after they were
published, go to www.irs.gov/FormW2G.