Instructions for Forms W-2G and 5754 (Rev. January 2026)

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Instructions for Forms
W-2G and 5754
(Rev. January 2026)

Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
Increase in threshold for requiring filing of certain information returns and backup withholding. For calendar years
after 2025, the minimum threshold amount for reporting certain
payments and backup withholding on certain information returns,
including the Form W-2G, will be adjusted yearly for inflation.
The minimum threshold amount for payments made in calendar
year 2026 is $2,000. See Pub. 1099 and
IRS.gov.InflationAdjustment for future years threshold amounts.
Sports wagering. A section has been added with information
on reporting gambling winnings earned from wagering on sports.
See 5. Sports Wagering for more information.

Future Developments

Information about any future developments affecting Form W-2G
or Form 5754 (such as legislation enacted after they were
published) will be posted at IRS.gov/FormW2G and IRS.gov/
Form5754, respectively. Information about developments
affecting these instructions will be posted on both pages.

Reminders

In addition to these specific instructions, you should also use
Pub. 1099, General Instructions for Certain Information Returns,
which includes information about the following topics.
• Backup withholding.
• Electronic reporting requirements.
• Penalties.
• When and where to file.
• Taxpayer identification numbers.
• Statements to recipients.
• Corrected and void returns.
• Other general topics.
Pub. 1099 is available at IRS.gov/1099GeneralInstructions.

Continuous-use form and instructions. Form W-2G and its
instructions have been converted from an annual revision to
continuous use. Both the form and instructions will be updated
as needed. For the most recent version, go to IRS.gov/
FormW2G.
Regular withholding rate. The withholding rate under Section
3402(q) applicable to winnings of $5,000 or more from
sweepstakes, wagering pools, certain parimutuel pools, jai alai,
lotteries, and sports wagering is 24%. This rate appears in the
Withholding, Regular Gambling Withholding for Certain Games,
Noncash payments, and Backup Withholding sections under
Specific Instructions for Form W-2G; the Withholding section
under 1. Horse Racing, Dog Racing, Jai Alai, and Other
Wagering Transactions Not Discussed Later; the Withholding
section under 2. Sweepstakes, Wagering Pools, and Lotteries;
and the Withholding and Forms W-2G for Multiple Winners
section under Specific Instructions for Form 5754.
Backup withholding rate. The backup withholding rate under
Section 3406 applicable to certain winnings where the winner
doesn’t furnish a correct taxpayer identification number (TIN) is
24%. This rate appears in the Withholding, Regular Gambling
Jan 8, 2026

Withholding for Certain Games, and Backup Withholding
sections under Specific Instructions for Form W-2G; the
Withholding section under 1. Horse Racing, Dog Racing, Jai
Alai, and Other Wagering Transactions Not Discussed Later; and
the Withholding section under 2. Sweepstakes, Wagering Pools,
and Lotteries.
Payee identification rules. A payee of gambling winnings
meeting the reporting thresholds for bingo, keno, and slot
machines, and a payee of gambling winnings meeting the
withholding thresholds from horse racing, dog racing, jai alai,
sweepstakes, wagering pools, lotteries, sports wagering, and
certain other wagering transactions, but not from a
state-conducted lottery, must present two forms of identification,
one of which must include the payee’s photo. A completed and
signed Form W-9 is acceptable as the nonphoto form of
identification. Gaming establishments owned or licensed by a
tribal government of a federally recognized Indian tribe may
waive the photo ID requirement for payees who are members of
that tribe and present a tribal member identification card issued
by the same tribe. These rules affect boxes 11 and 12 under the
instructions for 1. Horse Racing, Dog Racing, Jai Alai, and Other
Wagering Transactions Not Discussed Later; 2. Sweepstakes,
Wagering Pools, and Lotteries; 3. Bingo, Keno, Slot Machines;
and 5. Sports Wagering.
Rules for determining the amount of the wager for certain
gambling winnings. All wagers placed in a single parimutuel
pool and represented on a single ticket are aggregated and
treated as a single wager for purposes of determining the
amount of the wager with respect to winnings from parimutuel
betting on horse racing, dog racing, or jai alai. These rules affect
boxes 1 and 4 under the instructions for 1. Horse Racing, Dog
Racing, Jai Alai, and Other Wagering Transactions Not
Discussed Later.
Amounts paid with respect to identical wagers are treated as
paid with respect to a single wager for purposes of calculating
the amount of proceeds from a wager. Two or more wagers are
identical wagers if winning depends on the occurrence (or
non-occurrence) of the same event or events; the wagers are
placed with the same payer; and, in the case of horse races, dog
races, or jai alai, the wagers are placed in the same parimutuel
pool. These rules affect boxes 1, 4, and 7 under the instructions
for 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Transactions Not Discussed Later; 2. Sweepstakes, Wagering
Pools, and Lotteries; and 5. Sports Wagering.
Optional reporting method for bingo, keno, and slot machine winnings. A payer may use the optional aggregate
reporting method to report more than one payment of reportable
gambling winnings from bingo, keno, or slot machines received
by a payee in a 24-hour calendar day or "gaming day" on a single
information return. For more information, see the instructions for
box 1 under 3. Bingo, Keno, and Slot Machines.

Specific Instructions for Form W-2G

File Form W-2G, Certain Gambling Winnings, to report gambling
winnings and any federal income tax withheld on those winnings.
The requirements for reporting and withholding depend on the
type of gambling, the amount of the gambling winnings, and
generally the ratio of the winnings to the wager. File Form W-2G

Instructions for Form W-2G and Form 5754 (Rev. 1-2026) Catalog Number 27989I
Department of the Treasury Internal Revenue Service www.irs.gov

with the IRS. You must provide a statement to the winner (Copies
B and C of Form W-2G).
The types of gambling are discussed in these instructions
under the following five headings.
1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Transactions Not Discussed Later.
2. Sweepstakes, Wagering Pools, and Lotteries.
3. Bingo, Keno, and Slot Machines.
4. Poker Tournaments.
5. Sports Wagering.

Reportable Gambling Winnings

Report gambling winnings on Form W-2G if the winnings are
subject to federal income tax withholding (either regular
gambling withholding or backup withholding). See Pub. 1099
and IRS.gov.InflationAdjustment for information on the applicable
reporting threshold for each type of gambling winnings.

Tax-Exempt Organizations

A tax-exempt organization conducting gaming activities may be
required to withhold income tax and report on Form W-2G. See
Pub. 3079, Tax-Exempt Organizations and Gaming, for more
information.

Withholding

There are two types of withholding on gambling winnings: (a)
regular gambling withholding at 24% (31.58% for certain
noncash payments), and (b) backup withholding that is also at
24%. If a payment is already subject to regular gambling
withholding, it isn’t subject to backup withholding.

Regular Gambling Withholding for Certain Games
You may be required to withhold 24% of gambling winnings for
federal income tax. This is referred to as regular gambling
withholding. Withhold at the 24% rate if the winnings minus the
wager are more than $5,000 and are from:
• Sweepstakes;
• Wagering pools;
• Lotteries;
• Wagering transactions in a parimutuel pool with respect to
horse races, dog races, or jai alai, if the winnings are at least 300
times the amount wagered; or
• Sports wagering and other wagering transactions, if the
winnings are at least 300 times the amount wagered.
Regular gambling withholding doesn’t apply to winnings from
bingo, keno, or slot machines, nor does it apply to winnings from
other wagering transactions if the winnings are $5,000 or less.
However, see Backup Withholding, later.
Regular gambling withholding is figured on the total amount
of gross proceeds (the amount of winnings minus the amount
wagered), not merely on the amount in excess of $5,000.
Report the amount you withheld in box 4 of Form W-2G. Also,
file Form 945, Annual Return of Withheld Federal Income Tax, to
report all your gambling withholding.
Noncash payments. You must take the fair market value (FMV)
of a noncash payment, such as a car in a sweepstakes,
wagering pool, or lottery, into account for purposes of reporting
and withholding. If the FMV exceeds $5,000, after deducting the
price of the wager, the winnings are subject to 24% regular
gambling withholding. The tax you must withhold is computed
and paid under either of the following two methods.

2

1. The winner pays the withholding tax to the payer. In this
case, the withholding is 24% of the FMV of the noncash payment
minus the amount of the wager.
2. The payer pays the withholding tax. In this case, the
withholding is 31.58% of the FMV of the noncash payment minus
the amount of the wager.
If you use method 2, enter the sum of the noncash payment
and the withholding tax in box 1 of Form W-2G and the
withholding tax paid by the payer in box 4.

Backup Withholding
You may be required to withhold 24% of gambling winnings
(including winnings from bingo, keno, slot machines, and poker
tournaments) for federal income tax. This is referred to as
backup withholding. You should backup withhold if:
• The winner doesn’t furnish a correct taxpayer identification
number (TIN),
• Regular gambling withholding hasn’t been withheld, and
• The winnings meet or exceed the applicable reporting
threshold and (if applicable) are at least 300 times the wager.
Figure any backup withholding on the total amount of the
winnings reduced, at the option of the payer, by the amount
wagered. The total amount, not just the payments in excess of
the applicable reporting threshold, is subject to backup
withholding.
Report the amount you withheld in box 4 of Form W-2G. Also,
file Form 945 to report all backup withholding. You may use Form
W-9, Request for Taxpayer Identification Number and
Certification, to request the TIN of the recipient.
See the following instructions for each type of gambling for
detailed rules on backup withholding.

Foreign Persons
Payments of gambling winnings to a nonresident alien individual
or a foreign entity aren’t subject to reporting or withholding on
Form W-2G. Generally, gambling winnings paid to a foreign
person are subject to 30% withholding under sections 1441(a)
and 1442(a) and are reportable on Form 1042, Annual
Withholding Tax Return for U.S. Source Income of Foreign
Persons, and Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding. Winnings of a nonresident alien
from blackjack, baccarat, craps, roulette, big-6 wheel, or a live
dog or horse race in the United States from legal wagers initiated
outside the United States in a parimutuel pool aren’t subject to
withholding or reporting. See Pub. 515, Withholding of Tax on
Nonresident Aliens and Foreign Entities, for more information.

State Tax Information
Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your
convenience only and don’t have to be completed for the IRS. If
you withheld state income tax on a payment of gambling
winnings, you may enter it in box 15 of Form W-2G. If you do,
also complete boxes 13 and 14. A state identification number
(box 13) is assigned by each individual state.
If a state tax department requires you to send it a paper copy
of Form W-2G, use Copy 1 for that purpose. Give Copy 2 to the
winner for use in filing a state income tax return.

Instructions for Forms W-2G and 5754 (Rev. 01-2026)

Local Tax Information
Boxes 16, 17, and 18 and Copies 1 and 2 are provided for your
convenience only and don’t have to be completed for the IRS. If
you withheld local income tax on a payment of gambling
winnings, you may enter it in box 17 of Form W-2G. If you do,
also complete boxes 16 and 18.

Form 5754

If the person receiving the winnings isn’t the actual winner, or is a
member of a group of winners, see Specific Instructions for Form
5754, later.

Statements to Winners

If you are required to file Form W-2G, you must also provide a
statement to the winner. For information about the requirement to
furnish a statement to the winner, see part M in Pub. 1099. You
may furnish Copies B and C of Form W-2G to the winner.

1. Horse Racing, Dog Racing, Jai Alai, and Other
Wagering Transactions Not Discussed Later

File Form W-2G for every person to whom you pay gambling
winnings meeting or exceeding the applicable reporting
threshold if the winnings are at least 300 times the amount of the
wager. If the person presenting the ticket for payment is the sole
owner of the ticket, complete Form W-2G showing the name,
address, and TIN of the winner. If regular gambling withholding is
required, the winner must sign Form W-2G, under penalties of
perjury, stating that they are the sole owner and that the
information listed on the form is correct. If more than one person
shares in the winnings from a single wager, see Withholding and
Forms W-2G for Multiple Winners, later.

Withholding
You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000 and the winnings are
at least 300 times the wager. Withhold 24% of the proceeds (the
winnings minus the wager). This is regular gambling withholding.
If the winner of reportable gambling winnings doesn’t provide
a TIN, you must backup withhold on any such winnings that
aren’t subject to regular gambling withholding. The backup
withholding rate is identical to the regular withholding rate of
24%. Backup withholding applies if the winnings meet or exceed
the applicable reporting threshold but not more than $5,000 and
are at least 300 times the wager. Figure backup withholding on
the amount of the winnings reduced, at the option of the payer,
by the amount wagered.

Identical Wagers
Winnings from “identical wagers” are added together for
purposes of reporting and withholding requirements. Two or
more wagers are identical wagers if they are placed with the
same payer and winning depends on the occurrence (or
non-occurrence) of the same event or events. In the case of
horse races, dog races, or jai alai, wagers must also be placed in
the same parimutuel pool to be identical wagers. For example,
multiple bets placed in a parimutuel pool with a single payer on
the same horse to win a specific race are identical wagers.

Wagers in a Single Parimutuel Pool in Horse
Racing, Dog Racing, or Jai Alai
All wagers in horse racing, dog racing, or jai alai placed in a
single parimutuel pool and represented on a single ticket are
Instructions for Forms W-2G and 5754 (Rev. 01-2026)

aggregated and treated as a single wager for purposes of
determining the amount of the wager for withholding and
reporting requirements. These types of wagers are not
necessarily identical wagers. For example, two bets in a single
show pool, one for Player X to show and the other for Player Y to
show, are not identical wagers because winning on the two bets
isn’t contingent on the occurrence of the same event. However, if
both bets are represented on a single ticket, then they must be
aggregated to determine the amount of the wager.

Box 1
Enter payments that meet or exceed the applicable reporting
threshold if the payment is at least 300 times the wager.

Box 2
Enter the date of the winning event. This isn’t the date the money
was paid if it was paid after the date of the race (or game).

Box 3
Enter the type of wager if other than a regular race bet, for
example, Daily Double or Big Triple.

Box 4
Enter any federal income tax withheld, whether regular gambling
withholding or backup withholding.

Box 5
Not applicable.

Box 6
Enter the race (or game) applicable to the winning ticket.

Box 7
Enter the amount of additional winnings from identical wagers.

Box 8 or 10
Enter the cashier and/or window number making the winning
payment.

Box 9
This is required information. Enter the TIN of the person
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See Withholding, earlier.

Boxes 11 and 12
As verification of the name, address, and TIN of the person
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
a driver’s license, passport, social security card, military
identification card, tribal member identification card issued by a
federally recognized Indian tribe, voter registration card, or
completed and unmodified Form W-9. Enter the number and the
state or jurisdiction. In some instances, the number may be the
same number as in box 9.
3

One of the two forms of identification that the recipient
presents must include the recipient’s photograph. Gaming
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
that federally recognized Indian tribe and present a tribal
member identification card issued by the same tribal
government.

Boxes 13 Through 18
These boxes are provided for your convenience only and need
not be completed for the IRS. See State Tax Information and
Local Tax Information, earlier.
Box 13. Enter the abbreviated name of the state and your state
identification number.
Box 14. Enter the amount of state winnings.
Box 15. Enter the amount of state income tax withheld.
Box 16. Enter the amount of local winnings.
Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.

2. Sweepstakes, Wagering Pools, and Lotteries

File Form W-2G for each person to whom you pay gambling
winnings meeting or exceeding the applicable reporting
threshold from a sweepstakes, wagering pool, or lottery
(including a state-conducted lottery) if the winnings are at least
300 times the amount of the wager. The wager must be
subtracted from the total winnings to determine whether
withholding is required and, at the option of the payer, to
determine whether reporting is required. The wager must be
subtracted at the time of the first payment.
The requirements in this section apply to church raffles,
charity drawings, etc. In the case of one wager for multiple raffle
tickets, such as five for $1, the wager is considered as $.20 for
each ticket.

Withholding
You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000. Withhold 24% of the
proceeds (the winnings minus the wager). This is regular
gambling withholding. If the winner of reportable gambling
winnings doesn’t provide a TIN, you must backup withhold on
any such winnings that aren’t subject to regular gambling
withholding at the same withholding rate of 24%. Backup
withholding applies if the winnings meet or exceed the applicable
reporting threshold but not more than $5,000 and are at least
300 times the wager. Figure backup withholding on the amount
of the winnings reduced, at the option of the payer, by the
amount wagered.
Installment payments of $5,000 or less are subject to regular
gambling withholding if the total proceeds from the wager will
exceed $5,000.
If payments are to be made for the life of a person (or for the
lives of more than one person), and it is actuarially determined
that the total proceeds from the wager are expected to exceed
$5,000, such payments are subject to 24% regular gambling
withholding. When a third party makes the payments, for
example, an insurance company handling the winnings as an
annuity, that third party must withhold.

4

When Paid
A payment of winnings is considered made when it is paid, either
actually or constructively, to the winner. Winnings are
constructively paid when they are credited to or set apart for that
person without any substantial limitation or restriction on the
time, manner, or condition of payment. However, if not later than
60 days after the winner becomes entitled to the prize, the
winner chooses the option of a lump sum or an annuity payable
over at least 10 years, the payment of winnings is considered
made when actually paid. If the winner chooses an annuity, file
Form W-2G each year to report the annuity paid during that year.

Identical Wagers
Winnings from "identical wagers" are added together for
purposes of the reporting and withholding requirements. Two or
more wagers are identical wagers if they are placed with the
same payer and winning depends on the occurrence (or
non-occurrence) of the same event or events.

Box 1
Enter payments that meet or exceed the applicable reporting
threshold if the payment is at least 300 times the wager.

Box 2
Enter the date of the winning transaction, such as the date of the
drawing of the winning number. This might not be the date the
winnings are paid.

Box 3
Enter the type of wager (such as raffle or 50-50 drawing) or the
name of the lottery (such as Instant, Big 50, Baker’s Dozen, or
Powerball) and the price of the wager ($.50, $1, etc.).

Box 4
Enter any federal income tax withheld, whether regular gambling
withholding or backup withholding.

Box 5
For a state lottery, enter the ticket number or other identifying
number.

Boxes 6, 8, and 10
Not applicable.

Box 7
Enter the amount of additional winnings from identical wagers.

Box 9
This is required information. Enter the TIN of the person
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See Withholding under Sweepstakes,
Wagering Pools, and Lotteries, earlier.
Instructions for Forms W-2G and 5754 (Rev. 01-2026)

Boxes 11 and 12
Except for winnings from state lotteries, as verification of the
name, address, and TIN of the person receiving the winnings,
enter the identification numbers from two forms of identification.
Acceptable forms of identification include a driver’s license,
passport, social security card, military identification card, tribal
member identification card issued by a federally recognized
Indian tribe, voter registration card, or completed and unmodified
Form W-9. Enter the number and the state or jurisdiction. In
some instances, the number may be the same number as in
box 9.
One of the two forms of identification that the recipient
presents must include the recipient’s photograph. Gaming
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
that federally recognized Indian tribe and present a tribal
member identification card issued by the same tribal
government.

Boxes 13 Through 18
These boxes are provided for your convenience only and need
not be completed for the IRS. See State Tax Information and
Local Tax Information, earlier.
Box 13. Enter the abbreviated name of the state and your state
identification number.
Box 14. Enter the amount of state winnings.
Box 15. Enter the amount of state income tax withheld.
Box 16. Enter the amount of local winnings.
Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.

3. Bingo, Keno, and Slot Machines

File Form W-2G for every person to whom you pay gambling
winnings that meet or exceed the applicable reporting threshold
from bingo or slot machines, or gambling winnings that meet or
exceed the applicable reporting threshold from keno after the
price of the wager for the winning keno game is deducted. If the
winnings aren’t paid in cash, the FMV of the item won is
considered the amount of the winnings. Total all winnings from
all wagers made during a single bingo or keno game to
determine whether the winnings are reportable. Winnings and
losses from other wagering transactions aren’t to be taken into
account when determining the applicable reporting threshold.

Withholding
Regular gambling withholding doesn’t apply to winnings from
bingo, keno, or slot machines. However, if the recipient of
reportable gambling winnings from bingo, keno, or slot machines
doesn’t provide a TIN, you must backup withhold. If the winnings
meet or exceed the applicable reporting threshold from bingo,
keno, or slot machines backup withholding of 24% applies to the
amount of the winnings reduced, at the option of the payer, by
the amount wagered.

Box 1
Enter payments that meet or exceed the applicable reporting
threshold.
You may use the optional aggregate reporting method to
report these payments. Under this method, aggregate multiple
Instructions for Forms W-2G and 5754 (Rev. 01-2026)

payments of reportable gambling winnings from bingo, keno, or
slot machines received by a payee in a 24-hour calendar day or
“gaming day” on a single Form W-2G. A “gaming day” is a
24-hour period that ends at a particular time chosen by the
gaming establishment (generally when the establishment is
closed or when business is slowest, such as between 3:00 a.m.
and 6:00 a.m.). On December 31st, all open information
reporting periods must close at 11:59 p.m. to end by the end of
the calendar year. On January 1st, all information reporting
periods must begin at 12:00 a.m. For more details and
recordkeeping requirements, see Regulations section
1.6041-10(g).

Box 2
Enter the date of the winning transaction.

Box 3
Enter the type of wager (bingo, keno, or slot machines) and the
amount of the wager.

Box 4
Enter any backup withholding.

Box 5
Enter the ticket number, card number (and color, if applicable),
machine serial number, or any other information that will help
identify the winning transaction.

Boxes 6 and 7
Not applicable.

Box 8
Enter the initials of the person paying the winnings.

Box 9
This is required information. Enter the TIN of the person
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See Withholding under Bingo, Keno, and
Slot Machines, earlier.

Box 10
Enter the location of the person paying the winnings, if
applicable.

Boxes 11 and 12
As verification of the name, address, and TIN of the person
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
a driver’s license, passport, social security card, military
identification card, tribal member identification card issued by a
federally recognized Indian tribe, voter registration card, or
completed and unmodified Form W-9. Enter the number and the
state or jurisdiction. In some instances, the number may be the
same number as in box 9.
5

One of the two forms of identification that the recipient
presents must include the recipient’s photograph. Gaming
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
that federally recognized Indian tribe and present a tribal
member identification card issued by the same tribal
government.

Boxes 13 Through 18
These boxes are provided for your convenience only and need
not be completed for the IRS. See State Tax Information and
Local Tax Information, earlier.
Box 13. Enter the abbreviated name of the state and your state
identification number.
Box 14. Enter the amount of state winnings.
Box 15. Enter the amount of state income tax withheld.
Box 16. Enter the amount of local winnings.
Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.

4. Poker Tournaments

File Form W-2G for each person to whom you pay gambling
winnings meeting or exceeding the applicable reporting
threshold, reduced by the amount of the wager or buy-in, from
each poker tournament you have sponsored. Winnings and
losses of the participant from other poker tournaments you have
sponsored during the year aren't taken into account when
determining the applicable reporting threshold.
Withholding and backup withholding. If you file Form W-2G
for the person to whom you pay gambling winnings that meet or
exceed the applicable reporting threshold in net winnings from a
poker tournament, and provide a copy of Form W-2G to such
person, regular gambling withholding doesn’t apply to the
winnings. However, if the person who wins more than the
applicable reporting threshold doesn’t provide a TIN, you must
apply backup withholding to the full amount of the winnings from
the tournament at the backup withholding rate of 24%. Net
winnings that don't meet or exceed the applicable reporting
threshold aren’t subject to reporting, withholding, or backup
withholding.

Box 1
Enter payments that meet or exceed the applicable reporting
threshold in net gambling winnings from a poker tournament.

Boxes 6 Through 8 and Box 10
Not applicable.

Box 9
This is required information. Enter the TIN of the person
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See Withholding and backup withholding,
earlier.

Boxes 11 and 12
As verification of the name, address, and TIN of the person
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
a driver’s license, social security card, or voter registration. Enter
the number and the state or jurisdiction. In some instances, the
number may be the same number as in box 9.

Boxes 13 Through 18
These boxes are provided for your convenience only and need
not be completed for the IRS. See State Tax Information and
Local Tax Information, earlier.
Box 13. Enter the abbreviated name of the state and your state
identification number.
Box 14. Enter the amount of state winnings.
Box 15. Enter the amount of state income tax withheld.
Box 16. Enter the amount of local winnings.
Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.

5. Sports Wagering

File Form W-2G for every person to whom you pay gambling
winnings meeting or exceeding the applicable reporting
threshold, if the winnings are at least 300 times the amount of
the wager.
If the person receiving the winnings is the sole winner;
complete Form W-2G showing the name, address, and TIN of
the winner.

Enter the date of the poker tournament.

If gambling withholding is required, the winner must sign
Form W-2G, under penalties of perjury, stating that they are the
sole winner and that the information listed on the form is correct.
If more than one person shares in the winnings from a single
wager, see Withholding and Forms W-2G for Multiple Winners,
later.

Box 3

Withholding

Enter “poker tournament” in the entry space.

You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000 and the winnings are
at least 300 times the wager. Withhold 24% of the proceeds (the
winnings minus the wager). This is regular gambling withholding.

Box 2

Box 4
Enter zero as the amount, unless the winning person hasn’t
provided a TIN. If the winning person hasn’t provided a TIN,
enter the backup withholding amount.

Box 5
Enter the name of the tournament and its sponsor.
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If the winner of reportable gambling winnings doesn't provide
a TIN, you must backup withhold on any such winnings that
aren't subject to regular gambling withholding. The backup
withholding rate is identical to the regular withholding rate of
24%. Backup withholding applies if the winnings meet or exceed
the applicable reporting threshold but not more than $5,000 and
are at least 300 times the wager. Figure backup withholding on
Instructions for Forms W-2G and 5754 (Rev. 01-2026)

the amount of the winnings reduced, at the option of the payer,
by the amount wagered.

Identical Wagers
Winnings from “identical wagers” are added together for
purposes of reporting and withholding requirements. Two or
more wagers are identical wagers if they are placed with the
same payer and winning depends on the occurrence (or
non-occurrence) of the same event or events.

Box 1
Enter payments that meet or exceed the applicable reporting
threshold if the payment is at least 300 times the wager.

Box 2
Enter the date of the winning event. This isn't the date the money
was paid if it was paid after the date of the sporting event.

Box 3
Enter the type of wager or sport bet.

Box 4
Enter any federal income tax withheld, whether regular gambling
withholding or backup withholding.

Boxes 5, 8, and 10
Not applicable.

Box 6
Enter the sporting event applicable to the winnings.

Box 7
Enter the amount of additional winnings from identical wagers.

Box 9
This is required information. Enter the TIN of the person
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
number (ITIN). If the winner fails to give you a TIN, backup
withholding applies. See Withholding, earlier.

Boxes 11 and 12
As verification of the name, address, and TIN of the person
receiving the winnings, enter the identification numbers from two
forms of identification. Acceptable forms of identification include
a driver's license, passport, social security card, military
identification card, tribal member identification card issued by a
federally recognized Indian tribe, voter registration card, or
completed and unmodified Form W-9. Enter the number and the
state or jurisdiction. In some instances, the number may be the
same number as in box 9.
One of the two forms of identification that the recipient
presents must include the recipient's photograph. Gaming
establishments owned or licensed by a tribal government may
waive the photo ID requirement for payees who are members of
Instructions for Forms W-2G and 5754 (Rev. 01-2026)

that federally recognized Indian tribe and present a tribal
member identification card issued by the same tribal
government.

Boxes 13 Through 18
These boxes are provided for your convenience only and need
not be completed for the IRS. See State Tax Information and
Local Tax Information, earlier.
Box 13 Enter the abbreviated name of the state and your state
identification number.
Box 14 Enter the amount of state winnings.
Box 15 Enter the amount of state income tax withheld.
Box 16 Enter the amount of local winnings.
Box 17 Enter the amount of local income tax withheld.
Box 18 Enter the name of your locality.

Specific Instructions for Form 5754

Use Form 5754, Statement by Person(s) Receiving Gambling
Winnings, to prepare Form W-2G only when the person
receiving gambling winnings subject to reporting or withholding
isn’t the actual winner or is a member of a group of two or more
people sharing the winnings, such as by sharing the proceeds of
the same winning ticket. The payer is required to file Forms
W-2G based on Form 5754.
The person receiving the winnings must furnish all the
information required by Form 5754. However, a recipient of
winnings from a state-conducted lottery need not provide
identification other than their taxpayer identification number
(TIN).
Part I lists the identification of the person to whom the
winnings are paid, and Part II lists the actual winners, their
respective shares of the winnings, and any additional winnings
from Identical Wagers. Identical wagers are defined earlier in the
Specific Instructions for Form W-2G.
In Part II, the person receiving the winnings must provide the
name, address, TIN, respective share of the winnings, and
additional winnings from identical wagers for each of the
winners. In addition, if regular gambling withholding is required,
the form must be signed, under penalties of perjury, and dated
by the person receiving the winnings.
The form must be returned to the payer for preparation of
Form W-2G for each of the persons listed as winners. Forms
W-2G may be issued immediately or by January 31 following the
year of the payment.
Do not send Form 5754 to the IRS. Keep it for your records.

Withholding and Forms W-2G for Multiple
Winners

If more than one person shares in the winnings from a single
wager, the total amount of the winnings (minus the amount
wagered) will determine the amount of the proceeds for
purposes of reporting and withholding. Do not allocate winnings
to each winner before determining whether the withholding or
reporting thresholds were reached.
For example, Alex purchases a sweepstakes ticket for $1 on
behalf of himself and Sam, who contributes an equal amount of
the ticket price and who will share equally in any winnings. The
ticket wins $5,002. Because the winnings ($5,002 - $1 = $5,001)
are more than $5,000, you must withhold 24% of $5,001. You
7

must prepare Form W-2G for Alex and a separate Form W-2G
for Sam using the information furnished to you on Form 5754.

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Instructions for Forms W-2G and 5754 (Rev. 01-2026)