Section 3402(q)(6) of the IRC requires a statement by the person receiving certain gambling winnings when that person is not the winner or is one of a group of winners. It enables the payer to properly apportion the winnings and withheld tax on Form W-2G. We use the information on Form W-2G to ensure that recipients are properly reporting their income.
The latest form for Statement by Person(s) Receiving Gambling Winnings expires 2022-06-30 and can be found here.
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Form and Instruction |
Supporting Statement A |