Instructions For Form W-2g And 5754 - 2014 (Page 4 of 5) in pdf

Box 9

Box 4

This is required information. Enter the TIN of the person

Enter any backup withholding.

receiving the winnings. For an individual this will be the social

security number (SSN) or individual taxpayer identification

Box 5

number (ITIN). If the winner fails to give you a TIN, backup

Enter the ticket number, card number (and color, if applicable),

withholding applies. See

Withholding

under Sweepstakes,

machine serial number, or any other information that will help

Wagering Pools, and Lotteries, earlier.

identify the winning transaction.

Boxes 11 and 12

Boxes 6 and 7

Except for winnings from state lotteries, enter the identification

Not applicable.

numbers from two forms of identification as verification of the

name, address, and TIN of the person receiving the winnings.

Box 8

Acceptable forms of identification include a driver's license,

social security card, or voter registration. Enter the number and

Enter the initials of the person paying the winnings.

the state or jurisdiction. In some instances, the number may be

the same number as in box 9.

Box 9

Boxes 13 Through 18

This is required information. Enter the TIN of the person

receiving the winnings. For an individual this will be the social

These boxes are provided for your convenience only and need

security number (SSN) or individual taxpayer identification

not be completed for the IRS. See

State Tax Information

and

number (ITIN). If the winner fails to give you a TIN, backup

Local Tax

Information, earlier.

withholding applies. See

Withholding

under Bingo, Keno, and

Box 13. Enter the abbreviated name of the state and your state

Slot Machines, earlier.

identification number.

Box 10

Box 14. Enter the amount of state winnings.

Enter the location of the person paying the winnings, if

Box 15. Enter the amount of state income tax withheld.

applicable.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Boxes 11 and 12

Box 18. Enter the name of your locality.

As verification of the name, address, and TIN of the person

receiving the winnings, enter the identification numbers from two

3. Bingo, Keno, and Slot Machines

forms of identification. Acceptable forms of identification include

a driver's license, social security card, or voter registration. Enter

File Form W-2G for every person to whom you pay $1,200 or

the number and the state or jurisdiction. In some instances, the

more in gambling winnings from bingo or slot machines, or

number may be the same number as in box 9.

$1,500 or more from keno after the price of the wager for the

winning keno game is deducted. If the winnings are not paid in

cash, the FMV of the item won is considered the amount of the

Boxes 13 Through 18

winnings. Total all winnings from each bingo or keno game.

These boxes are provided for your convenience only and need

Winnings and losses from other wagering transactions are not to

not be completed for the IRS. See

State Tax Information

and

be taken into account in arriving at the $1,200 or $1,500 figure.

Local Tax

Information, earlier.

Box 13. Enter the abbreviated name of the state and your state

Withholding

identification number.

Regular gambling withholding does not apply to winnings from

Box 14. Enter the amount of state winnings.

bingo, keno, or slot machines. However, if the recipient of

reportable gambling winnings from bingo, keno, or slot machines

Box 15. Enter the amount of state income tax withheld.

does not provide a TIN, you must backup withhold. That is, if the

Box 16. Enter the amount of local winnings.

winnings are at least $1,200 from bingo or slot machines or

$1,500 from keno, backup withholding applies to the amount of

Box 17. Enter the amount of local income tax withheld.

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

Box 18. Enter the name of your locality.

wagered.

4. Poker Tournaments

Box 1

File Form W-2G for each person to whom you pay more than

Enter payments of $1,200 or more from bingo or slot machines

$5,000 in winnings, reduced by the amount of the wager or

or payments of $1,500 or more from keno.

buy-in, from each poker tournament you have sponsored.

Winnings and losses of the participant from other poker

Box 2

tournaments you have sponsored during the year are not taken

into account in arriving at the $5,000 amount.

Enter the date of the winning transaction.

Withholding and backup withholding. If you file Form W-2G

for the person to whom you pay more than $5,000 in net

Box 3

winnings from a poker tournament, and provide a copy of Form

Enter the type of wager (that is, bingo, keno, or slot machines)

W-2G to such person, regular gambling withholding does not

and the amount of the wager.

apply to the winnings. However, if the person who wins more

than $5,000 does not provide a TIN, you must apply backup

withholding to the full amount of the winnings from the

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Instructions for Forms W-2G and 5754 (2014)

Instructions For Form W-2g And 5754 - 2014 Page 4

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