Instructions For Forms W-2g And 5754 - 2017 (Page 4 of 5) in pdf

Boxes 11 and 12

Box 9

Except for winnings from state lotteries, enter the identification

This is required information. Enter the TIN of the person

numbers from two forms of identification as verification of the

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

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

security number (SSN) or individual taxpayer identification

Acceptable forms of identification include a driver's license,

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

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

withholding applies. See

Withholding

under Bingo, Keno, and

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

Slot Machines, earlier.

the same number as in box 9.

Box 10

Boxes 13 Through 18

Enter the location of the person paying the winnings, if

These boxes are provided for your convenience only and need

applicable.

not be completed for the IRS. See

State Tax Information

and

Local Tax

Information, earlier.

Boxes 11 and 12

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

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

identification number.

receiving the winnings, enter the identification numbers from two

forms of identification. Acceptable forms of identification include

Box 14. Enter the amount of state winnings.

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

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

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

number may be the same number as in box 9.

Box 16. Enter the amount of local winnings.

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

Boxes 13 Through 18

Box 18. Enter the name of your locality.

These boxes are provided for your convenience only and need

not be completed for the IRS. See

State Tax Information

and

3. Bingo, Keno, and Slot Machines

Local Tax

Information, earlier.

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

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

more in gambling winnings from bingo or slot machines, or

identification number.

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

winning keno game is deducted. If the winnings aren't paid in

Box 14. Enter the amount of state winnings.

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

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

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

Winnings and losses from other wagering transactions aren't to

Box 16. Enter the amount of local winnings.

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

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

Withholding

Box 18. Enter the name of your locality.

Regular gambling withholding doesn't apply to winnings from

4. Poker Tournaments

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

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

reportable gambling winnings from bingo, keno, or slot machines

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

doesn't provide a TIN, you must backup withhold. That is, if the

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

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

Winnings and losses of the participant from other poker

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

tournaments you have sponsored during the year aren't taken

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

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

wagered.

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

Box 1

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

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

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

W-2G to such person, regular gambling withholding doesn't

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

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

than $5,000 doesn't provide a TIN, you must apply backup

Box 2

withholding to the full amount of the winnings from the

tournament. Net winnings of $5,000 or less aren't subject to

Enter the date of the winning transaction.

reporting, withholding, or backup withholding.

Box 3

Box 1

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

Enter payments of more than $5,000 in net gambling winnings

and the amount of the wager.

from a poker tournament.

Box 4

Box 2

Enter any backup withholding.

Enter the date of the poker tournament.

Box 5

Box 3

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

Enter “poker tournament” in the entry space.

machine serial number, or any other information that will help

identify the winning transaction.

Box 4

Boxes 6 and 7

Enter zero as the amount, unless the winning person hasn't

provided a TIN. If the winning person hasn't provided a TIN,

Not applicable.

enter the backup withholding amount.

Box 8

Enter the initials of the person paying the winnings.

-4-

Instructions for Forms W-2G and 5754 (2017)

Instructions For Forms W-2g And 5754 - 2017 Page 4

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