Instructions for Payer
corporations. See the Instructions for Form 1042-S. Also
To complete Form W-2G, use:
see Pub. 515, Withholding of Tax on Nonresident Aliens
• The 2018 General Instructions for Certain Information
and Foreign Entities.
Returns, and
Form 5754. If the person receiving the winnings is not the
• The 2018 Instructions for Forms W-2G and 5754.
actual winner or is a member of a group of winners, see the
To order these instructions and additional forms, go to
instructions for Form 5754, Statement by Person(s)
Receiving Gambling Winnings, in the 2018 Instructions for
Forms W-2G and 5754.
Due dates. Furnish Copies B and C of this form to the
winner by January 31, 2019.
Need help? If you have questions about reporting on Form
W-2G, call the information reporting customer service site
File Copy A of this form with the IRS by
toll free at 1-866-455-7438 or 304-263-8700 (not toll free).
February 28, 2019. If you file electronically, the due date is
If you are deaf, hard of hearing, or have a speech disability
April 1, 2019.
and have access to TTY/TDD equipment, you can call
Withholding. You may be required to withhold federal
304-579-4827 (not toll free).
income tax from cash or noncash gambling winnings. See
Future developments. For the latest information about
the 2018 Instructions for Forms W-2G and 5754 for the
developments related to Form W-2G and its instructions,
rates.
such as legislation enacted after they were published, go
Foreign winners. Use Form 1042-S, Foreign Person’s U.S.
to
Source Income Subject to Withholding, to report gambling
winnings paid to nonresident aliens and foreign