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Withholding

federally-recognized Indian tribe, voter registration card, or

completed and unmodified Form W-9. Enter the number and the

Regular gambling withholding doesn't apply to winnings from

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

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

same number as in box 9.

reportable gambling winnings from bingo, keno, or slot machines

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

One of the two forms of identification that the recipient

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

presents must include the recipient's photograph. Gaming

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

establishments owned or licensed by a tribal government may

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

waive the photo ID requirement for payees who are members of

wagered.

that federally-recognized Indian tribe and present a tribal

member identification card issued by the same tribal

Box 1

government.

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

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

Boxes 13 Through 18

These boxes are provided for your convenience only and need

You may use the optional aggregate reporting method to

not be completed for the IRS. See

State Tax Information

and

report these payments. Under this method, aggregate multiple

Local Tax

Information, earlier.

payments of reportable gambling winnings from bingo, keno, or

slot machines received by a payee in a 24-hour calendar day or

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

“gaming day” on a single Form W-2G. A “gaming day” is a

identification number.

24-hour period that ends at a particular time chosen by the

Box 14. Enter the amount of state winnings.

gaming establishment (generally when the establishment is

closed or when business is slowest, such as between 3:00 a.m.

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

and 6:00 a.m.). On December 31st, all open information

Box 16. Enter the amount of local winnings.

reporting periods must close at 11:59 p.m. to end by the end of

the calendar year. On January 1st, all information reporting

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

periods must begin at 12:00 a.m. For more details and

Box 18. Enter the name of your locality.

recordkeeping requirements, see Regulations section

1.6041-10(g).

4. Poker Tournaments

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

Box 2

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

Enter the date of the winning transaction.

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

Box 3

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

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

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

and the amount of the wager.

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

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

Box 4

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

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

Enter any backup withholding.

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

withholding to the full amount of the winnings from the

Box 5

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

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

reporting, withholding, or backup withholding.

machine serial number, or any other information that will help

identify the winning transaction.

Box 1

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

Boxes 6 and 7

from a poker tournament.

Not applicable.

Box 2

Box 8

Enter the date of the poker tournament.

Enter the initials of the person paying the winnings.

Box 3

Box 9

Enter “poker tournament” in the entry space.

This is required information. Enter the TIN of the person

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

Box 4

security number (SSN) or individual taxpayer identification

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

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

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

withholding applies. See

Withholding

under Bingo, Keno, and

Slot Machines, earlier.

enter the backup withholding amount.

Box 5

Box 10

Enter the name of the tournament and its sponsor.

Enter the location of the person paying the winnings, if

applicable.

Boxes 6 Through 8 and Box 10

Boxes 11 and 12

Not applicable.

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

receiving the winnings, enter the identification numbers from two

Box 9

forms of identification. Acceptable forms of identification include

This is required information. Enter the TIN of the person

a driver's license, passport, social security card, military

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

identification card, tribal member identification card issued by a

-5-

Instructions for Forms W-2G and 5754 (2018)

Instructions For Forms W-2g And 5754 - Certain Gambling Winnings And Statement By Person(S) Receiving Gambling Winnings - 2018 Page 5

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