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security number (SSN) or individual taxpayer identification

winnings from a state-conducted lottery need not provide

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

identification other than his or her taxpayer identification number

withholding applies. See

Withholding and backup

withholding,

(TIN).

earlier.

Part I lists the identification of the person to whom the

winnings are paid, and Part II lists the actual winners, their

Boxes 11 and 12

respective shares of the winnings, and any additional winnings

from

identical

wagers. Identical wagers are defined earlier in the

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

Specific Instructions for Form W-2G.

receiving the winnings, enter the identification numbers from two

forms of identification. Acceptable forms of identification include

In Part II, the person receiving the winnings must provide the

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

name, address, TIN, respective share of the winnings, and

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

additional winnings from identical wagers for each of the

number may be the same number as in box 9.

winners. In addition, if regular gambling withholding is required,

the form must be signed, under penalties of perjury, and dated

Boxes 13 Through 18

by the person receiving the winnings.

These boxes are provided for your convenience only and need

The form must be returned to the payer for preparation of

not be completed for the IRS. See

State Tax Information

and

Form W-2G for each of the persons listed as winners. Forms

Local Tax

Information, earlier.

W-2G may be issued immediately or by January 31 following the

year of the payment.

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

identification number.

Do not send Form 5754 to the IRS. Keep it for your records.

Box 14. Enter the amount of state winnings.

Withholding and Forms W-2G for Multiple

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

Winners

Box 16. Enter the amount of local winnings.

If more than one person shares in the winnings from a single

wager, the total amount of the winnings (minus the amount

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

wagered) will determine the amount of the proceeds for

Box 18. Enter the name of your locality.

purposes of reporting and withholding. Do not allocate winnings

to each winner before determining whether the withholding or

Specific Instructions for Form 5754

reporting thresholds were reached.

For example, E purchases a sweepstakes ticket for $1 on

Use Form 5754, Statement by Person(s) Receiving Gambling

behalf of himself and S, who contributes an equal amount of the

Winnings, to prepare Form W-2G only when the person

ticket price and who will share equally in any winnings. The ticket

receiving gambling winnings subject to reporting or withholding

wins $5,002. Because the winnings ($5,002 - $1 = $5,001) are

isn't the actual winner or is a member of a group of two or more

more than $5,000, you must withhold 24% of $5,001. You must

people sharing the winnings, such as by sharing the proceeds of

prepare Form W-2G for E and a separate Form W-2G for S using

the same winning ticket. The payer is required to file Forms

the information furnished to you on Form 5754.

W-2G based on Form 5754.

The person receiving the winnings must furnish all the

information required by Form 5754. However, a recipient of

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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 6

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