Form W-2G: Certain Gambling Winnings

Reports gambling winnings and any federal income tax withheld. Required when winnings exceed certain thresholds depending on the type of gambling activity.

Download Form W-2G PDF About on IRS.gov Instructions PDF

Who Files This Form?

Casinos, racetracks, lotteries, and other payers of gambling winnings exceeding reporting thresholds.

Key Fields

Gross winnings
Date won
Type of wager
Federal tax withheld
State/local winnings
State/local tax withheld

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Penalties range from $60 to $310 per form for late filing.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Schedule 1

Additional Income and Adjustments to Income

Form 945

Annual Return of Withheld Federal Income Tax

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