Updated October 19, 2026. Quick answer: Form W-2G is the statement a payer gives you for certain gambling winnings. Its instructions say “File Form W-2G, Certain Gambling Winnings, to report gambling winnings and any federal income tax withheld on those winnings.” The table below sends you to the page for each box or for the type of gambling you were paid for.
The boxes and the games, one page each
Each row links to the page that reads that part of the form. The right column is a line from the winner copy or from the payer’s instructions for Forms W-2G and 5754. For the amount that goes in box 1 and the winner’s own reporting, the page on boxes 1 and 7 is the starting point.
| Page | What the form or its instructions say |
|---|---|
| Form W-2G boxes 1 and 7 | “Enter payments that meet or exceed the applicable reporting threshold.” |
| Form W-2G boxes 2, 3, 5, 6, 8 and 10 | “Enter the date of the winning transaction.” |
| Form W-2G box 4 and boxes 13 to 18 | “Any federal income tax withheld on these winnings is shown in this box.” |
| Form W-2G boxes 9, 11, 12 and Form 5754 | “Enter the TIN of the person receiving the winnings.” |
| Lottery and sweepstakes winnings | “The requirements in this section apply to church raffles, charity drawings, etc.” |
| Bingo, keno and slot machine winnings | “Total all winnings from all wagers made during a single bingo or keno game” |
| Poker tournament winnings | “from each poker tournament you have sponsored” |
| Sports wagering winnings | “A section has been added with information on reporting gambling winnings earned from wagering on sports.” |
What the winner copy says
The winner’s instructions are short. On box 1 they say: “The payer must furnish a Form W-2G to you if you receive gambling winnings subject to federal income tax withholding.” On box 4: “Federal income tax must be withheld on certain winnings less the wager.”
The winner copy gives no dollar threshold of its own and sends you to Publication 1099. The payer’s instructions for the 2026 calendar year say: “The minimum threshold amount for payments made in calendar year 2026 is $2,000.” Whether a particular payment is reported also turns on the type of gambling, as the pages for each game explain. For where the winnings go on a return, see Schedule 1 line 8b and Form 1040 line 25.
Edition this guide follows
These pages read Form W-2G (Rev. January 2026) and the Instructions for Forms W-2G and 5754 (Rev. January 2026), the current files irs.gov served on 2026-10-19. The instructions say “Form W-2G and its instructions have been converted from an annual revision to continuous use.” No earlier edition is compared on these pages. Check the version printed on the form you received.
What is not covered here
Boxes 5 and 6 and the cashier and window boxes are read together with boxes 2 and 3 on one page, and horse racing, dog racing and jai alai are covered with the box 1 page. Payments to nonresident aliens and the state-specific rules are not covered.
Common mistakes
- Waiting for a Form W-2G before counting winnings. The winner copy says to “report all gambling winnings”, which is every payment, not only the ones a payer reported on a form.
- Assuming one threshold fits every game. The instructions treat “Bingo, Keno, and Slot Machines” separately from the games that require winnings of at least 300 times the wager.
- Ignoring box 4 on a form that shows tax withheld. The winner copy says to “Include the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld.”
Related: Schedule 1 line 8b, Form 1040 line 25, Schedule 1 (Form 1040), and Form W-9.
Sources
- Form W-2G, Certain Gambling Winnings (Rev. January 2026), with Instructions to Winner: https://www.irs.gov/pub/irs-pdf/fw2g.pdf
- Instructions for Forms W-2G and 5754 (Rev. January 2026): https://www.irs.gov/pub/irs-pdf/iw2g.pdf
- IRS: About Form W-2G: https://www.irs.gov/forms-pubs/about-form-w-2g
Read from the IRS documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.