Updated October 19, 2026. Quick answer: Boxes 2, 3, 5, 6, 8 and 10 of Form W-2G are descriptive entries the payer makes: the date won, the type of wager, a transaction identifier, the race or event, and who paid you and where. They do not carry a dollar amount. What goes in each box depends on the type of gambling, and for some games the instructions say a box is not applicable.
What these boxes are
On Form W-2G the dollar boxes are 1, 4, 7 and the state and local amounts. Boxes 2, 3, 5, 6, 8 and 10 are the descriptive ones. The form calls them Date won, Type of wager, Transaction, Race, Cashier and Window. Which of them the payer fills in changes with the game, so a box that is blank on your copy may be blank by design.
The filer instructions are written for the payer, the casino, track, lottery or sportsbook that prepares the form. They are still the best public description of what each box on your copy should contain. The instructions describe the whole set as part of a single task: “File Form W-2G, Certain Gambling Winnings, to report gambling winnings and any federal income tax withheld on those winnings.” The dollar boxes are covered in Form W-2G box 1 and box 7 and Form W-2G box 4 and boxes 13 to 18, and the identification boxes in Form W-2G boxes 9, 11 and 12 and Form 5754.
Box 2 and box 3: the date and the type of wager
The table gives the wording for each game type. Two of the date entries carry an explicit warning that the date is the date of the event, not the date of payment.
| Box and game type | What the payer’s instructions say |
|---|---|
| Box 2, horse racing and other wagering | “Enter the date of the winning event. This isn’t the date the money was paid if it was paid after the date of the race (or game).” |
| Box 2, sweepstakes, wagering pools and lotteries | “Enter the date of the winning transaction, such as the date of the drawing of the winning number. This might not be the date the winnings are paid.” |
| Box 2, bingo, keno and slot machines | “Enter the date of the winning transaction.” |
| Box 2, poker tournaments | “Enter the date of the poker tournament.” |
| Box 2, sports wagering | “Enter the date of the winning event. This isn’t the date the money was paid if it was paid after the date of the sporting event.” |
| Box 3, horse racing and other wagering | “Enter the type of wager if other than a regular race bet, for example, Daily Double or Big Triple.” |
| Box 3, sweepstakes, wagering pools and lotteries | “Enter the type of wager (such as raffle or 50-50 drawing) or the name of the lottery (such as Instant, Big 50, Baker’s Dozen, or Powerball) and the price of the wager ($.50, $1, etc.).” |
| Box 3, bingo, keno and slot machines | “Enter the type of wager (bingo, keno, or slot machines) and the amount of the wager.” |
| Box 3, poker tournaments | “Enter “poker tournament” in the entry space.” |
| Box 3, sports wagering | “Enter the type of wager or sport bet.” |
The date sentences matter if your payment arrived later than the event. The instructions for horse racing and sports wagering say the box 2 date “isn’t the date the money was paid” when payment came after the race, game or sporting event. For lotteries the wording is softer: “This might not be the date the winnings are paid.” So a gap between the date in box 2 and the date money reached you is not by itself a sign of an error on the form.
Box 5 and box 6: transaction and race
These are the boxes most likely to be empty. The instructions treat box 5 and box 6 differently for each game.
| Box and game type | What the payer’s instructions say |
|---|---|
| Box 5, horse racing and other wagering | “Box 5 Not applicable.” |
| Box 5, sweepstakes, wagering pools and lotteries | “For a state lottery, enter the ticket number or other identifying number.” |
| Box 5, bingo, keno and slot machines | “Enter the ticket number, card number (and color, if applicable), machine serial number, or any other information that will help identify the winning transaction.” |
| Box 5, poker tournaments | “Enter the name of the tournament and its sponsor.” |
| Box 5, sports wagering | “Boxes 5, 8, and 10 Not applicable.” |
| Box 6, horse racing and other wagering | “Enter the race (or game) applicable to the winning ticket.” |
| Box 6, sweepstakes, wagering pools and lotteries | “Boxes 6, 8, and 10 Not applicable.” |
| Box 6, bingo, keno and slot machines | “Boxes 6 and 7 Not applicable.” |
| Box 6, poker tournaments | “Boxes 6 Through 8 and Box 10 Not applicable.” |
| Box 6, sports wagering | “Enter the sporting event applicable to the winnings.” |
For bingo, keno and slot machines the box 5 entry is meant to help with identification of the payout. The sentence says the payer should enter “any other information that will help identify the winning transaction.” If you need to match a payout to a card, ticket or machine, this is the box the instructions assign to that job.
Box 8 and box 10: cashier and window
Boxes 8 and 10 are about the person and place that made the payment, and only two of the five headings use them.
| Box and game type | What the payer’s instructions say |
|---|---|
| Boxes 8 and 10, horse racing and other wagering | “Box 8 or 10 Enter the cashier and/or window number making the winning payment.” |
| Boxes 8 and 10, sweepstakes, wagering pools and lotteries | “Boxes 6, 8, and 10 Not applicable.” |
| Box 8, bingo, keno and slot machines | “Enter the initials of the person paying the winnings.” |
| Box 10, bingo, keno and slot machines | “Enter the location of the person paying the winnings, if applicable.” |
| Boxes 8 and 10, poker tournaments | “Boxes 6 Through 8 and Box 10 Not applicable.” |
| Boxes 8 and 10, sports wagering | “Boxes 5, 8, and 10 Not applicable.” |
The horse racing and other wagering heading groups the two boxes in one sentence, so a payer there might enter either a cashier or a window number or both. For bingo, keno and slot machines the initials go in box 8 and the location goes in box 10.
What you can check these boxes against
Because these are payer entries, the things you can compare them with are the ones the wording itself names. A date in box 2 can be compared with the event, per “Enter the date of the winning event.” A box 3 entry for a lottery can be compared with the ticket you hold, since the instructions name the wager type and “the price of the wager”. A box 5 entry for bingo can be compared with the ticket or card, because the instructions say it is the “ticket number, card number (and color, if applicable), machine serial number”. If any entry looks different from what you hold, ask the payer, whose name and telephone number are printed at the top of the form.
Nothing on this page changes how much income is reported. That is determined by box 1, described in Form W-2G box 1 and box 7, and the winner copy says where it goes: Schedule 1 lines 8a and 8b covers the Other income line on Schedule 1, which you can also read in the context of Form 1040.
The game pages
The game pages in this series go through the same boxes for each type: lottery and sweepstakes winnings, bingo, keno and slot machine winnings, poker tournament winnings and sports wagering winnings.
Edition and box numbers
This page reads 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 state: “Form W-2G and its instructions have been converted from an annual revision to continuous use.” They add: “Both the form and instructions will be updated as needed.” No earlier edition is compared on this page. Check the version printed on the form you received, because box numbers and wording can change when a form is updated.
Common mistakes
- Assuming a blank box 5, 6, 8 or 10 is a mistake. For several games the instructions say “Not applicable.”
- Reading the box 2 date as the day you were paid. For horse racing the instructions say “This isn’t the date the money was paid if it was paid after the date of the race (or game).”
- Expecting every game to use box 3 the same way. The poker tournament heading says “Enter “poker tournament” in the entry space.” while a lottery entry names the lottery and the price.
Related: Schedule 1 lines 8a and 8b, Form 1040, and Schedule 1 (Form 1040).
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.