Updated October 19, 2026. Quick answer: Bingo, keno and slot machine winnings are reported on Form W-2G when they meet the reporting threshold, but regular gambling withholding does not apply to them. Tax appears in box 4 only when the payer had to backup withhold because no taxpayer identification number was given. Box 5 identifies the ticket, card or machine, and box 4 goes on Form 1040 as tax withheld.
When these winnings are reported
The payer’s instructions say: “File Form W-2G for every person to whom you pay gambling winnings that meet or exceed the applicable reporting threshold from bingo or slot machines, or gambling winnings that meet or exceed the applicable reporting threshold from keno after the price of the wager for the winning keno game is deducted.”
Two details decide what counts. For a prize that is not cash: “If the winnings aren’t paid in cash, the FMV of the item won is considered the amount of the winnings.” For how winnings are added up: “Total all winnings from all wagers made during a single bingo or keno game to determine whether the winnings are reportable.” “Winnings and losses from other wagering transactions aren’t to be taken into account when determining the applicable reporting threshold.”
The reporting threshold is not a fixed number across years. The instructions say: “For calendar years after 2025, the minimum threshold amount for reporting certain payments and backup withholding on certain information returns, including the Form W-2G, will be adjusted yearly for inflation.” “The minimum threshold amount for payments made in calendar year 2026 is $2,000.”
For the other boxes on the form, see the Form W-2G boxes guide.
What each box shows for these games
Box 3 carries the type of game and the amount of the wager, and box 5 is the box that points back to the specific card, ticket or machine.
| Box | What the payer’s instructions say |
|---|---|
| Box 1, reportable winnings | “Enter payments that meet or exceed the applicable reporting threshold.” |
| Box 2, date won | “Enter the date of the winning transaction.” |
| Box 3, type of wager | “Enter the type of wager (bingo, keno, or slot machines) and the amount of the wager.” |
| Box 4, federal income tax withheld | “Enter any backup withholding.” |
| Box 5, transaction | “Enter the ticket number, card number (and color, if applicable), machine serial number, or any other information that will help identify the winning transaction.” |
| Boxes 6 and 7 | “Not applicable.” |
| Box 8, cashier | “Enter the initials of the person paying the winnings.” |
| Box 9, winner’s TIN | “This is required information.” “Enter the TIN of the person receiving the winnings.” |
| Box 10, window | “Enter the location of the person paying the winnings, if applicable.” |
| Boxes 11 and 12, identification | “As verification of the name, address, and TIN of the person receiving the winnings, enter the identification numbers from two forms of identification.” |
| Boxes 13 to 18, state and local | “These boxes are provided for your convenience only and need not be completed for the IRS.” |
Withholding on bingo, keno and slots
Regular gambling withholding does not apply to these games: “Regular gambling withholding doesn’t apply to winnings from bingo, keno, or slot machines.” What can apply is backup withholding: “However, if the recipient of reportable gambling winnings from bingo, keno, or slot machines doesn’t provide a TIN, you must backup withhold.” “If the winnings meet or exceed the applicable reporting threshold from bingo, keno, or slot machines backup withholding of 24% applies to the amount of the winnings reduced, at the option of the payer, by the amount wagered.”
A Form W-9 is one way to give the payer your number, and it has a second use at the window, covered below.
The cleanest summary of the two kinds of withholding is this: “If a payment is already subject to regular gambling withholding, it isn’t subject to backup withholding.” Box 4 is described further in Form W-2G box 4 and boxes 13 to 18.
The gaming day option
A casino or hall that pays you more than once in a day may combine the payments. The instructions say: “A payer may use the optional aggregate reporting method to report more than one payment of reportable gambling winnings from bingo, keno, or slot machines received by a payee in a” 24 hour calendar day or gaming day on a single information return. The instructions define the term: “is a 24hour period that ends at a particular time chosen by the gaming establishment”. They add that “On December 31st, all open information reporting periods must close at 11:59 p.m. to end by the end of the calendar year.” If one form lists several payments, the combined amount is what box 1 shows. See Form W-2G boxes 1 and 7 for box 1.
Identification at the window
Boxes 11 and 12 record your identification. The instructions say that a payee in these games “must present two forms of identification, one of which must include the payee’s photo.” “A completed and signed Form W-9 is acceptable as the nonphoto form of identification.” “Gaming establishments owned or licensed by a tribal government of a federally recognized Indian tribe may waive the photo ID requirement for payees who are members of that tribe and present a tribal member identification card issued by the same tribe.”
Shared winnings
If more than one person is entitled to the prize, the winner’s copy says: “Prepare Form 5754 if another person is entitled to any part of these winnings.” “Give Form 5754 to the payer, who will use Form 5754 to prepare Form W-2G for each person listed as a winner.”
Where it goes on the return
The winner’s copy of the form tells you where each part goes. For box 1: “Generally, report all gambling winnings under the” Other income line of Schedule 1 (Form 1040), and the Schedule 1 lines 8a and 8b page covers that part of the return. For box 4: “Include the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld.” That is the line described on the Form 1040 line 25 page.
The winner’s copy also says: “Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved.”
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.” “Both the form and instructions will be updated as needed.” No earlier edition is compared here. Check the year and edition printed on the form you received, because box numbers can change between editions.
Common mistakes
- Expecting 24% to be withheld on every large slot or bingo win. The instructions say “Regular gambling withholding doesn’t apply to winnings from bingo, keno, or slot machines.”
- Counting a keno prize before the ticket price. The instructions say reporting is judged on winnings “from keno after the price of the wager for the winning keno game is deducted”.
- Mixing in results from other games. The instructions say “Winnings and losses from other wagering transactions aren’t to be taken into account when determining the applicable reporting threshold.”
Related: Schedule 1 lines 8a and 8b, Schedule 1 (Form 1040), Form 1040 line 25, 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.