Updated October 19, 2026. Quick answer: Box 9 of Form W-2G is the winner’s taxpayer identification number, and boxes 11 and 12 hold the numbers from two forms of identification, one of which must include a photograph in most cases. The winner copy also explains when you must sign the form and when a Form 5754 is prepared for another person entitled to the winnings.
What box 9 reports
For every type of gambling the payer’s instructions give the same box 9 entry: “This is required information. Enter the TIN of the person receiving the winnings.” “For an individual, this will be the social security number (SSN) or individual taxpayer identification number (ITIN).” “If the winner fails to give you a TIN, backup withholding applies.”
The winner copy ties this to the withholding box: “Certain winnings that are not subject to regular gambling withholding may be subject to backup withholding if you did not provide your taxpayer identification number (TIN) to the payer.” That is explained in Form W-2G box 4 and boxes 13 to 18. To give a payer a number in writing the instructions mention Form W-9, and the payer-side sentence is “You may use Form W-9, Request for Taxpayer Identification Number and Certification, to request the TIN of the recipient.”
Boxes 11 and 12: two forms of identification
Boxes 11 and 12 are headed First identification no. and Second identification no. on the form. The instructions say what they are for: “As verification of the name, address, and TIN of the person receiving the winnings, enter the identification numbers from two forms of identification.”
| Where it appears | What the payer’s instructions say |
|---|---|
| Horse racing, lotteries and most games (boxes 11 and 12) | “Acceptable forms of identification include a driver’s license, passport, social security card, military identification card, tribal member identification card issued by a federally recognized Indian tribe, voter registration card, or completed and unmodified Form W-9.” |
| Poker tournaments (boxes 11 and 12) | “Acceptable forms of identification include a driver’s license, social security card, or voter registration.” |
| State lotteries (boxes 11 and 12) | “Except for winnings from state lotteries, as verification of the name, address, and TIN of the person receiving the winnings, enter the identification numbers from two forms of identification.” |
The instructions add how the entry is made: “Enter the number and the state or jurisdiction. In some instances, the number may be the same number as in box 9.” So a repeat of your own TIN in box 11 or 12 is not necessarily an error.
The photo requirement
The filer instructions say “One of the two forms of identification that the recipient presents must include the recipient’s photograph.” The What’s New section states the same rule for a payee at the withholding thresholds: “must present two forms of identification, one of which must include the payee’s photo.” It also says how a Form W-9 fits: “A completed and signed Form W-9 is acceptable as the nonphoto form of identification.”
There is a tribal exception for gaming establishments: “Gaming establishments owned or licensed by a tribal government may waive the photo ID requirement for payees who are members of that federally recognized Indian tribe and present a tribal member identification card issued by the same tribal government.”
The same What’s New paragraph says these rules “affect boxes 11 and 12” in the instructions for the games it lists. It sets a carve-out for one game: the payee rule applies to withholding-threshold winnings “but not from a state-conducted lottery”.
Your signature on the form
The form has a signature line under a statement made under penalties of perjury: “the name, address, and taxpayer identification number that I have furnished correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.”
The winner copy tells you when it applies: “You must sign Form W-2G if you are the only person entitled to the winnings and the winnings are subject to regular gambling withholding.” “Return the signed form to the payer, who will give you your copies.” The sports wagering instructions word the same condition for the payer: “If gambling withholding is required, the winner must sign Form W-2G, under penalties of perjury, stating that they are the sole winner and that the information listed on the form is correct.”
Other winners and Form 5754
If you are not the only person entitled to the winnings, the winner 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.”
The filer instructions explain when the form is used: “Use Form 5754, Statement by Person(s) Receiving Gambling Winnings, to prepare Form W-2G only when the person receiving gambling winnings subject to reporting or withholding isn’t the actual winner or is a member of a group of two or more people sharing the winnings, such as by sharing the proceeds of the same winning ticket.”
They describe the two parts: “Part I lists the identification of the person to whom the winnings are paid, and Part II lists the actual winners, their respective shares of the winnings, and any additional winnings from Identical Wagers.” The person who receives the winnings supplies the information: “The person receiving the winnings must furnish all the information required by Form 5754.” And “In addition, if regular gambling withholding is required, the form must be signed, under penalties of perjury, and dated by the person receiving the winnings.”
Where Form 5754 goes
The routing is spelled out: “The form must be returned to the payer for preparation of Form W-2G for each of the persons listed as winners.” “Forms W-2G may be issued immediately or by January 31 following the year of the payment.” One instruction is easy to miss: “Do not send Form 5754 to the IRS. Keep it for your records.”
A state lottery winner has a narrower duty: “a recipient of winnings from a state-conducted lottery need not provide identification other than their taxpayer identification number (TIN).” Backup withholding on a missing number is discussed on Form 1099-DIV box 4 for a different form.
Several winners on one wager
When the winnings are shared the rules look at the total, not each person’s slice: “If more than one person shares in the winnings from a single wager, the total amount of the winnings (minus the amount wagered) will determine the amount of the proceeds for purposes of reporting and withholding.” “Do not allocate winnings to each winner before determining whether the withholding or reporting thresholds were reached.” The amounts reported and withheld come from box 1, covered in Form W-2G box 1 and box 7, and box 4, covered in Form W-2G box 4 and boxes 13 to 18. The Form 1040 line for withholding is explained at Form 1040 line 25.
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
- Handing over only one ID. The instructions say to enter “the identification numbers from two forms of identification.”
- Mailing Form 5754 to the IRS. The instructions say “Do not send Form 5754 to the IRS. Keep it for your records.”
- Splitting a shared prize before checking thresholds. The instructions say “Do not allocate winnings to each winner before determining whether the withholding or reporting thresholds were reached.”
Related: Form W-9, Form 1040 line 25, and Form 1099-DIV box 4.
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.