Form W-2G Instructions for 2026

Before you start: what you will need

Form W-2G reports four categories of information: who paid the winnings, who won them, how much was won and withheld, and what kind of wager produced them. Every box on the form supports one of these four categories.

Have the following ready before filing:

• Payer's name, address, telephone number, and TIN
• Winner's name, address, and TIN
• The type of gambling, the amount wagered, and the date of the winning event
• The total winnings, including the fair market value of any noncash prize
• Winnings from any identical wagers
• Any federal, state, or local income tax withheld
• ID numbers from two forms of identification presented by the winner
• A completed Form 5754 if the person collecting the winnings is not the only winner

What changed in the Form W-2G instructions for 2026

The following changes affect several of the instructions below and should be reviewed before filing.

The minimum reporting threshold is now $2,000. For payments made after 2025, the minimum threshold for reporting and backup withholding on certain information returns, including Form W-2G, will be adjusted for inflation each year. For 2026 payments, it is $2,000. Check IRS Publication 1099 for the applicable threshold for each type of gambling.

Sports wagering has its own section. The 2026 instructions add specific reporting rules for sports wagering, separate from horse racing and other wagering.

The FIRE system retires after the 2026 filing season. For tax year 2026 information returns filed during the 2027 filing season, IRIS will be the IRS's electronic filing system for information returns. Current FIRE users should complete their transition to IRIS before filing their 2026 returns. Learn More

Form W-2G box-by-box instructions

Several boxes change meaning depending on the type of gambling. This table shows what goes in each game-specific box, and the sections after it cover each box in more detail.

• Box 1: Reportable winnings

  Enter winnings that meet or exceed the applicable reporting threshold. For most games other than bingo, keno, slots, and poker, the winnings must also be at least 300 times the wager. For a noncash prize, such as a car, use its fair market value.

  For bingo, keno, and slot machines, you may use the optional aggregate reporting method. This combines a winner's reportable payments from one 24-hour calendar day or gaming day on a single Form W-2G. All open reporting periods must close at 11:59 p.m. on December 31.

• Box 2: Date won

  Enter the date of the winning event, such as the race, game, or drawing. This is not necessarily the date the winnings were paid.

• Box 3: Type of wager

  Enter the type of wager. What this includes depends on the game, as shown in the table above. For example, enter Daily Double for a race bet or Powerball and $2 for a lottery ticket.

• Box 4: Federal income tax withheld

  Enter all federal income tax withheld, whether regular gambling withholding or backup withholding. For poker tournaments, enter zero unless the winner did not provide a TIN. Report all gambling withholding on Form 945 as well.

• Box 5: Transaction

  Enter information that identifies the winning transaction, such as a ticket number, card number and color, or machine serial number. It does not apply to racing or sports wagering.

• Box 6: Race

  Enter the race or game for racing and jai alai, or the sporting event for sports wagering.

• Box 7: Winnings from identical wagers

  Enter additional winnings from identical wagers. Two or more wagers are identical when they are placed with the same payer and depend on the same event. For racing and jai alai, they must also be in the same parimutuel pool.

• Box 8: Cashier, and Box 10: Window

  For racing, enter the cashier or window number making the payment. For bingo, keno, and slots, enter the initials of the person paying in Box 8 and their location in Box 10.

• Box 9: Winner's TIN

  This box is required. Enter the winner's Social Security number or ITIN. If the winner does not provide a TIN, backup withholding applies.

• Boxes 11 and 12: First and second identification numbers

  Enter the ID numbers, with the issuing state or jurisdiction, from two forms of identification. Acceptable IDs include a driver's license, passport, Social Security card, military ID, tribal member ID, voter registration card, or a completed, unmodified Form W-9. One ID must include a photo.

  Tribal gaming establishments may waive the photo requirement for members of their own tribe who present a tribal ID from that tribe. These boxes are not required for state lottery winners. For poker tournaments, the instructions list a driver's license, Social Security card, or voter registration as acceptable.

• Boxes 13 to 18: State and local information

  These boxes are optional for the IRS and are completed when state or local tax applies.

  Box	What it reports
  13	State abbreviation and payer's state ID number
  14	State winnings
  15	State income tax withheld
  16	Local winnings
  17	Local income tax withheld
  18	Name of locality

If you complete Box 15, also complete Boxes 13 and 14. If you complete Box 17, also complete Boxes 16 and 18. Send Copy 1 to a state or local tax department that requires a paper copy, and give Copy 2 to the winner.

Form W-2G reporting thresholds and withholding explained

Whether you file Form W-2G, and whether you withhold, depends on three things: the type of gambling, the amount won, and how the winnings compare with the wager. Getting this right decides almost everything else on the form.

Two types of withholding

A payment subject to regular gambling withholding is not also subject to backup withholding. Both are reported in Box 4 and on Form 945.

Rules by type of gambling

The minimum reporting threshold for 2026 is $2,000. Confirm the applicable threshold for each type of gambling in IRS Publication 1099.

Common Form W-2G filing mistakes

• Using the old reporting thresholds. For 2026, the minimum threshold is $2,000, adjusted for inflation in later years. Check Publication 1099 for each type of gambling.
• Skipping the 300-times test. For racing, lotteries, sweepstakes, and sports wagering, winnings must also be at least 300 times the wager to be reportable.
• Withholding only on the amount over $5,000. Regular gambling withholding applies to the full winnings minus the wager.
• Applying regular withholding to slots, bingo, or keno. These games are subject only to backup withholding, when the winner does not provide a TIN.
• Splitting winnings before testing thresholds. For shared winnings, test the total, then issue separate forms using Form 5754.
• Missing the second ID or photo ID. Boxes 11 and 12 require two IDs, one with a photo, except for state lottery winners and qualifying tribal members.
• Reporting foreign winners on Form W-2G. Winnings paid to nonresident aliens and foreign entities belong on Form 1042-S.
• Forgetting Form 945. All federal gambling withholding reported in Box 4 must also be reported on Form 945.

Filing your W-2G once it is complete

Once all applicable boxes are completed, Form 1099-B can be filed by paper or electronically. With the FIRE system retiring at the end of 2026, e-filing is the more sustainable option regardless of current filing volume.

To e-file with TaxBandits:

• Step 1: Create a free account.
• Step 2: Select or add the business filing the return.
• Step 3: Enter the required Form W-2G details, following the box-by-box instructions above.
• Step 4: Review all entries, then transmit to the IRS and any applicable states.

E-File Form W-2G Now, starting as low as $0.80/form.

Frequently asked questions