Certain Gambling Winnings
(W-2G)
File Current Year W-2G
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Skip the forms and software and file to the IRS using our online services. Simply create an account, enter your W-2G data online, then instantly print IRS approved copies on plain paper or save as PDF copies. Our team will e-File to the IRS for you.
Before you get started filing, here is some basic information:
What Is a W-2G?
Form W-2G is an information return used to report certain gambling winnings and any federal income tax withheld on those winnings.
What it covers: Significant payouts from horse racing, dog racing, jai alai, lotteries, raffles, sweepstakes, wagering pools, bingo, keno, slot machines, poker tournaments, and other wagering transactions.
Do I Need To Issue A W-2G?
A payer must file Form W-2G when a winner’s single payout hits game-dependent thresholds. Starting with the 2026 calendar year, the baseline statutory threshold for certain gaming activities has been adjusted for inflation:
Bingo, Keno, and Slot Machines: The minimum threshold amount for reporting these specific payments has been adjusted for inflation to $2,000 for the 2026 calendar year.
Poker Tournaments: Winnings must be more than $5,000 (minus the buy-in/wager amount).
Sweepstakes, Lotteries, Wagering Pools, and Other General Wager Types: Winnings must be $600 or more, and the payout must be at least 300 times the amount of the original wager.
Regular Withholding Rules: Payers must automatically withhold a flat 24% regular gambling withholding if net winnings exceed $5,000 from sweepstakes, wagering pools, lotteries, or general wagering transactions.
Backup Withholding Rules: If the winner fails to furnish a correct TIN/SSN and regular withholding hasn’t already been applied, the payer must apply a 24% backup withholding tax.
Key Deadlines: The payer must furnish Copy B and C to the recipient by January 31 of the following year.
Official publication link – IRS W-2G Instructions
Past Year Forms & E-Filing
Unlike newly created forms, Form W-2G has long-standing historical equivalents. However, a payer must use the exact historical revision of Form W-2G that corresponds with the calendar year in which the winning event occurred, regardless of when the payout is physically collected.
Mandatory Electronic Filing: Under general IRS information return rules, any entity filing a combined total of 10 or more information returns (including W-2G, 1099s, and W-2s) during the calendar year must file Copy A electronically with the IRS via the FIRE or IRIS systems rather than using paper forms.
Simply click “start filing” to create a new account, or “login” to access your existing account. Enter the tax year for which you want to file, along with the company issuing the form. Then enter the form data, checkout, create and mail your recipient copies — and you’re done!
W-2G Form
WageFiling provides easy solutions for creating and filing corrections for W-2G Forms. If your company needs to make any corrections, we have you covered!
Take a look at the common errors below to identify which type of error was made, and how to correct. You can file corrections through us even if you filed in the past or with another company.
There Are 2 Common Error Types
Type 1 and Type 2 as defined by the IRS. Let’s determine what type of correction you need to file.
Type 1 Errors (Incorrect Money Amounts / Wrong Box Checked): If the gross winnings (Box 1), date won (Box 2), or federal income tax withheld (Box 4) were reported incorrectly, only one form is required to fix it. Open a new Form W-2G, place an “X” in the CORRECTED checkbox at the top, and fill in the entirely accurate information. Filing this single form completely overwrites the incorrect financial record in the IRS system.
Type 2 Errors (Incorrect Winner Name, TIN, or SSN): If the payer misspelled the winner’s name or mistyped their SSN, a two-step process is mandatory.
Step 1: File a Form W-2G checking the CORRECTED box. Exactly duplicate the incorrect name and SSN details from the original filing but input $0.00 for all financial rows (Box 1 and Box 4). This completely voids the transaction trail under the wrong identity.
Step 2: File a separate, brand-new Form W-2G as an original submission (leaving the corrected box blank) containing the fully accurate winner name, correct SSN/TIN, and the actual jackpot data.
Once you know what type of error you need to correct, our program makes it easy!
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– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.