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Department of the Treasury
Internal Revenue Service
2020

Instructions for Forms

W-2G and 5754

Section references are to the Internal Revenue Code unless federally recognized Indian tribe may waive the photo ID
otherwise noted. requirement for payees who are members of that tribe and
present a tribal member identification card issued by the same
Future Developments tribe. These rules affect boxes 11 and 12 under the instructions
Information about any future developments affecting Form W-2G for: 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
or Form 5754 (such as legislation enacted after they were Transactions Not Discussed Later 2. Sweepstakes, Wagering ;
published) will be posted at IRS.gov/FormW2G and IRS.gov/ Pools, and Lotteries; and 3. Bingo, Keno, and Slot Machines.
Form5754, respectively. Information about developments Rules for determining the amount of the wager for certain
affecting these instructions will be posted on both pages. gambling winnings. All wagers placed in a single parimutuel
pool and represented on a single ticket are aggregated and
Reminders treated as a single wager for purposes of determining the
In addition to these specific instructions, you also should use the amount of the wager with respect to winnings from parimutuel
2020 General Instructions for Certain Information Returns. betting on horse racing, dog racing, or jai alai. These rules affect
Those general instructions include information about the boxes 1 and 4 under the instructions for Horse Racing, Dog
following topics. Racing, Jai Alai, and Other Wagering Transactions Not
• Backup withholding. Discussed Later.
• Electronic reporting requirements. Amounts paid with respect to identical wagers are treated as
• Penalties. paid with respect to a single wager for purposes of calculating
• When and where to file. the amount of proceeds from a wager. Two or more wagers are
• Taxpayer identification numbers. identical wagers if winning depends on the occurrence (or
• Statements to recipients. non-occurrence) of the same event or events; the wagers are
• Corrected and void returns. placed with the same payer; and, in the case of horse races, dog
• Other general topics. races, or jai alai, the wagers are placed in the same parimutuel
You can get the general instructions at IRS.gov/OrderForms. pool. These rules affect boxes 1, 4, and 7 under the instructions
for Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Regular withholding rate. Effective for taxable years Transactions Not Discussed Later and for Sweepstakes,
beginning after December 31, 2017, the withholding rate under Wagering Pools, and Lotteries.
Section 3402(q) applicable to winnings of $5,000 or more from
sweepstakes, wagering pools, certain parimutuel pools, jai alai, Optional reporting method for bingo, keno, and slot ma-
and lotteries (formerly 25%) is 24%. This rate appears in the chine winnings. A payer may use the optional aggregate
Withholding Regular Gambling Withholding for Certain Games, , reporting method to report more than one payment of reportable
Noncash payments, and Backup Withholding sections under gambling winnings from bingo, keno, or slot machines received
Specific Instructions for Form W-2G; the Withholding section by a payee in a 24-hour calendar day or "gaming day" on a
under 1. Horse Racing, Dog Racing, Jai Alai, and Other single information return. For more information, see the
Wagering Transactions Not Discussed Later; the Withholding instructions for box 1 under Bingo, Keno, and Slot Machines.
section under 2. Sweepstakes, Wagering Pools, and Lotteries;
and the Withholding and Forms W-2G for Multiple Winners
Specific Instructions for Form W-2G
section under Specific Instructions for Form 5754.
File Form W-2G, Certain Gambling Winnings, to report gambling
Backup withholding rate. Effective for taxable years winnings and any federal income tax withheld on those winnings.
beginning after December 31, 2017, the backup withholding rate The requirements for reporting and withholding depend on the
under Section 3406 applicable to certain winnings where the type of gambling, the amount of the gambling winnings, and
winner doesn't furnish a correct taxpayer identification number generally the ratio of the winnings to the wager. File Form W-2G
(TIN) (formerly 28%) is 24%. This rate appears in the with the IRS. You must provide a statement to the winner
Withholding Regular Gambling Withholding for Certain Games , (Copies B and C of Form W-2G).
and Backup Withholding sections under Specific Instructions for
Form W-2G; the Withholding section under 1. Horse Racing, The types of gambling are discussed in these instructions
Dog Racing, Jai Alai, and Other Wagering Transactions Not under the following four headings.
Discussed Later; and the Withholding section under 2. 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering
Sweepstakes, Wagering Pools, and Lotteries. Transactions Not Discussed Later.
Payee identification rules. A payee of gambling winnings 2. Sweepstakes, Wagering Pools, and Lotteries.
meeting the reporting thresholds for bingo, keno, and slot 3. Bingo, Keno, and Slot Machines.
machines, and a payee of gambling winnings meeting the 4. Poker Tournaments.
withholding thresholds from horse racing, dog racing, jai alai,
sweepstakes, wagering pools, lotteries, and certain other Reportable Gambling Winnings
wagering transactions, but not from a state-conducted lottery, Report gambling winnings on Form W-2G if:
must present two forms of identification, one of which must 1. The winnings (not reduced by the wager) are $1,200 or
include the payee's photo. A completed and signed Form W-9 is more from a bingo game or slot machine;
acceptable as the nonphoto form of identification. Gaming
establishments owned or licensed by a tribal government of a

Jun 06, 2019 Cat. No. 27989I

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2. The winnings (reduced by the wager) are $1,500 or more If you use method 2, enter the sum of the noncash payment
from a keno game; and the withholding tax in box 1 of Form W-2G and the
3. The winnings (reduced by the wager or buy-in) are more withholding tax paid by the payer in box 4.
than $5,000 from a poker tournament;
4. The winnings (except winnings from bingo, slot machines, Backup Withholding
keno, and poker tournaments) reduced, at the option of the You may be required to withhold 24% of gambling winnings
payer, by the wager are: (including winnings from bingo, keno, slot machines, and poker
a. $600 or more, and tournaments) for federal income tax. This is referred to as
b. At least 300 times the amount of the wager; or backup withholding. You should backup withhold if:
• The winner doesn't furnish a correct taxpayer identification
5. The winnings are subject to federal income tax number (TIN),
withholding (either regular gambling withholding or backup • Regular gambling withholding hasn't been withheld, and
withholding). • The winnings are at least $600 and at least 300 times the
wager (or the winnings are at least $1,200 from bingo or slot
Tax-Exempt Organizations machines or $1,500 from keno, or more than $5,000 from a
A tax-exempt organization conducting gaming activities may be poker tournament).
required to withhold income tax and report on Form W-2G. See
Pub. 3079, Tax-Exempt Organizations and Gaming. Figure any backup withholding on the total amount of the
winnings reduced, at the option of the payer, by the amount
Withholding wagered. This means the total amount, not just the payments in
There are two types of withholding on gambling winnings: (a) excess of $600, $1,200, $1,500, or $5,000, is subject to backup
regular gambling withholding at 24% (31.58% for certain withholding.
noncash payments) and (b) backup withholding which is also at
24%. If a payment is already subject to regular gambling Report the amount you withheld in box 4 of Form W-2G. Also
withholding, it isn't subject to backup withholding. file Form 945 to report all backup withholding. You may use
Form W-9, Request for Taxpayer Identification Number and
Certification, to request the TIN of the recipient.
Regular Gambling Withholding for Certain Games
You may be required to withhold 24% of gambling winnings for See the following instructions for each type of gambling for
federal income tax. This is referred to as regular gambling detailed rules on backup withholding.
withholding. Withhold at the 24% rate if the winnings minus the
wager are more than $5,000 and are from: Foreign Persons
• Sweepstakes; Payments of gambling winnings to a nonresident alien individual
• Wagering pools; or a foreign entity aren't subject to reporting or withholding on
• Lotteries; Form W-2G. Generally, gambling winnings paid to a foreign
• Wagering transactions in a parimutuel pool with respect to person are subject to 30% withholding under sections 1441(a)
horse races, dog races, or jai alai, if the winnings are at least 300 and 1442(a) and are reportable on Form 1042, Annual
times the amount wagered; or Withholding Tax Return for U.S. Source Income of Foreign
• Other wagering transactions, if the winnings are at least 300 Persons, and Form 1042-S, Foreign Person's U.S. Source
times the amount wagered. Income Subject to Withholding. Winnings of a nonresident alien
Regular gambling withholding doesn't apply to winnings from from blackjack, baccarat, craps, roulette, big-6 wheel, or a live
bingo, keno, or slot machines, nor does it apply to winnings from dog or horse race in the United States from legal wagers initiated
other wagering transactions if the winnings are $5,000 or less. outside the United States in a parimutuel pool aren't subject to
However, see Backup Withholding, later. withholding or reporting. See Pub. 515, Withholding of Tax on
Nonresident Aliens and Foreign Entities.
Regular gambling withholding is figured on the total amount
of gross proceeds (the amount of winnings minus the amount State Tax Information
wagered), not merely on the amount in excess of $5,000. Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your
Report the amount you withheld in box 4 of Form W-2G. Also convenience only and don't have to be completed for the IRS. If
file Form 945, Annual Return of Withheld Federal Income Tax, to you withheld state income tax on a payment of gambling
report all your gambling withholding. winnings, you may enter it in box 15 of Form W-2G. If you do,
also complete boxes 13 and 14. A state identification number
Noncash payments. You must take the fair market value (box 13) is assigned by each individual state.
(FMV) of a noncash payment, such as a car in a sweepstakes,
wagering pool, or lottery, into account for purposes of reporting If a state tax department requires you to send it a paper copy
and withholding. If the FMV exceeds $5,000, after deducting the of Form W-2G, use Copy 1 for that purpose. Give Copy 2 to the
price of the wager, the winnings are subject to 24% regular winner for use in filing a state income tax return.
gambling withholding. The tax you must withhold is computed
and paid under either of the following two methods. Local Tax Information
1. The winner pays the withholding tax to the payer. In this Boxes 16, 17, and 18 and Copies 1 and 2 are provided for your
case, the withholding is 24% of the FMV of the noncash payment convenience only and don't have to be completed for the IRS. If
minus the amount of the wager. you withheld local income tax on a payment of gambling
2. The payer pays the withholding tax. In this case, the winnings, you may enter it in box 17 of Form W-2G. If you do,
withholding is 31.58% of the FMV of the noncash payment also complete boxes 16 and 18.
minus the amount of the wager.

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Form 5754 Box 1
If the person receiving the winnings isn't the actual winner, or is a Enter payments of $600 or more if the payment is at least 300
member of a group of winners, see Specific Instructions for Form times the wager.
5754, later.
Box 2
Statements to Winners
If you are required to file Form W-2G, you also must provide a Enter the date of the winning event. This isn't the date the money
statement to the winner. For information about the requirement was paid if it was paid after the date of the race (or game).
to furnish a statement to the winner, see part M in the 2020
General Instructions for Certain Information Returns. You may Box 3
furnish Copies B and C of Form W-2G to the winner. Enter the type of wager if other than a regular race bet, for
example, Daily Double or Big Triple.
1. Horse Racing, Dog Racing, Jai Alai, and Other
Wagering Transactions Not Discussed Later
Box 4
File Form W-2G for every person to whom you pay $600 or more
in gambling winnings if the winnings are at least 300 times the Enter any federal income tax withheld, whether regular gambling
amount of the wager. If the person presenting the ticket for withholding or backup withholding.
payment is the sole owner of the ticket, complete Form W-2G
showing the name, address, and TIN of the winner. If regular Box 5
gambling withholding is required, the winner must sign Form Not applicable.
W-2G, under penalties of perjury, stating that he or she is the
sole owner and that the information listed on the form is correct.
If more than one person shares in the winnings from a single Box 6
wager, see Withholding and Forms W-2G for Multiple Winners, Enter the race (or game) applicable to the winning ticket.
later.
Box 7
Withholding
Enter the amount of additional winnings from identical wagers.
You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000 and the winnings are
at least 300 times the wager. Withhold 24% of the proceeds (the Box 8 or 10
winnings minus the wager). This is regular gambling withholding. Enter the cashier and/or window number making the winning
payment.
If the winner of reportable gambling winnings doesn't provide
a TIN, you must backup withhold on any such winnings that Box 9
aren't subject to regular gambling withholding. The backup
withholding rate is identical to the regular withholding rate of This is required information. Enter the TIN of the person
24%. That is, backup withholding of 24% applies if the winnings receiving the winnings. For an individual, this will be the social
are at least $600 but not more than $5,000 and are at least 300 security number (SSN) or individual taxpayer identification
times the wager. Figure backup withholding on the amount of the number (ITIN). If the winner fails to give you a TIN, backup
winnings reduced, at the option of the payer, by the amount withholding applies. See Withholding, earlier.
wagered.
Boxes 11 and 12
Identical Wagers As verification of the name, address, and TIN of the person
Winnings from “identical wagers” are added together for receiving the winnings, enter the identification numbers from two
purposes of reporting and withholding requirements. Two or forms of identification. Acceptable forms of identification include
more wagers are identical wagers if they are placed with the a driver's license, passport, social security card, military
same payer and winning depends on the occurrence (or identification card, tribal member identification card issued by a
non-occurrence) of the same event or events. In the case of federally recognized Indian tribe, voter registration card, or
horse races, dog races, or jai alai, wagers also must be placed in completed and unmodified Form W-9. Enter the number and the
the same parimutuel pool to be identical wagers. For example, state or jurisdiction. In some instances, the number may be the
multiple bets placed in a parimutuel pool with a single payer on same number as in box 9.
the same horse to win a specific race are identical wagers.
One of the two forms of identification that the recipient
presents must include the recipient's photograph. Gaming
Wagers in a Single Parimutuel Pool in Horse establishments owned or licensed by a tribal government may
Racing, Dog Racing, or Jai Alai waive the photo ID requirement for payees who are members of
All wagers in horse racing, dog racing, or jai alai placed in a that federally recognized Indian tribe and present a tribal
single parimutuel pool and represented on a single ticket are member identification card issued by the same tribal
aggregated and treated as a single wager for purposes of government.
determining the amount of the wager for withholding and
reporting requirements. These types of wagers are not Boxes 13 Through 18
necessarily identical wagers. For example, two bets in a single These boxes are provided for your convenience only and need
show pool, one for Player X to show and the other for Player Y to not be completed for the IRS. See State Tax Information and
show, are not identical wagers because winning on the two bets Local Tax Information, earlier.
isn't contingent on the occurrence of the same event. However, if
both bets are represented on a single ticket, then they must be Box 13. Enter the abbreviated name of the state and your state
aggregated to determine the amount of the wager. identification number.

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Box 14. Enter the amount of state winnings. Box 1
Box 15. Enter the amount of state income tax withheld. Enter payments of $600 or more if the payment is at least 300
times the wager.
Box 16. Enter the amount of local winnings.
Box 17. Enter the amount of local income tax withheld. Box 2
Box 18. Enter the name of your locality. 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
2. Sweepstakes, Wagering Pools, and Lotteries winnings are paid.
File Form W-2G for each person to whom you pay $600 or more
in gambling winnings from a sweepstakes, wagering pool, or Box 3
lottery (including a state-conducted lottery) if the winnings are at
least 300 times the amount of the wager. The wager must be Enter the type of wager (such as raffle or 50-50 drawing) or the
subtracted from the total winnings to determine whether name of the lottery (such as Instant, Big 50, Baker's Dozen, or
withholding is required and, at the option of the payer, to Powerball) and the price of the wager ($.50, $1, etc.).
determine whether reporting is required. The wager must be
subtracted at the time of the first payment. Box 4
Enter any federal income tax withheld, whether regular gambling
The requirements in this section apply to church raffles,
withholding or backup withholding.
charity drawings, etc. In the case of one wager for multiple raffle
tickets, such as five for $1, the wager is considered as $.20 for
each ticket. Box 5
For a state lottery, enter the ticket number or other identifying
Withholding number.
You must withhold federal income tax from the winnings if the
winnings minus the wager exceed $5,000. Withhold 24% of the Boxes 6, 8, and 10
proceeds (the winnings minus the wager). This is regular Not applicable.
gambling withholding. If the winner of reportable gambling
winnings doesn't provide a TIN, you must backup withhold on
any such winnings that aren't subject to regular gambling Box 7
withholding. That backup withholding rate is identical to the Enter the amount of additional winnings from identical wagers.
regular withholding rate of 24%. That is, backup withholding of
24% applies if the winnings are at least $600 but not more than Box 9
$5,000 and are at least 300 times the wager. Figure backup
withholding on the amount of the winnings reduced, at the option This is required information. Enter the TIN of the person
of the payer, by the amount wagered. receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification
Installment payments of $5,000 or less are subject to regular number (ITIN). If the winner fails to give you a TIN, backup
gambling withholding if the total proceeds from the wager will withholding applies. See Withholding under Sweepstakes,
exceed $5,000. Wagering Pools, and Lotteries, earlier.

If payments are to be made for the life of a person (or for the Boxes 11 and 12
lives of more than one person), and it is actuarially determined Except for winnings from state lotteries, as verification of the
that the total proceeds from the wager are expected to exceed name, address, and TIN of the person receiving the winnings,
$5,000, such payments are subject to 24% regular gambling enter the identification numbers from two forms of identification.
withholding. When a third party makes the payments, for Acceptable forms of identification include a driver's license,
example, an insurance company handling the winnings as an passport, social security card, military identification card, tribal
annuity, that third party must withhold. member identification card issued by a federally recognized
Indian tribe, voter registration card, or completed and
When Paid unmodified Form W-9. Enter the number and the state or
jurisdiction. In some instances, the number may be the same
A payment of winnings is considered made when it is paid, either number as in box 9.
actually or constructively, to the winner. Winnings are
constructively paid when they are credited to or set apart for that
person without any substantial limitation or restriction on the One of the two forms of identification that the recipient
time, manner, or condition of payment. However, if not later than presents must include the recipient's photograph. Gaming
60 days after the winner becomes entitled to the prize, the establishments owned or licensed by a tribal government may
winner chooses the option of a lump sum or an annuity payable waive the photo ID requirement for payees who are members of
over at least 10 years, the payment of winnings is considered that federally recognized Indian tribe and present a tribal
made when actually paid. If the winner chooses an annuity, file member identification card issued by the same tribal
Form W-2G each year to report the annuity paid during that year. government.

Identical Wagers Boxes 13 Through 18
Winnings from "identical wagers" are added together for These boxes are provided for your convenience only and need
purposes of the reporting and withholding requirements. Two or not be completed for the IRS. See State Tax Information and
more wagers are identical wagers if they are placed with the Local Tax Information, earlier.
same payer and winning depends on the occurrence (or Box 13. Enter the abbreviated name of the state and your state
non-occurrence) of the same event or events. identification number.

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Box 14. Enter the amount of state winnings. Boxes 6 and 7
Box 15. Enter the amount of state income tax withheld. Not applicable.
Box 16. Enter the amount of local winnings.
Box 8
Box 17. Enter the amount of local income tax withheld.
Enter the initials of the person paying the winnings.
Box 18. Enter the name of your locality.
Box 9
3. Bingo, Keno, and Slot Machines
File Form W-2G for every person to whom you pay $1,200 or This is required information. Enter the TIN of the person
more in gambling winnings from bingo or slot machines, or receiving the winnings. For an individual, this will be the social
$1,500 or more from keno after the price of the wager for the security number (SSN) or individual taxpayer identification
winning keno game is deducted. If the winnings aren't paid in number (ITIN). If the winner fails to give you a TIN, backup
cash, the FMV of the item won is considered the amount of the withholding applies. See Withholding under Bingo, Keno, and
winnings. Total all winnings from all wagers made during a single Slot Machines, earlier.
bingo or keno game to determine whether the winnings are
reportable. Winnings and losses from other wagering Box 10
transactions aren't to be taken into account in arriving at the Enter the location of the person paying the winnings, if
$1,200 or $1,500 figure. applicable.

Withholding Boxes 11 and 12
Regular gambling withholding doesn't apply to winnings from As verification of the name, address, and TIN of the person
bingo, keno, or slot machines. However, if the recipient of receiving the winnings, enter the identification numbers from two
reportable gambling winnings from bingo, keno, or slot machines forms of identification. Acceptable forms of identification include
doesn't provide a TIN, you must backup withhold. That is, if the a driver's license, passport, social security card, military
winnings are at least $1,200 from bingo or slot machines or identification card, tribal member identification card issued by a
$1,500 from keno, backup withholding of 24% applies to the federally recognized Indian tribe, voter registration card, or
amount of the winnings reduced, at the option of the payer, by completed and unmodified Form W-9. Enter the number and the
the amount wagered. state or jurisdiction. In some instances, the number may be the
same number as in box 9.
Box 1
Enter payments of $1,200 or more from bingo or slot machines One of the two forms of identification that the recipient
or payments of $1,500 or more from keno. presents must include the recipient's photograph. Gaming
establishments owned or licensed by a tribal government may
You may use the optional aggregate reporting method to waive the photo ID requirement for payees who are members of
report these payments. Under this method, aggregate multiple that federally recognized Indian tribe and present a tribal
payments of reportable gambling winnings from bingo, keno, or member identification card issued by the same tribal
slot machines received by a payee in a 24-hour calendar day or government.
“gaming day” on a single Form W-2G. A “gaming day” is a
24-hour period that ends at a particular time chosen by the Boxes 13 Through 18
gaming establishment (generally when the establishment is These boxes are provided for your convenience only and need
closed or when business is slowest, such as between 3:00 a.m. not be completed for the IRS. See State Tax Information and
and 6:00 a.m.). On December 31st, all open information Local Tax Information, earlier.
reporting periods must close at 11:59 p.m. to end by the end of
the calendar year. On January 1st, all information reporting Box 13. Enter the abbreviated name of the state and your state
periods must begin at 12:00 a.m. For more details and identification number.
recordkeeping requirements, see Regulations section Box 14. Enter the amount of state winnings.
1.6041-10(g).
Box 15. Enter the amount of state income tax withheld.
Box 2 Box 16. Enter the amount of local winnings.
Enter the date of the winning transaction. Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.
Box 3
Enter the type of wager (that is, bingo, keno, or slot machines) 4. Poker Tournaments
and the amount of the wager. File Form W-2G for each person to whom you pay more than
$5,000 in winnings, reduced by the amount of the wager or
Box 4 buy-in, from each poker tournament you have sponsored.
Winnings and losses of the participant from other poker
Enter any backup withholding. tournaments you have sponsored during the year aren't taken
into account in arriving at the $5,000 amount.
Box 5 Withholding and backup withholding. If you file Form W-2G
Enter the ticket number, card number (and color, if applicable), for the person to whom you pay more than $5,000 in net
machine serial number, or any other information that will help winnings from a poker tournament, and provide a copy of Form
identify the winning transaction. W-2G to such person, regular gambling withholding doesn't
apply to the winnings. However, if the person who wins more
than $5,000 doesn't provide a TIN, you must apply backup
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withholding to the full amount of the winnings from the Box 15. Enter the amount of state income tax withheld.
tournament. The backup withholding rate is identical to the
regular withholding rate of 24%. Net winnings of $5,000 or less Box 16. Enter the amount of local winnings.
aren't subject to reporting, withholding, or backup withholding. Box 17. Enter the amount of local income tax withheld.
Box 18. Enter the name of your locality.
Box 1
Enter payments of more than $5,000 in net gambling winnings
from a poker tournament. Specific Instructions for Form 5754
Use Form 5754, Statement by Person(s) Receiving Gambling
Winnings, to prepare Form W-2G only when the person
Box 2 receiving gambling winnings subject to reporting or withholding
Enter the date of the poker tournament. 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
Box 3 the same winning ticket. The payer is required to file Forms
W-2G based on Form 5754.
Enter “poker tournament” in the entry space.
The person receiving the winnings must furnish all the
Box 4 information required by Form 5754. However, a recipient of
winnings from a state-conducted lottery need not provide
Enter zero as the amount, unless the winning person hasn't identification other than his or her taxpayer identification number
provided a TIN. If the winning person hasn't provided a TIN, (TIN).
enter the backup withholding amount.
Part I lists the identification of the person to whom the
winnings are paid, and Part II lists the actual winners, their
Box 5 respective shares of the winnings, and any additional winnings
Enter the name of the tournament and its sponsor. from identical wagers. Identical wagers are defined earlier in the
Specific Instructions for Form W-2G.
Boxes 6 Through 8 and Box 10 In Part II, the person receiving the winnings must provide the
Not applicable. name, address, TIN, respective share of the winnings, and
additional winnings from identical wagers for each of the
winners. In addition, if regular gambling withholding is required,
Box 9 the form must be signed, under penalties of perjury, and dated
This is required information. Enter the TIN of the person by the person receiving the winnings.
receiving the winnings. For an individual, this will be the social
security number (SSN) or individual taxpayer identification The form must be returned to the payer for preparation of
number (ITIN). If the winner fails to give you a TIN, backup Form W-2G for each of the persons listed as winners. Forms
withholding applies. See Withholding and backup withholding, W-2G may be issued immediately or by January 31 following the
earlier. year of the payment.
Do not send Form 5754 to the IRS. Keep it for your records.
Boxes 11 and 12
As verification of the name, address, and TIN of the person Withholding and Forms W-2G for Multiple
receiving the winnings, enter the identification numbers from two Winners
forms of identification. Acceptable forms of identification include If more than one person shares in the winnings from a single
a driver's license, social security card, or voter registration. Enter wager, the total amount of the winnings (minus the amount
the number and the state or jurisdiction. In some instances, the wagered) will determine the amount of the proceeds for
number may be the same number as in box 9. purposes of reporting and withholding. Do not allocate winnings
to each winner before determining whether the withholding or
Boxes 13 Through 18 reporting thresholds were reached.
These boxes are provided for your convenience only and need For example, E purchases a sweepstakes ticket for $1 on
not be completed for the IRS. See State Tax Information and behalf of himself and S, who contributes an equal amount of the
Local Tax Information, earlier. ticket price and who will share equally in any winnings. The ticket
wins $5,002. Because the winnings ($5,002 - $1 = $5,001) are
Box 13. Enter the abbreviated name of the state and your state
more than $5,000, you must withhold 24% of $5,001. You must
identification number.
prepare Form W-2G for E and a separate Form W-2G for S using
Box 14. Enter the amount of state winnings. the information furnished to you on Form 5754.

-6- Instructions for Forms W-2G and 5754 (2020)

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