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Form W-2G - Certain Gambling Winnings

What to Report on Form W-2G

Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc.

Due Dates for Form W-2G

To Internal Revenue Service:

Paper: February 28

E-File: March 31

To State Agency:

State Filing Deadlines

To Recipient: January 31

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

Where to File Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Filing Address

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States , use the Austin, TX filing address.

Where to File Federal - E-file

http://fire.irs.gov

Federal Filing Requirements for Form W-2G

Copy A - For Internal Revenue Service Center

Copy 1 - For State Tax Department

Copy B - Report this income on your federal tax return. If this form shows federal income tax withheld in box 2, attach this copy to your return.

Copy C - For Winner’s Records

Copy 2 - Attach this copy to your state income tax return, if required.

Copy D - For Payer

Federal E-Filing Requirement for Form W-2G

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirement for Form W-2G

Paper: Form 1096

E-file: None Required

IRS Specific Form W-2G Instructions

IRS General Form W-2G Instructions

 

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