0126 Form W-2G (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/fw2g.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

For Privacy Act and Paperwork

Reduction Act

Notice, see

Pub. 1099,

General Instructions

for Certain Information

Returns .

File with Form 1096

Copy A For Internal Revenue

Service Center

3232 VOID CORREC				CTED
PAYER’S name	PAYER’S name	PAYER’S name	PAYER’S name	1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	16 Local winnings $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Under penalties of perjury, I declare that, to the best of my knowledge and belief, 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.

Signature: Date:

Form W-2G (Rev. 1-2026) Created 11/24/25 Cat. No. 10138V www.irs.gov/FormW2G Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 10138V

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

Copy 1 For State, City,

or Local Tax

Department

PAYER’S name				1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	16 Local winnings $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Signature: Date:

Form W-2G (Rev. 1-2026) www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

This information is being furnished

to the IRS.

Copy B Report this income

on your federal tax

return. If this form

shows federal

income tax withheld in box 4,

attach this copy

to your return.

PAYER’S name				1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	16 Local winnings $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Signature: Date:

Form W-2G (Rev. 1-2026) www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

This is important tax information and

is being furnished

to the IRS. If you are required to file a

return, a negligence

penalty or other sanction may be

imposed on you

if this income is taxable and the IRS determines

that it has not been reported.

Copy C For Winner’s Records

PAYER’S name				1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	16 Local winnings $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Signature: Date:

Form W-2G (Rev. 1-2026) www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

Instructions to Winner¶

Box 1. The payer must furnish a Form W-2G to you if you receive gambling winnings subject to federal income tax withholding. See Pub. 1099 for information on the applicable reporting threshold for each type of gambling winnings.

Generally, report all gambling winnings under the “Other income” line of Schedule 1 (Form 1040). You can deduct 90% of your gambling losses as an itemized deduction, but the amount you deduct cannot be more than the amount of your winnings. Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved. For additional information, see Pub. 529 and Pub. 525. Box 4. Any federal income tax withheld on these winnings is shown in this box. Federal income tax must be withheld on certain winnings less the wager.

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.

Include the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld. See Pub. 505 for additional information. Signature. 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. Other winners. 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. Future developments. For the latest information about developments related to Form W-2G and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW2G .

CORRECTED (if checked)

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

Copy 2

Attach this copy

to your state,

city, or local income tax return,

if required.

PAYER’S name				1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	$ 16 Local winnings
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Signature: Date:

Form W-2G (Rev. 1-2026) www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0238

Form W-2G

Certain Gambling

Winnings

(Rev. January 2026)

For calendar year

For Privacy Act and Paperwork

Reduction Act

Notice, see

Pub. 1099,

General Instructions

for Certain Information

Returns .

Copy D For Payer

PAYER’S name				1 Reportable winnings $	2 Date won
Street address	Street address	Room or suite no.	Room or suite no.	3 Type of wager	4 Federal income tax withheld $
City or town	City or town	City or town	City or town	5 Transaction	6 Race
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	7 Winnings from identical wagers $	8 Cashier
PAYER’S TIN	PAYER’S telephone no.	PAYER’S telephone no.	PAYER’S telephone no.	9 WINNER’S TIN	10 Window
WINNER’S name	WINNER’S name	WINNER’S name	WINNER’S name	11 First identification no.	12 Second identification no.
Street address	Street address	Street address	Apt. no.	13 State/Payer’s state identification no.	14 State winnings $
City or town	City or town	City or town	City or town	City or town	City or town
City or town	City or town	City or town	City or town	15 State income tax withheld $	16 Local winnings $
State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
				17 Local income tax withheld $	18 Name of locality

Signature: Date:

Form W-2G (Rev. 1-2026) www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

Exceptions & meaning →

Instructions for Payer¶

To complete Form W-2G, use:

Pub. 1099, General Instructions for Certain Information Returns; and
The current Instructions for Forms W-2G and 5754. To order these instructions and additional forms, go to www.irs.gov/OrderForms . Filing and furnishing. For filing and furnishing instructions, including due dates, and to request filing or furnishing extensions, see Pub. 1099. Withholding. You may be required to withhold federal income tax from cash or noncash gambling winnings. See the current Instructions for Forms W-2G and 5754 for more information, including the withholding rates.

Foreign winners. Use Form 1042-S to report gambling winnings paid to nonresident aliens and foreign corporations. See the Instructions for Form 1042-S and Pub. 515 for more information. Form 5754. If the person receiving the winnings is not the actual winner or is a member of a group of winners, see Specific Instructions for Form 5754 in the current Instructions for Forms W-2G and 5754. Need help? If you have questions about reporting on Form W-2G, call the Technical Services Operation (TSO) toll free at 866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service. Future developments. For the latest information about developments related to Form W-2G and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW2G .

Exceptions & meaning →