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Introduction›✆›When the upload is complete, the screen will display the total bytes received and the name IRS assigned to your file.

☛ Note: This is the amount of any rollover made to this MSA in 2002 after a…

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

detailed information on reporting, see the 2002 Instructions for Forms 1099-MSA and 5498-MSA.

Amount Codes Form W-2G Certain Gambling Winnings

For Reporting Payments on Form W-2G:

Amount Code Amount Type 1 Gross winnings 2 Federal income tax withheld 7 Winnings from identical wagers 40–47 Blank 8 Enter blanks. 48 Original File Indicator 1 Required for original files only . Enter “1” (one) if the information is original data. Otherwise, enter a blank. 49 Replacement File Indi- 1 Required for replacement files only . Enter “1” (one) if this file is cator to replace a file that IRS/MCC has informed you in writing cannot

1 Required for replacement files only . Enter “1” (one) if this file is to replace a file that IRS/MCC has informed you in writing cannot be processed or the FIRE System indicated a FILE STATUS of bad. Otherwise, enter a blank.

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▸Contents — Internal Revenue Bulletin 2002-25
Internal Revenue Bulletin 2002-25

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