Form W-2G, Certain Gambling Winnings (Rev. January 2026) Instructions

Fill out with AI

This form contains 219 fields organized into 13 sections. Below is a complete list of every field, its type, and what information is expected.

Field Name Type Description
Calendar Year
Calendar year (20__) Text
Enter the last two digits of the calendar year for this form following the printed '20' (for example, enter 26 for 2026).
Max length: 2 characters
Form Status Checkboxes
VOID Checkbox
Check this box when the form is being voided because it was issued in error and should not be used.
CORRECTED Checkbox
Check this box when you are submitting this form to correct information reported on a previously filed form.
VOID Checkbox
Check this box when the entire form is void and should be considered null (for example, if it was issued in error and no reportable transaction occurred).
CORRECTED Checkbox
Check this box when this form corrects information previously reported on an earlier filed W-2G for the same transaction and recipient.
Form Year
Form year (last two digits) Text
Enter the last two digits of the calendar year for this Form W-2G (for example, enter "26" for 2026).
Max length: 2 characters
General
topmostSubform[0].CopyB[0].CopyBHeader[0].f1_01[0 Text
Max length: 2 characters
topmostSubform[0].CopyB[0].c1_1[0]_2 CheckBox
topmostSubform[0].CopyB[0].Col_Left[0].f1_02[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_03[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_04[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_05[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_06[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_07[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_08[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_09[0 Text
Max length: 11 characters
topmostSubform[0].CopyB[0].Col_Left[0].f1_10[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_11[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_12[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_13[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_14[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_15[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_16[0 Text
topmostSubform[0].CopyB[0].Col_Left[0].f1_17[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].Box1_ReadOrder[0].f1_18[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_19[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_20[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_21[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_22[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_23[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].Box7_ReadOrder[0].f1_24[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_25[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_26[0 Text
Max length: 11 characters
topmostSubform[0].CopyB[0].Col_Right[0].f1_27[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_28[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_29[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_30[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_31[0 Text
Max length: 20 characters
topmostSubform[0].CopyB[0].Col_Right[0].Box15_ReadOrder[0].f1_32[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_33[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].Box17_ReadOrder[0].f1_34[0 Text
topmostSubform[0].CopyB[0].Col_Right[0].f1_35[0 Text
topmostSubform[0].CopyC[0].CopyCHeader[0].f1_01[0 Text
Max length: 2 characters
topmostSubform[0].CopyC[0].c1_1[0]_2 CheckBox
topmostSubform[0].CopyC[0].Col_Left[0].f1_02[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_03[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_04[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_05[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_06[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_07[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_08[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_09[0 Text
Max length: 11 characters
topmostSubform[0].CopyC[0].Col_Left[0].f1_10[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_11[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_12[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_13[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_14[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_15[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_16[0 Text
topmostSubform[0].CopyC[0].Col_Left[0].f1_17[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].Box1_ReadOrder[0].f1_18[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_19[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_20[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_21[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_22[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_23[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].Box7_ReadOrder[0].f1_24[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_25[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_26[0 Text
Max length: 11 characters
topmostSubform[0].CopyC[0].Col_Right[0].f1_27[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_28[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_29[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_30[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_31[0 Text
Max length: 20 characters
topmostSubform[0].CopyC[0].Col_Right[0].Box15_ReadOrder[0].f1_32[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_33[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].Box17_ReadOrder[0].f1_34[0 Text
topmostSubform[0].CopyC[0].Col_Right[0].f1_35[0 Text
topmostSubform[0].Copy2[0].Copy2Header[0].f1_01[0 Text
Max length: 2 characters
topmostSubform[0].Copy2[0].c1_1[0]_2 CheckBox
topmostSubform[0].Copy2[0].Col_Left[0].f1_02[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_03[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_04[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_05[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_06[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_07[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_08[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_09[0 Text
Max length: 11 characters
topmostSubform[0].Copy2[0].Col_Left[0].f1_10[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_11[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_12[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_13[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_14[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_15[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_16[0 Text
topmostSubform[0].Copy2[0].Col_Left[0].f1_17[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].Box1_ReadOrder[0].f1_18[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_19[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_20[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_21[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_22[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_23[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].Box7_ReadOrder[0].f1_24[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_25[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_26[0 Text
Max length: 11 characters
topmostSubform[0].Copy2[0].Col_Right[0].f1_27[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_28[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_29[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_30[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_31[0 Text
Max length: 20 characters
topmostSubform[0].Copy2[0].Col_Right[0].Box15_ReadOrder[0].f1_32[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_33[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].Box17_ReadOrder[0].f1_34[0 Text
topmostSubform[0].Copy2[0].Col_Right[0].f1_35[0 Text
topmostSubform[0].CopyD[0].CopyDHeader[0].f1_01[0 Text
Max length: 2 characters
topmostSubform[0].CopyD[0].c1_1[0]_1 CheckBox
topmostSubform[0].CopyD[0].c1_1[1]_2 CheckBox
topmostSubform[0].CopyD[0].Col_Left[0].f1_02[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_03[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_04[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_05[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_06[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_07[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_08[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_09[0 Text
Max length: 11 characters
topmostSubform[0].CopyD[0].Col_Left[0].f1_10[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_11[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_12[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_13[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_14[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_15[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_16[0 Text
topmostSubform[0].CopyD[0].Col_Left[0].f1_17[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].Box1_ReadOrder[0].f1_18[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_19[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_20[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_21[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_22[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_23[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].Box7_ReadOrder[0].f1_24[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_25[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_26[0 Text
Max length: 11 characters
topmostSubform[0].CopyD[0].Col_Right[0].f1_27[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_28[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_29[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_30[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_31[0 Text
Max length: 20 characters
topmostSubform[0].CopyD[0].Col_Right[0].Box15_ReadOrder[0].f1_32[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_33[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].Box17_ReadOrder[0].f1_34[0 Text
topmostSubform[0].CopyD[0].Col_Right[0].f1_35[0 Text
Payer Information (Name, Address, TIN, Phone)
Payer's name Text
Enter the payer's full legal name (individual or business) as it should appear on the form.
Street address Text
Enter the payer's street address (number, street, and any directional) for mailing purposes.
Room or suite no. Text
Enter the payer's apartment, suite, room, or other secondary address information for the mailing address.
City or town Text
Enter the city or town for the payer's mailing address.
State or province Text
Enter the state or province for the payer's mailing address (abbreviation or full name).
Country Text
Enter the country for the payer's mailing address if not in the United States.
ZIP or foreign postal code Text
Enter the payer's U.S. ZIP code or foreign postal code for the mailing address.
Payer's TIN Text
Enter the payer's taxpayer identification number (TIN) as assigned by the IRS or the applicable tax authority.
Max length: 11 characters
Payer's telephone no. Text
Enter the payer's daytime telephone number, including area code, for contact purposes.
Payer Name and Contact
Payer's name Text
Enter the full legal name of the payer (individual or business) as it should appear on the form.
Street address Text
Enter the payer’s street address or P.O. Box including house number and street name for mailing purposes.
Room or suite no. Text
Enter the apartment, room, suite, or unit number for the payer’s address, if applicable.
City or town Text
Enter the city or town portion of the payer’s mailing address.
State or province Text
Enter the state, province, or regional subdivision for the payer’s mailing address.
Country Text
Enter the country for the payer’s mailing address if outside the United States or if applicable.
ZIP or foreign postal code Text
Enter the U.S. ZIP code or foreign postal code for the payer’s mailing address.
Payer's TIN Text
Enter the payer’s taxpayer identification number (TIN) as issued by the IRS or relevant tax authority.
Max length: 11 characters
Payer's telephone no. Text
Enter a daytime telephone number to contact the payer, including area or country code if needed.
State and Local Tax Details
Box 13 — State/Payer's state identification no. Text
Enter the state or payer's state identification number assigned by the state for this payer.
Box 14 — State winnings Number
Enter the amount of state taxable winnings paid to the winner.
Max length: 20 characters
Box 15 — State income tax withheld Number
Enter the amount of state income tax withheld from the winnings. Fill only if 'Box 14 — State winnings' is filled.
Depends on: Box 14 — State winnings
Box 16 — Local winnings Number
Enter the amount of local taxable winnings paid to the winner.
Box 17 — Local income tax withheld Number
Enter the amount of local income tax withheld from the winnings. Fill only if 'Box 16 — Local winnings' is filled.
Depends on: Box 16 — Local winnings
Box 18 — Name of locality Text
Enter the name of the locality (city, county, or local tax jurisdiction) that imposed the local tax.
State and Local Tax Information
State/Payer's state identification no. Text
Enter the state or payer-assigned state identification number used to identify the payer for state reporting.
State winnings Number
Enter the amount of gambling winnings subject to state taxation.
Max length: 20 characters
State income tax withheld Number
Enter the amount of state income tax withheld from the winnings.
Local winnings Number
Enter the amount of gambling winnings subject to local taxation.
Local income tax withheld Number
Enter the amount of local income tax withheld from the winnings.
Name of locality Text
Enter the name of the locality (city, county, or other jurisdiction) that imposed the local tax.
Winner Identification and Address
Winner's name Text
Enter the winner's full legal name as it should appear on tax records (first name, middle initial, and last name).
Winner's street address Text
Enter the winner's street address (number and street name) for the mailing address.
Apartment or suite number Text
Enter the winner's apartment, suite, or unit number associated with the street address, if applicable.
Winner's city or town Text
Enter the city or town for the winner's mailing address.
Winner's state or province Text
Enter the state or province for the winner's mailing address (use the standard postal abbreviation or full name).
Winner's country Text
Enter the country for the winner's mailing address.
Winner's ZIP or foreign postal code Text
Enter the ZIP code or foreign postal code for the winner's mailing address.
Winner's TIN Number
Enter the winner's taxpayer identification number (TIN).
Max length: 11 characters
Window number Text
Enter the window number or identifier where the winnings were paid.
First identification number Text
Enter the first identification number issued to the winner (for example, driver's license, passport, or other ID number).
Second identification number Text
Enter a second identification number for the winner, if applicable (for example, an alternate government ID number).
Winner Identification Numbers
Winner's TIN Text
Enter the winner's taxpayer identification number (TIN) associated with the prize winner.
Max length: 11 characters
First identification number Text
Enter the winner's primary identification number (for example, driver's license, state ID, or other official ID number).
Second identification number Text
Enter the winner's secondary identification number if available (for example, passport number or another official ID number).
Winner Name and Address
Winner's full name Text
Enter the winner's full legal name (first name, middle initial if any, and last name) exactly as it should appear on tax records.
Winner's street address Text
Enter the winner's street address including house number and street name for mailing purposes.
Winner's apartment or suite number Text
Enter the apartment, suite, unit, or room number if applicable; leave blank if none.
Winner's city or town Text
Enter the city or town of the winner's mailing address.
Winner's state or province Text
Enter the state, province, or region for the winner's mailing address (use the standard postal abbreviation if preferred).
Winner's country Text
Enter the country of the winner's mailing address using the country's full name.
Winner's ZIP or foreign postal code Text
Enter the ZIP code or foreign postal code for the winner's mailing address, including any letters or spaces required by that country's postal system.
Winnings and Transaction Details
Reportable winnings Number
Enter the total reportable winnings amount paid to the winner for this transaction.
Date won Date
Enter the date on which the winnings were won.
Type of wager Text
Enter the description or code for the type of wager (for example the game or bet type) associated with these winnings.
Federal income tax withheld Number
Enter the total federal income tax withheld from the winnings for this transaction. Fill only if 'Reportable winnings' is filled.
Depends on: Reportable winnings
Transaction Text
Enter the transaction identifier or reference number for this payout as shown on the ticket or report.
Race Text
Enter the race identifier or number associated with the wager, if applicable.
Winnings from identical wagers Number
Enter the amount of winnings paid that are from identical wagers related to this payout.
Cashier Text
Enter the cashier identifier or name who processed the transaction.
Window Text
Enter the window or terminal identifier where the transaction was completed.
Winnings Transaction Details
Reportable winnings Number
Enter the total reportable gambling winnings for this transaction.
Date won Date
Enter the date when the wager was won.
Type of wager Text
Enter the description or code that identifies the type of wager (for example, slots, lottery, pari‑mutuel, etc.).
Federal income tax withheld Number
Enter the amount of federal income tax withheld from these winnings.
Transaction Text
Enter the transaction identifier or a brief description for this wager (such as ticket or transaction number).
Race Text
If applicable, enter the race number or name associated with the wager.
Winnings from identical wagers Number
Enter the total winnings from identical wagers that are included in this payment.
Cashier Text
Enter the cashier identifier or name of the person who processed the transaction.