W-2G和5754号表格的说明

关于表格W-2G和5754的指示,某些赌博赢家和接受赌博赢家的声明

2021年1月修订本

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表格W-2G - 某些赌博赢家
表格5754 - 接受赌博赢家的声明

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Department of the Treasury

Internal Revenue Service

Instructions for Forms

W-2G and 5754

(Rev. January 2021)

Section references are to the Internal Revenue Code unless

otherwise noted.

must present two forms of identification, one of which must

include the payee's photo. A completed and signed Form W-9 is

acceptable as the nonphoto form of identification. Gaming

establishments owned or licensed by a tribal government of a

federally recognized Indian tribe may waive the photo ID

requirement for payees who are members of that tribe and

present a tribal member identification card issued by the same

tribe. These rules affect boxes 11 and 12 under the instructions

for 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering

Transactions Not Discussed Later; 2. Sweepstakes, Wagering

Pools, and Lotteries; and 3. Bingo, Keno, and Slot Machines.

Future Developments

Information about any future developments affecting Form W-2G

or Form 5754 (such as legislation enacted after they were

published) will be posted at IRS.gov/FormW2G and IRS.gov/

Form5754, respectively. Information about developments

affecting these instructions will be posted on both pages.

Reminders

In addition to these specific instructions, you should also use the

current General Instructions for Certain Information Returns.

Those general instructions include information about the

following topics.

Rules for determining the amount of the wager for certain

gambling winnings. All wagers placed in a single parimutuel

pool and represented on a single ticket are aggregated and

treated as a single wager for purposes of determining the

amount of the wager with respect to winnings from parimutuel

betting on horse racing, dog racing, or jai alai. These rules affect

boxes 1 and 4 under the instructions for Horse Racing, Dog

Racing, Jai Alai, and Other Wagering Transactions Not

Discussed Later.

Amounts paid with respect to identical wagers are treated as

paid with respect to a single wager for purposes of calculating

the amount of proceeds from a wager. Two or more wagers are

identical wagers if winning depends on the occurrence (or

non-occurrence) of the same event or events; the wagers are

placed with the same payer; and, in the case of horse races, dog

races, or jai alai, the wagers are placed in the same parimutuel

pool. These rules affect boxes 1, 4, and 7 under the instructions

for Horse Racing, Dog Racing, Jai Alai, and Other Wagering

Transactions Not Discussed Later; and for Sweepstakes,

Wagering Pools, and Lotteries.

Backup withholding.

•

Electronic reporting requirements.

Penalties.

When and where to file.

Taxpayer identification numbers.

Statements to recipients.

Corrected and void returns.

more from a bingo game or slot machine;

If you use method 2, enter the sum of the noncash payment

and the withholding tax in box 1 of Form W-2G and the

withholding tax paid by the payer in box 4.

2. The winnings (reduced by the wager) are $1,500 or more

from a keno game;

Backup Withholding

3. The winnings (reduced by the wager or buy-in) are more

than $5,000 from a poker tournament;

4. The winnings (except winnings from bingo, slot machines,

keno, and poker tournaments) reduced, at the option of the

payer, by the wager are:

a. $600 or more, and

b. At least 300 times the amount of the wager; or

5. The winnings are subject to federal income tax

withholding (either regular gambling withholding or backup

withholding).

You may be required to withhold 24% of gambling winnings

(including winnings from bingo, keno, slot machines, and poker

tournaments) for federal income tax. This is referred to as

backup withholding. You should backup withhold if:

The winner doesn't furnish a correct taxpayer identification

•

number (TIN),

Regular gambling withholding hasn't been withheld, and

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

machines or $1,500 from keno, or more than $5,000 from a

poker tournament).

Tax-Exempt Organizations

Figure any backup withholding on the total amount of the

winnings reduced, at the option of the payer, by the amount

wagered. This means the total amount, not just the payments in

excess of $600, $1,200, $1,500, or $5,000, is subject to backup

withholding.

A tax-exempt organization conducting gaming activities may be

required to withhold income tax and report on Form W-2G. See

Pub. 3079, Tax-Exempt Organizations and Gaming.

Withholding

There are two types of withholding on gambling winnings: (a)

regular gambling withholding at 24% (31.58% for certain

noncash payments), and (b) backup withholding that is also at

24%. If a payment is already subject to regular gambling

withholding, it isn't subject to backup withholding.

Report the amount you withheld in box 4 of Form W-2G. Also,

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.

See the following instructions for each type of gambling for

detailed rules on backup withholding.

Regular Gambling Withholding for Certain Games

You may be required to withhold 24% of gambling winnings for

federal income tax. This is referred to as regular gambling

withholding. Withhold at the 24% rate if the winnings minus the

wager are more than $5,000 and are from:

Foreign Persons

Payments of gambling winnings to a nonresident alien individual

or a foreign entity aren't subject to reporting or withholding on

Form W-2G. Generally, gambling winnings paid to a foreign

person are subject to 30% withholding under sections 1441(a)

and 1442(a) and are reportable on Form 1042, Annual

Withholding Tax Return for U.S. Source Income of Foreign

Persons, and Form 1042-S, Foreign Person's U.S. Source

Income Subject to Withholding. Winnings of a nonresident alien

from blackjack, baccarat, craps, roulette, big-6 wheel, or a live

dog or horse race in the United States from legal wagers initiated

outside the United States in a parimutuel pool aren't subject to

withholding or reporting. See Pub. 515, Withholding of Tax on

Nonresident Aliens and Foreign Entities.

Sweepstakes;

•

Wagering pools;

Lotteries;

Wagering transactions in a parimutuel pool with respect to

horse races, dog races, or jai alai, if the winnings are at least 300

times the amount wagered; or

Other wagering transactions, if the winnings are at least 300

•

times the amount wagered.

Regular gambling withholding doesn't apply to winnings from

bingo, keno, or slot machines, nor does it apply to winnings from

other wagering transactions if the winnings are $5,000 or less.

However, see Backup Withholding, later.

State Tax Information

Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your

convenience only and don't have to be completed for the IRS. If

you withheld state income tax on a payment of gambling

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

(box 13) is assigned by each individual state.

Regular gambling withholding is figured on the total amount

of gross proceeds (the amount of winnings minus the amount

wagered), not merely on the amount in excess of $5,000.

Report the amount you withheld in box 4 of Form W-2G. Also,

file Form 945, Annual Return of Withheld Federal Income Tax, to

report all your gambling withholding.

If a state tax department requires you to send it a paper copy

of Form W-2G, use Copy 1 for that purpose. Give Copy 2 to the

winner for use in filing a state income tax return.

Noncash payments. You must take the fair market value

(FMV) of a noncash payment, such as a car in a sweepstakes,

wagering pool, or lottery, into account for purposes of reporting

and withholding. If the FMV exceeds $5,000, after deducting the

price of the wager, the winnings are subject to 24% regular

gambling withholding. The tax you must withhold is computed

and paid under either of the following two methods.

1. The winner pays the withholding tax to the payer. In this

case, the withholding is 24% of the FMV of the noncash payment

minus the amount of the wager.

Local Tax Information

Boxes 16, 17, and 18 and Copies 1 and 2 are provided for your

convenience only and don't have to be completed for the IRS. If

you withheld local income tax on a payment of gambling

winnings, you may enter it in box 17 of Form W-2G. If you do,

also complete boxes 16 and 18.

2. The payer pays the withholding tax. In this case, the

withholding is 31.58% of the FMV of the noncash payment

minus the amount of the wager.

-2-

Instructions for Forms W-2G and 5754 (Rev. 01-2021)

Form 5754

Box 1

If the person receiving the winnings isn't the actual winner, or is a

member of a group of winners, see Specific Instructions for Form

5754, later.

Enter payments of $600 or more if the payment is at least 300

times the wager.

Box 2

Statements to Winners

Enter the date of the winning event. This isn't the date the money

If you are required to file Form W-2G, you must also provide a

statement to the winner. For information about the requirement

to furnish a statement to the winner, see part M in the current

General Instructions for Certain Information Returns. You may

furnish Copies B and C of Form W-2G to the winner.

was paid if it was paid after the date of the race (or game).

Box 3

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

amount of the wager. If the person presenting the ticket for

payment is the sole owner of the ticket, complete Form W-2G

showing the name, address, and TIN of the winner. If regular

gambling withholding is required, the winner must sign Form

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

wager, see Withholding and Forms W-2G for Multiple Winners,

later.

Enter any federal income tax withheld, whether regular gambling

withholding or backup withholding.

Box 5

Not applicable.

Box 6

Enter the race (or game) applicable to the winning ticket.

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

winnings minus the wager). This is regular gambling withholding.

Box 8 or 10

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

aren't subject to regular gambling withholding. The backup

withholding rate is identical to the regular withholding rate of

24%. That is, backup withholding of 24% applies if the winnings

are at least $600 but not more than $5,000 and are at least 300

times the wager. Figure backup withholding on the amount of the

winnings reduced, at the option of the payer, by the amount

wagered.

Box 9

This is required information. Enter the TIN of the person

receiving the winnings. For an individual, this will be the social

security number (SSN) or individual taxpayer identification

number (ITIN). If the winner fails to give you a TIN, backup

withholding applies. See Withholding, earlier.

Boxes 11 and 12

As verification of the name, address, and TIN of the person

receiving the winnings, enter the identification numbers from two

forms of identification. Acceptable forms of identification include

a driver's license, passport, social security card, military

identification card, tribal member identification card issued by a

federally recognized Indian tribe, voter registration card, or

completed and unmodified Form W-9. Enter the number and the

state or jurisdiction. In some instances, the number may be the

same number as in box 9.

Identical Wagers

Winnings from “identical wagers” are added together for

purposes of reporting and withholding requirements. Two or

more wagers are identical wagers if they are placed with the

same payer and winning depends on the occurrence (or

non-occurrence) of the same event or events. In the case of

horse races, dog races, or jai alai, wagers must also be placed in

the same parimutuel pool to be identical wagers. For example,

multiple bets placed in a parimutuel pool with a single payer on

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

establishments owned or licensed by a tribal government may

waive the photo ID requirement for payees who are members of

that federally recognized Indian tribe and present a tribal

member identification card issued by the same tribal

government.

Wagers in a Single Parimutuel Pool in Horse

Racing, Dog Racing, or Jai Alai

All wagers in horse racing, dog racing, or jai alai placed in a

single parimutuel pool and represented on a single ticket are

aggregated and treated as a single wager for purposes of

determining the amount of the wager for withholding and

reporting requirements. These types of wagers are not

necessarily identical wagers. For example, two bets in a single

show pool, one for Player X to show and the other for Player Y to

show, are not identical wagers because winning on the two bets

isn't contingent on the occurrence of the same event. However, if

both bets are represented on a single ticket, then they must be

aggregated to determine the amount of the wager.

Boxes 13 Through 18

These boxes are provided for your convenience only and need

not be completed for the IRS. See State Tax Information and

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state

identification number.

-3-

Instructions for Forms W-2G and 5754 (Rev. 01-2021)

Box 1

Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

Enter payments of $600 or more if the payment is at least 300

times the wager.

Box 2

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

winnings are paid.

2. Sweepstakes, Wagering Pools, and Lotteries

File Form W-2G for each person to whom you pay $600 or more

in gambling winnings from a sweepstakes, wagering pool, or

lottery (including a state-conducted lottery) if the winnings are at

least 300 times the amount of the wager. The wager must be

subtracted from the total winnings to determine whether

withholding is required and, at the option of the payer, to

determine whether reporting is required. The wager must be

subtracted at the time of the first payment.

Box 3

Enter the type of wager (such as raffle or 50-50 drawing) or the

name of the lottery (such as Instant, Big 50, Baker's Dozen, or

Powerball) and the price of the wager ($.50, $1, etc.).

Box 4

Enter any federal income tax withheld, whether regular gambling

The requirements in this section apply to church raffles,

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.

withholding or backup withholding.

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

proceeds (the winnings minus the wager). This is regular

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

withholding at the same withholding rate of 24%. That is, backup

withholding of 24% applies if the winnings are at least $600 but

not more than $5,000 and are at least 300 times the wager.

Figure backup withholding on the amount of the winnings

reduced, at the option of the payer, by the amount wagered.

Boxes 6, 8, and 10

Not applicable.

Box 7

Enter the amount of additional winnings from identical wagers.

Box 9

This is required information. Enter the TIN of the person

receiving the winnings. For an individual, this will be the social

security number (SSN) or individual taxpayer identification

number (ITIN). If the winner fails to give you a TIN, backup

withholding applies. See Withholding under Sweepstakes,

Wagering Pools, and Lotteries, earlier.

Installment payments of $5,000 or less are subject to regular

gambling withholding if the total proceeds from the wager will

exceed $5,000.

If payments are to be made for the life of a person (or for the

lives of more than one person), and it is actuarially determined

that the total proceeds from the wager are expected to exceed

$5,000, such payments are subject to 24% regular gambling

withholding. When a third party makes the payments, for

example, an insurance company handling the winnings as an

annuity, that third party must withhold.

Boxes 11 and 12

Except for winnings from state lotteries, as verification of the

name, address, and TIN of the person receiving the winnings,

enter the identification numbers from two forms of identification.

Acceptable forms of identification include a driver's license,

passport, social security card, military identification card, tribal

member identification card issued by a federally recognized

Indian tribe, voter registration card, or completed and

unmodified Form W-9. Enter the number and the state or

jurisdiction. In some instances, the number may be the same

number as in box 9.

When Paid

A payment of winnings is considered made when it is paid, either

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

time, manner, or condition of payment. However, if not later than

60 days after the winner becomes entitled to the prize, the

winner chooses the option of a lump sum or an annuity payable

over at least 10 years, the payment of winnings is considered

made when actually paid. If the winner chooses an annuity, file

Form W-2G each year to report the annuity paid during that year.

One of the two forms of identification that the recipient

presents must include the recipient's photograph. Gaming

establishments owned or licensed by a tribal government may

waive the photo ID requirement for payees who are members of

that federally recognized Indian tribe and present a tribal

member identification card issued by the same tribal

government.

Identical Wagers

Winnings from "identical wagers" are added together for

purposes of the reporting and withholding requirements. Two or

more wagers are identical wagers if they are placed with the

same payer and winning depends on the occurrence (or

non-occurrence) of the same event or events.

Boxes 13 Through 18

These boxes are provided for your convenience only and need

not be completed for the IRS. See State Tax Information and

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state

identification number.

-4-

Instructions for Forms W-2G and 5754 (Rev. 01-2021)

Boxes 6 and 7

Not applicable.

Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

Box 8

Enter the initials of the person paying the winnings.

Box 9

3. Bingo, Keno, and Slot Machines

This is required information. Enter the TIN of the person

receiving the winnings. For an individual, this will be the social

security number (SSN) or individual taxpayer identification

number (ITIN). If the winner fails to give you a TIN, backup

withholding applies. See Withholding under Bingo, Keno, and

Slot Machines, earlier.

File Form W-2G for every person to whom you pay $1,200 or

more in gambling winnings from bingo or slot machines, or

$1,500 or more from keno after the price of the wager for the

winning keno game is deducted. If the winnings aren't paid in

cash, the FMV of the item won is considered the amount of the

winnings. Total all winnings from all wagers made during a single

bingo or keno game to determine whether the winnings are

reportable. Winnings and losses from other wagering

transactions aren't to be taken into account in arriving at the

$1,200 or $1,500 figure.

Box 10

Enter the location of the person paying the winnings, if

applicable.

Withholding

Boxes 11 and 12

Regular gambling withholding doesn't apply to winnings from

bingo, keno, or slot machines. However, if the recipient of

reportable gambling winnings from bingo, keno, or slot machines

doesn't provide a TIN, you must backup withhold. That is, if the

winnings are at least $1,200 from bingo or slot machines or

$1,500 from keno, backup withholding of 24% applies to the

amount of the winnings reduced, at the option of the payer, by

the amount wagered.

As verification of the name, address, and TIN of the person

receiving the winnings, enter the identification numbers from two

forms of identification. Acceptable forms of identification include

a driver's license, passport, social security card, military

identification card, tribal member identification card issued by a

federally recognized Indian tribe, voter registration card, or

completed and unmodified Form W-9. Enter the number and the

state or jurisdiction. In some instances, the number may be the

same number as in box 9.

Box 1

One of the two forms of identification that the recipient

presents must include the recipient's photograph. Gaming

establishments owned or licensed by a tribal government may

waive the photo ID requirement for payees who are members of

that federally recognized Indian tribe and present a tribal

member identification card issued by the same tribal

government.

Enter payments of $1,200 or more from bingo or slot machines

or payments of $1,500 or more from keno.

You may use the optional aggregate reporting method to

report these payments. Under this method, aggregate multiple

payments of reportable gambling winnings from bingo, keno, or

slot machines received by a payee in a 24-hour calendar day or

“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

gaming establishment (generally when the establishment is

closed or when business is slowest, such as between 3:00 a.m.

and 6:00 a.m.). On December 31st, all open information

reporting periods must close at 11:59 p.m. to end by the end of

the calendar year. On January 1st, all information reporting

periods must begin at 12:00 a.m. For more details and

recordkeeping requirements, see Regulations section

1.6041-10(g).

Boxes 13 Through 18

These boxes are provided for your convenience only and need

not be completed for the IRS. See State Tax Information and

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state

identification number.

Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

Box 2

Enter the date of the winning transaction.

Box 3

4. Poker Tournaments

Enter the type of wager (that is, bingo, keno, or slot machines)

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

buy-in, from each poker tournament you have sponsored.

Winnings and losses of the participant from other poker

tournaments you have sponsored during the year aren't taken

into account in arriving at the $5,000 amount.

Box 4

Enter any backup withholding.

Box 5

Withholding and backup withholding. If you file Form W-2G

for the person to whom you pay more than $5,000 in net

winnings from a poker tournament, and provide a copy of Form

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

Enter the ticket number, card number (and color, if applicable),

machine serial number, or any other information that will help

identify the winning transaction.

-5-

Instructions for Forms W-2G and 5754 (Rev. 01-2021)

withholding to the full amount of the winnings from the

tournament at the backup withholding rate of 24%. Net winnings

of $5,000 or less aren't subject to reporting, withholding, or

backup withholding.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

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

Specific Instructions for Form 5754

from a poker tournament.

Use Form 5754, Statement by Person(s) Receiving Gambling

Winnings, to prepare Form W-2G only when the person

receiving gambling winnings subject to reporting or withholding

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

the same winning ticket. The payer is required to file Forms

W-2G based on Form 5754.

Box 2

Enter the date of the poker tournament.

Box 3

Enter “poker tournament” in the entry space.

The person receiving the winnings must furnish all the

information required by Form 5754. However, a recipient of

winnings from a state-conducted lottery need not provide

identification other than his or her taxpayer identification number

(TIN).

Box 4

Enter zero as the amount, unless the winning person hasn't

provided a TIN. If the winning person hasn't provided a 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

respective shares of the winnings, and any additional winnings

from Identical Wagers. Identical wagers are defined earlier in the

Specific Instructions for Form W-2G.

Box 5

Enter the name of the tournament and its sponsor.

Boxes 6 Through 8 and Box 10

Not applicable.

In Part II, the person receiving the winnings must provide the

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,

the form must be signed, under penalties of perjury, and dated

by the person receiving the winnings.

Box 9

This is required information. Enter the TIN of the person

receiving the winnings. For an individual, this will be the social

security number (SSN) or individual taxpayer identification

number (ITIN). If the winner fails to give you a TIN, backup

withholding applies. See Withholding and backup withholding,

earlier.

The form must be returned to the payer for preparation of

Form W-2G for each of the persons listed as winners. Forms

W-2G may be issued immediately or by January 31 following the

year of the payment.

Do not send Form 5754 to the IRS. Keep it for your records.

Boxes 11 and 12

Withholding and Forms W-2G for Multiple

Winners

As verification of the name, address, and TIN of the person

receiving the winnings, enter the identification numbers from two

forms of identification. Acceptable forms of identification include

a driver's license, social security card, or voter registration. Enter

the number and the state or jurisdiction. In some instances, the

number may be the same number as in box 9.

If more than one person shares in the winnings from a single

wager, the total amount of the winnings (minus the amount

wagered) will determine the amount of the proceeds for

purposes of reporting and withholding. Do not allocate winnings

to each winner before determining whether the withholding or

reporting thresholds were reached.

Boxes 13 Through 18

For example, E purchases a sweepstakes ticket for $1 on

behalf of himself and S, who contributes an equal amount of the

ticket price and who will share equally in any winnings. The ticket

wins $5,002. Because the winnings ($5,002 - $1 = $5,001) are

more than $5,000, you must withhold 24% of $5,001. You must

prepare Form W-2G for E and a separate Form W-2G for S using

the information furnished to you on Form 5754.

These boxes are provided for your convenience only and need

not be completed for the IRS. See State Tax Information and

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state

identification number.

Box 14. Enter the amount of state winnings.

-6-

Instructions for Forms W-2G and 5754 (Rev. 01-2021)

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W-2G和5754号表格的说明

关于表格W-2G和5754的指示,某些赌博赢家和接受赌博赢家的声明

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