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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

2021年1月修订本

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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.  
Other general topics.  
You can get the general instructions at IRS.gov/  
Continuous-use form and instructions. Form W-2G and its  
instructions have been converted from an annual revision to  
continuous use. Both the form and instructions will be updated  
as needed. For the most recent version, go to IRS.gov/  
Regular withholding rate. The withholding rate under Section  
3402(q) applicable to winnings of $5,000 or more from  
sweepstakes, wagering pools, certain parimutuel pools, jai alai,  
and lotteries (formerly 25%) is 24%. This rate appears in the  
Specific Instructions for Form W-2G; the Withholding section  
under 1. Horse Racing, Dog Racing, Jai Alai, and Other  
Wagering Transactions Not Discussed Later; the Withholding  
section under 2. Sweepstakes, Wagering Pools, and Lotteries;  
section under Specific Instructions for Form 5754.  
Optional reporting method for bingo, keno, and slot ma-  
chine winnings. A payer may use the optional aggregate  
reporting method to report more than one payment 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 information return. For more information, see the  
instructions for box 1 under Bingo, Keno, and Slot Machines.  
Specific Instructions for Form W-2G  
File Form W-2G, Certain Gambling Winnings, to report gambling  
winnings and any federal income tax withheld on those winnings.  
The requirements for reporting and withholding depend on the  
type of gambling, the amount of the gambling winnings, and  
generally the ratio of the winnings to the wager. File Form W-2G  
with the IRS. You must provide a statement to the winner  
(Copies B and C of Form W-2G).  
Backup withholding rate. The backup withholding rate under  
Section 3406 applicable to certain winnings where the winner  
doesn't furnish a correct taxpayer identification number (TIN)  
(formerly 28%) is 24%. This rate appears in the Withholding,  
Withholding sections under Specific Instructions for Form W-2G;  
the Withholding section under 1. Horse Racing, Dog Racing, Jai  
Alai, and Other Wagering Transactions Not Discussed Later;  
and the Withholding section under 2. Sweepstakes, Wagering  
Pools, and Lotteries.  
The types of gambling are discussed in these instructions  
under the following four headings.  
Payee identification rules. A payee of gambling winnings  
meeting the reporting thresholds for bingo, keno, and slot  
machines, and a payee of gambling winnings meeting the  
withholding thresholds from horse racing, dog racing, jai alai,  
sweepstakes, wagering pools, lotteries, and certain other  
wagering transactions, but not from a state-conducted lottery,  
Reportable Gambling Winnings  
Report gambling winnings on Form W-2G if:  
Feb 18, 2021  
Cat. No. 27989I  
1. The winnings (not reduced by the wager) are $1,200 or  
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  
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  
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  
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  
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.  
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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  
Box 13. Enter the abbreviated name of the state and your state  
identification number.  
Box 14. Enter the amount of state winnings.  
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Instructions for Forms W-2G and 5754 (Rev. 01-2021)