Form 5754 - Statement by Person(s) Receiving Gambling Winnings

Sep 19, 2026

Upload by Cipher

Form 5754 (Rev. September 1997) collects required information for recipients of gambling winnings. Recipients who receive winnings for themselves, for others, or as part of a group must complete Part I and Part II with names, addresses, taxpayer identification numbers, amounts, and related tax withholding. Instructions explain when “Other I.D.” may be left blank for state lotteries, how to report multiple winners, and which identification numbers apply. The form also covers signature requirements, return instructions to the payer, and Paperwork Reduction Act notice details.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I Person to Whom Winnings Are Paid

Part II Persons to Whom Winnings Are Taxable

Instructions for Recipient of Gambling Winnings

Purpose of form

Completing the form

Taxpayer identification number

Signature and Paperwork Reduction Act Notice

|
Main Menu |
Fillable Index |
Find Word |
Search Products |
Help | | --- | --- | --- | --- | --- | | Form 5754 (Rev. September 1997) Department of the Treasury Internal Revenue Service | Statement by Person(s) Receiving Gambling Winnings © Recipients of gambling winnings should see the instructions on the back of this form.
© Payers of gambling winnings should see the separate Instructions for Forms 1099, 1098, 5498, and W-2G. | | | | OMB No. 1545-0239
Return to payer. Do not send to the IRS. | | --- | --- | --- | --- | --- | --- | | Date won | | Type of winnings | Game number | Machine number | Race number | Part I Person to Whom Winnings Are Paid | Name | | Address | | | | --- | --- | --- | --- | --- | | Taxpayer identification number | Other I. D. | | Amount received | Federal income tax
withheld | Part II Persons to Whom Winnings Are Taxable (continued on page 2) | (a) Name | (b) Taxpayer identification number | (c) Address | (d) Amount won | (e) Winnings from
identical wagers | | --- | --- | --- | --- | --- | | | | | | | Under penalties of perjury, I declare that, to the best of my knowledge and belief, the names, addresses, and taxpayer identification numbers that I have furnished correctly identify me as the recipient of this payment and correctly identify each person entitled to any part of this payment and any payments from identical wagers. Signature © Date © For Paperwork Reduction Act Notice, see back of form. Cat. No. 12100R Form 5754 (Rev. 9-97) Form 5754 (Rev. 9-97) Page 2 | Part II Persons to Whom Winnings Are Taxable (continued from page 1) | | | | | | | --- | --- | --- | --- | --- | --- | | (a) Name | (b) Taxpayer identification number | (c) Address | | (d) Amount won | (e) Winnings from
identical wagers | | | | | | | | | | | | | | | | | | | | | | | Instructions for Recipient of Gambling Winnings
Purpose of form. You must complete Form 5754 if you receive gambling winnings either for someone else or as a member of a group of winners on the same winning ticket. The information you provide on the form enables the payer of the winnings to prepare Form W-2G, Certain Gambling Winnings, for each winner to show the winnings taxable to each.
Completing the form. If you are the person to whom gambling winnings are paid, enter your name, address, and taxpayer identification number in Part I. If the winnings are from state-conducted lotteries, the box labeled “Other I.D.” may be left blank. The total amount received and the total Federal income tax withheld must be entered in the remaining columns.
Complete Part II to identify each winner and each winner’s share of the winnings. If you are also one of the winners, enter your information first in Part II by entering “Same as above” in columns (a), (b), and (c) and the applicable amounts in columns (d) and (e). Then complete columns (a) through (e) for each of the other winners. Return the form to the payer.
Taxpayer identification number. The taxpayer identification number for an individual is the social security number or individual taxpayer identification number. For all others, it is the employer identification number. | | | Signature. If Federal income tax is withheld, the person who receives the winnings must sign and date the form. If no Federal income tax is withheld, no signature is required.
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their content

FAQs

Who must complete Form 5754 for gambling winnings?

You must complete Form 5754 if you receive gambling winnings either for someone else or as a member of a group of winners on the same winning ticket.

What information is required in Part I?

If you are the recipient to whom the gambling winnings are paid, enter your name, address, and taxpayer identification number in Part I, along with the total amount received and the total Federal income tax withheld.

Do I need to sign Form 5754?

If Federal income tax is withheld, the recipient must sign and date the form. If no Federal income tax is withheld, no signature is required.

Sep 19, 2026

Upload by Cipher