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December 2023) for calendar year 2025 records certain gambling winnings, including payer and winner identifying details, wager types, transaction identifiers, and withholding amounts. The form lists reportable winnings, federal income tax withheld, and state and local winnings and tax withheld. The instructions explain when a payer must provide Form W-2G, how to report the winnings on Form 1040 Schedule 1, treatment of gambling losses, withholding rules, signature requirements, and guidance for other winners using Form 5754.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-w-2g-certain-gambling-winnings-instructions-to-winner/303794/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-w-2g-certain-gambling-winnings-instructions-to-winner/303794.png","ImageObject",442,249,{"name":88,"@type":89},"Gloria","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When must the payer furnish Form W-2G to the winner?","Question",{"text":108,"@type":109},"The payer must furnish Form W-2G if the winner receives $1,200 or more in bingo or slot winnings; $1,500 or more in keno winnings (reduced by the wager); more than $5,000 in poker tournament winnings (reduced by the wager or buy-in); $600 or more in other gambling winnings with specific payout conditions; or any other gambling winnings subject to federal income tax withholding.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should the winner report gambling winnings on Form 1040?",{"text":113,"@type":109},"Generally, report all gambling winnings on the \"Other income\" line of Schedule 1 (Form 1040). Gambling losses may be deducted as an itemized deduction, but not more than the winnings.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the withholding and signature requirements?",{"text":117,"@type":109},"Federal income tax withheld is shown in the box for federal income tax withheld, and it must be included on the winner’s Form 1040 or 1040-SR as federal income tax withheld. The winner must sign Form W-2G when entitled to the winnings and return it to the payer; if other winners are entitled to any part, Form 5754 is used.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303794,1790248555,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},2336474459895,"https://ap-avatar.wpscdn.com/avatar/22000baeef7a5ed0655?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786071322749376916","+ CORRECTED (if checked)  \n\n| PAYER'S name, street address, city or town, province or state, country, and ZIP or foreign postal code\u003Cbr>INTEGRATED DATA MANAGEMENT SYSTEMS ACCOUNT ABILITY COMPLIANCE SOFTWARE 555 BROADHOLLOW ROAD SUITE 273\u003Cbr>MELVILLE NY 11747-5001 |  | 1 Reportable winnings\u003Cbr>$ 325000.00 | 2 Date won\u003Cbr>04/15/2024 |  | OMB No. 1545-0238\u003Cbr>Form W-2G\u003Cbr>Certain Gambling Winnings\u003Cbr>(Rev. December 2023) For calendar year\u003Cbr>2025 |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 3 Type of wager Slots 5.00 | 4 Federal income tax withheld $ 78000.00 |  |  |\n|  |  | 5 Transaction SN-234132445334 | 6 Race |  |  |\n|  |  | 7 Winnings from ident. wagers $ 165000.00 | 8 Cashier C1939 |  |  |\n| PAYER'S TIN\u003Cbr>99-9999999 | PAYER'S telephone no.\u003Cbr>631-249-7744 |  |  |  | This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. |\n|  |  | 9 Winner's TIN\u003Cbr>XXX-XX-0023 | 10 Window\u003Cbr>V1939 |  |  |\n| WINNER'S name, street address, city or town, province or state, and ZIP code\u003Cbr>JOHN DOE\u003Cbr>33 EAST 17 STREET UNIT 2101\u003Cbr>NEW YORK NY 10003-2005 |  |  |  |  |  |\n|  |  | 11 First identification no.\u003Cbr>J560DD43L5D | 12 Second identification no.\u003Cbr>PHOTO ID |  |  |\n|  |  | 13 State/Payer's state ID number NY\u003Cbr>99-9999999 | 14 State winnings\u003Cbr>$ 175000.00 |  |  |\n|  |  | 15 State income tax withheld\u003Cbr>$ 28500.00 | 16 Local winnings\u003Cbr>$ 27500.00 |  |  |\n|  |  | 17 Local income tax withheld\u003Cbr>$ 17500 .00 | 18 Name of locality\u003Cbr>NYC |  | Copy C for Winner's Records |\n| Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.\u003Cbr>Signature: Date: |  |  |  |  |  |\n\nForm W-2G (Rev. 12-2023) Department of the Treasury-Internal Revenue Service  \nInstructions to Winner  \nBox 1. The payer must furnish a Form W-2G to you if you receive:  \n1. $1,200 or more in gambling winnings from bingo or slot machines;  \n2. $1,500 or more in winnings (reduced by the wager) from keno;  \n3. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament;  \n4. $600 or more in gambling winnings (except winnings from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the amount of the wager; or  \n5. Any other gambling winnings subject to federal income tax withholding.  \nGenerally, report all gambling winnings on the \"Other income\" line of Schedule 1 (Form 1040) . You can deduct gambling losses as an itemized deduction, but you cannot deduct more than your winnings. Keep an accurate record of your winnings and losses, and be able to prove those amounts with receipts, tickets, statements, or similar items that you have saved. For additional information, see Pub.  \n529 and Pub. 525.  \nBox 4. Any federal income tax withheld on these winnings is shown in this box. Federal income tax must be withheld on certain winnings less the wager.  \nCertain winnings that are not subject to regular gambling withholding may be subject to backup withholding if you did not provide your taxpayer identification number (TIN) to the payer.  \nInclude the amount shown in box 4 on your Form 1040 or 1040-SR as federal income tax withheld. See Pub. 505 for additional information.  \nSignature. You must sign Form W-2G if you are the only person entitled to the winnings and the winnings are subject to regular gambling withholding. Return the signed form to the payer, who will give you your copies.  \nOther winners. Prepare Form 5754 if another person is entitled to any part of these winnings. Give Form 5754 to the payer, who will use Form 5754 to prepare Form W-2G f","cbCainEhsjLfneYJ","https://ap.wps.com/l/cbCainEhsjLfneYJ","pdf",73479,"English","# Instructions to Winner\n## When the payer must furnish Form W-2G\n## Reporting on Form 1040 and deducting losses\n## Withholding and backup withholding rules\n## Signature and other winners\n## Future developments","[{\"question\":\"When must the payer furnish Form W-2G to the winner?\",\"answer\":\"The payer must furnish Form W-2G if the winner receives $1,200 or more in bingo or slot winnings; $1,500 or more in keno winnings (reduced by the wager); more than $5,000 in poker tournament winnings (reduced by the wager or buy-in); $600 or more in other gambling winnings with specific payout conditions; or any other gambling winnings subject to federal income tax withholding.\"},{\"question\":\"How should the winner report gambling winnings on Form 1040?\",\"answer\":\"Generally, report all gambling winnings on the \\\"Other income\\\" line of Schedule 1 (Form 1040). Gambling losses may be deducted as an itemized deduction, but not more than the winnings.\"},{\"question\":\"What are the withholding and signature requirements?\",\"answer\":\"Federal income tax withheld is shown in the box for federal income tax withheld, and it must be included on the winner’s Form 1040 or 1040-SR as federal income tax withheld. The winner must sign Form W-2G when entitled to the winnings and return it to the payer; if other winners are entitled to any part, Form 5754 is used.\"}]","Form W-2G - Certain Gambling Winnings - Instructions to Winner | PDF",1789807150]