Reports gambling winnings and any federal income tax withheld on them.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2G reports certain gambling winnings and the federal income tax withheld from them. Whether a payout is reportable, and whether tax must be withheld, depends on three things the IRS states together: the type of gambling, the amount won, and generally the ratio of the winnings to the wager. That ratio is what catches filers out - a modest win on a very small stake can be reportable where a larger win on a larger stake is not. Because the thresholds differ by wager type and are revised, the current figures belong in the form instructions rather than on a page that would go stale.
Filing threshold: Varies by wager type, amount, and the ratio of winnings to wager - see the form instructions for current figures
Paper Filing
February 28
Electronic Filing
March 31
Recipient Copy
January 31
$60-$310 per form depending on how late; up to $630 for intentional disregard
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Box 1 | Reportable winnings |
| Box 2 | Date won |
| Box 3 | Type of wager |
| Box 4 | Federal income tax withheld |
| Box 7 | Winnings from identical wagers |
| Boxes 13-18 | State and local winnings, withholding, and payer identification |
Upload documents and let our 14-agent AI system extract data automatically - no manual entry.
File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
No. Reporting depends on the type of gambling, the amount, and generally the ratio of the winnings to the wager. A large payout on a large stake can fall outside it while a smaller payout on a tiny stake falls inside.
On Form 945, the Annual Return of Withheld Federal Income Tax. Gambling withholding is non-payroll withholding, so it does not belong on Form 941.
Not necessarily. A payout can be reportable without meeting the withholding test, in which case box 4 is zero.
Sign up free, upload your data, and file in minutes - not hours.