Gambling Winnings and Losses

Topic Index


Forms and Instructions

Relevant Forms

2012 Form W-2G Certain Gambling Winnings
2012 Instructions for Forms W-2G and 5754, Certain Gambling Winnings and Statement by Person(s) Receiving Gambling Winnings
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2011 Form W-2G Certain Gambling Winnings
2011 Instructions for Forms W-2G and 5754, Certain Gambling Winnings and Statement by Person(s) Receiving Gambling Winnings
2011 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 11-C Occupational Tax and Registration Return for Wagering

Form 730 Monthly Tax Return for Wagers

Form 990 (Schedule G) Supplemental Information Regarding Fundraising or Gaming Activities
Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities

Form 990-EZ (Schedule G) Supplemental Information Regarding Fundraising or Gaming Activities
Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities

Form 1040-NR U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

2012 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2012 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
2011 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2011 Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

Form 5754 Statement by Person(s) Receiving Gambling Winnings
Instructions for Forms W-2G and 5754, Certain Gambling Winnings and Statement by Person(s) Receiving Gambling Winnings
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 8508 Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1097-BTC, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, and 8027)


Publications

Related Publications

Publication 1220 Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically

Publication 3079 Gaming Publication for Tax-Exempt Organizations

Publication 4706 You Won! What now?

Publication 4932 Gaming Industry Tip Compliance Agreement (GITCA)

Publication 4936 Your Guide to Maintaining and Complying with GITCA

Publication 4985 Gaming Industry Tip Compliance Agreement - for Tipped Employees

Publication 4985 (SP) Gaming Industry Tip Compliance Agreement for Tipped Employees (Spanish Version)

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Tax Withholding and Estimated Tax

Publication 17 - Your Federal Income Tax (For Individuals) - Other Income

Publication 505 - Tax Withholding and Estimated Tax - Gambling Winnings

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens

Tax Topics

Tax Topic 419