Form W-2G, Statement for Recipients of Certain Gambling Winnings

Certain wagering transactions require filing of Form W-2G, Statement for Recipients of Certain Gambling Winnings, and Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

Form W-2G shows the amount won and taxes withheld, if any, when someone wins a prize above a certain dollar amount. That winner must provide the game operator with proper ID, including his or her Social Security number, which is reported on Form W-9, Request for Taxpayer Identification Number and Certification.