File this form to report gambling winnings and any federal income tax withheld on those winnings. The requirements for reporting and withholding depend on:
- the type of gambling,
- the amount of the gambling winnings, and
- generally the ratio of the winnings to the wager.
Current revision
Recent developments
None at this time.
Other items you may find useful
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 3079, Tax-Exempt Organizations And Gaming PDF
Online Ordering for Information Returns and Employer Returns
Treasury Decision 9807, Information Returns; Winnings from Bingo, Keno, and Slot Machines
Treasury Decision 9824, Withholding on Payments of Certain Gambling Winnings