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🎰 W-2G Gambling Winnings Template¶
Last Updated: 2026-04-15 | Version: 2.0 Status: ✅ Final | Maintainer: Documentation Team
📖 Overview¶
IRS Form W-2G reports certain gambling winnings to the IRS. Casinos must file W-2G forms for slot machine winnings of $1,200 or more, and withhold taxes when required.
📊 Reporting Thresholds¶
| Game Type | W-2G Threshold | Withholding Threshold |
|---|---|---|
| Slot Machines | $1,200+ | $5,000+ (or no TIN provided) |
| Keno | $1,500+ | $5,000+ |
| Poker Tournaments | $5,000+ | Net winnings basis |
| Bingo | $1,200+ | $5,000+ |
| Other | $600+ (if 300:1 odds) | $5,000+ |
📝 Data Fields Required¶
Winner Information (Boxes 1-14)¶
| Box | Field | Source | Notes |
|---|---|---|---|
| 1 | Gross Winnings | win_amount | Pre-tax amount |
| 2 | Date Won | event_timestamp | Date of jackpot |
| 3 | Type of Wager | event_type | Slot, Poker, etc. |
| 4 | Federal Tax Withheld | calculated | 24% if required |
| 5 | Transaction/Ticket | session_id | Unique identifier |
| 6 | Race/Game | machine_id | Machine or table |
| 7 | Winnings from Identical Wagers | - | Usually N/A for slots |
| 8-11 | State Tax Info | calculated | State-specific |
| 12 | Winner's TIN | player.ssn | Required |
| 13 | Winner's Name/Address | player.* | Full details |
| 14 | Payer's Info | casino.* | Casino details |
🔍 SQL Query for W-2G Data¶
-- W-2G Data Extraction
-- Identifies jackpots requiring W-2G filing
SELECT
s.event_id AS transaction_id,
s.event_timestamp AS win_date,
s.machine_id,
s.casino_id,
s.player_id,
s.win_amount AS gross_winnings,
-- Federal withholding (24% if no SSN or winnings > $5000)
CASE
WHEN s.win_amount >= 5000 OR p.ssn_last_four IS NULL
THEN s.win_amount * 0.24
ELSE 0
END AS federal_withholding,
-- State withholding varies by state
CASE p.state
WHEN 'NV' THEN 0 -- Nevada has no state income tax
WHEN 'CA' THEN s.win_amount * 0.07
WHEN 'NJ' THEN s.win_amount * 0.03
ELSE 0
END AS state_withholding,
p.first_name,
p.last_name,
p.ssn_last_four,
p.address_line1,
p.city,
p.state,
p.zip_code,
s.denomination,
'Slot Machine' AS wager_type
FROM silver_slot_telemetry s
JOIN dim_player p ON s.player_id = p.player_id AND p.is_current = TRUE
WHERE s.win_amount >= 1200
AND s.event_type IN ('JACKPOT', 'WIN')
AND s.event_timestamp >= CURRENT_DATE - INTERVAL 1 DAY
AND s.event_timestamp < CURRENT_DATE
ORDER BY s.win_amount DESC;
⚙️ PySpark Implementation¶
from pyspark.sql.functions import *
from pyspark.sql.types import *
from datetime import datetime, timedelta
def extract_w2g_candidates(process_date: str = None):
"""
Extract W-2G candidates for jackpots >= $1,200.
"""
if process_date is None:
process_date = (datetime.now() - timedelta(days=1)).strftime("%Y-%m-%d")
# Read silver slot data
df_slots = spark.table("silver_slot_telemetry") \
.filter(col("is_large_win") == True) \
.filter(to_date("event_timestamp") == process_date)
# Join with player dimension
df_player = spark.table("dim_player") \
.filter(col("is_current") == True)
df_w2g = df_slots.join(df_player, "player_id", "left")
# Calculate withholding
df_w2g = df_w2g \
.withColumn("requires_withholding",
(col("win_amount") >= 5000) | col("ssn_last_four").isNull()) \
.withColumn("federal_withholding",
when(col("requires_withholding"), col("win_amount") * 0.24)
.otherwise(0)) \
.withColumn("state_withholding",
when(col("state") == "NV", 0)
.when(col("state") == "CA", col("win_amount") * 0.07)
.when(col("state") == "NJ", col("win_amount") * 0.03)
.otherwise(0)) \
.withColumn("net_payment",
col("win_amount") - col("federal_withholding") - col("state_withholding"))
# Select W-2G fields
df_w2g_report = df_w2g.select(
col("event_id").alias("transaction_id"),
col("event_timestamp").alias("win_date"),
col("machine_id"),
col("casino_id"),
col("player_id"),
col("win_amount").alias("gross_winnings"),
col("federal_withholding"),
col("state_withholding"),
col("net_payment"),
col("first_name"),
col("last_name"),
col("address_line1"),
col("city"),
col("state"),
col("zip_code"),
lit("Slot Machine").alias("wager_type"),
current_timestamp().alias("report_generated_at")
)
return df_w2g_report
# Execute
w2g_data = extract_w2g_candidates()
w2g_data.write.format("delta").mode("append").saveAsTable("compliance_w2g_filings")
print(f"W-2G records extracted: {w2g_data.count()}")
🤝 Handpay Process¶
When a jackpot >= $1,200 is hit:
sequenceDiagram
participant Machine as Slot Machine
participant Floor as Floor Attendant
participant Cage as Cage/Cashier
participant Compliance as Compliance System
Machine->>Floor: Jackpot Alert
Floor->>Machine: Verify Win
Floor->>Cage: Request W-2G
Cage->>Compliance: Pull Player Data
Compliance->>Cage: Return W-2G Form
Cage->>Floor: Deliver W-2G
Floor->>Machine: Complete Handpay
Machine->>Compliance: Log Transaction📅 Filing Requirements¶
- To IRS: File Copy A by February 28 (paper) or March 31 (electronic)
- To Winner: Provide Copy B and C by January 31
- Retain: Keep Copy D for 4 years
📄 W-2G Form Fields Mapping¶
{
"form": "W-2G",
"taxYear": 2024,
"payer": {
"name": "[Casino Name]",
"address": "[Casino Address]",
"tin": "[Casino EIN]",
"telephoneNumber": "[Casino Phone]"
},
"winner": {
"tin": "[Player SSN]",
"name": "[Player Name]",
"address": "[Player Address]"
},
"boxes": {
"box1_grossWinnings": 5000.00,
"box2_dateWon": "2024-01-15",
"box3_typeOfWager": "Slot Machine",
"box4_federalIncomeTaxWithheld": 1200.00,
"box5_transaction": "TXN-12345",
"box6_race": "Machine SLT-4567",
"box7_identicalWagers": 0,
"box13_statePayerStateId": "[State ID]",
"box14_stateIncome": 5000.00,
"box15_stateTaxWithheld": 0
}
}
🔗 Related Documents¶
| Document | Description |
|---|---|
| Compliance Templates Overview | Index of all compliance templates |
| CTR Template | Currency Transaction Report template |
| SAR Template | Suspicious Activity Report template |
| MICS Template | NIGC compliance template |
| Data Dictionary | Table schemas and field definitions |