Overview
Form W-2G is the IRS information return used to report certain gambling winnings and any federal income tax withheld from those winnings.
This form is generally filed by casinos, gaming establishments, lotteries, racetracks, sports wagering operators, and other payers that make reportable gambling payments. A copy must be filed with the IRS and furnished to the corresponding winner.
The reporting and withholding requirements depend on the type of gambling activity, the amount of winnings, and in certain cases, the ratio of winnings to the wager.
Under the One Big Beautiful Bill Act (OBBBA), the W-2G reporting threshold increased from $600 to $2,000 for payments made in the 2026 tax year.
W-2G automation with TaxBandits API
- Automate end-to-end W-2G cycle
Collect W-9/W-8 forms from recipients, validate their TINs against the IRS database, record transactions as payments occur, then generate and file W-2G forms at the year-end.
Best for: Platforms that onboard contractors or vendors and need to collect and validate recipient tax details before recording payments and filing.
- Create and file W-2G directly
If you already have recipient data and annual payment totals in your system, use the API endpoints to create and transmit W-2G forms directly.
Best for: Payroll software, accounting platforms, and HCM tools that already maintain contractor payment records and simply need a reliable way to file
Supported tax years
TaxBandits API supports e-filing of Form W-2G for the following tax years:
| Tax Year | API Version |
|---|---|
| 2026 | v2 |
| 2025 | v2, v1.7.3 |
| 2024 | v1.7.3 |
Services available
The TaxBandits API supports the following services for Form W-2G:
- Federal & State Filing - File W-2G returns with the IRS and the required state agencies.
- State-Only Filing - File W-2G only with the state agencies when the federal return has already been submitted.
- Postal Mailing - TaxBandits prints and mails the recipient copy on your behalf.
- Online Access - Share a digital copy of the W-2G with recipients through a secure, branded online portal. Recipients are notified via email and can view, download, and consent to paperless delivery.
- Corrections - File corrections for W-2G forms that are already accepted by the IRS (even if original returns were filed elsewhere).
W-2G endpoints
All endpoints require a Bearer token obtained through the OAuth 2.0 authentication flow. Include this token in the Authorization header of every request. Learn more about OAuth 2.0
- Create - Create one or more W-2G records in a single submission. Federal e-file, state filing, and recipient distribution can all be requested in the same call.
- Update - Modify an existing W-2G submission before it has been transmitted to the IRS.
- ValidateForm - Validate W-2G field-level specifications against the IRS business rules before creating the form.
- Get - Retrieve payer, recipient, and form data for a specific W-2G submission by SubmissionId.
Utility endpoints
The following endpoints are shared across all W2G forms.
- List - List all W2G records for a submission or payer.
- Status - Use this endpoint to retrieve the status of the Form W2-G submitted to the IRS and/or states..
- Transmit - Transmit the created return to the IRS and State.
- StatusLog - Retrieved the status change of the transmitted return.
- RequestDraftPdfUrl - Returns a draft PDF URL for review. These forms are not for filing and will have a watermark "For Review only" on them
- RequestPdfURLs - Retrieve final PDF URLs for one or more recipients after transmission.
- Delete - Delete the returns created before transmitting.
As an alternative to the Status endpoint, you can configure webhooks to receive automated status updates. Learn more
Under the One Big Beautiful Bill Act (OBBBA), the W-2G reporting threshold increased from $600 to $2,000 for payments made in the 2026 tax year.