Page 2
Form 5754 (Rev. 12-2008)
Persons to Whom Winnings Are Taxable (continued from page 1)
(e) Winnings from
identical wagers
(b) Taxpayer
identification number
(d) Amount won
(c) Address
(a) Name
Purpose of form. You must complete Form 5754 if you
receive gambling winnings either for someone else or as
a member of a group of two or more people sharing the
winnings, such as by sharing the same winning ticket.
The information you provide on the form enables the
payer of the winnings to prepare Form W-2G, Certain
Gambling Winnings, for each winner to show the winnings
taxable to each.
Complete Part II to identify each winner and each
winner’s share of the winnings. If you are also one of the
winners, enter your information first in Part II by entering
“Same as above” in columns (a), (b), and (c) and the
applicable amounts in columns (d) and (e). Then complete
columns (a) through (e) for each of the other winners.
Return the form to the payer.
Taxpayer identification number. The taxpayer
identification number for an individual is the social
security number or individual taxpayer identification
number. For all others, it is the employer identification
number.
Completing the form. If you are the person to whom
gambling winnings are paid, enter your name, address,
and taxpayer identification number in Part I. If the
winnings are from state-conducted lotteries, the box
labeled “Other I.D.” may be left blank. The total amount
received and the total federal income tax withheld must
be entered in the remaining columns.
Signature. If federal income tax is withheld, the person
who receives the winnings must sign and date the form. If
no federal income tax is withheld, no signature is
required.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax. Regulations section 31.3402(q)
requires you to furnish an information return to the payer
if you receive gambling winnings either for someone else
or as a member of a group of two or more people sharing
the winnings, such as by sharing the same winning ticket.
The time needed to complete this form will vary
depending on individual circumstances. The estimated
average time is 12 minutes.
If you have comments concerning the accuracy of this
time estimate or suggestions for making this form
simpler, we would be happy to hear from you. You can
write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Avenue, NW, IR-6526, Washington, DC
20224. Do not send this form to this address. Instead,
return it to the payer.
Part II
Instructions for Recipient of Gambling
Winnings
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
Form 5754 (Rev. 12-2008)
