IRS · Official form

Form 5754, Statement by Person(s) Receiving Gambling Winnings

Form 5754 tells a gambling payer who the real winners are when the person collecting the money is not the only winner, or is not the winner at all. Fill in the official IRS PDF below and download it.

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 5754?

When gambling winnings are subject to reporting or withholding but the person receiving the payout is part of a group, or is collecting on someone else’s behalf, the payer needs to know how to split the winnings for tax reporting. Form 5754 collects each winner’s name, address, taxpayer identification number, and share of the winnings.

The payer uses this information to prepare a separate Form W-2G for each winner. Form 5754 itself is given to the payer, not sent to the IRS by the winners, and the payer keeps it in their records.

Who files 5754?

  • A member of a lottery pool or office pool who collects a prize on behalf of the group
  • Someone cashing a winning ticket for the actual winner
  • Groups of two or more people sharing winnings from a casino, track, or lottery
  • Payers who need the completed statement before issuing Forms W-2G to each winner

How to fill out 5754

  1. In Part I, enter the name, address, and taxpayer identification number of the person actually receiving the winnings, plus the total winnings and any federal income tax withheld.
  2. In Part II, list every person entitled to a share, with each one’s name, address, TIN, and amount won.
  3. Make sure the shares in Part II add up to the total winnings.
  4. Sign the form if withholding applies, since the recipient must sign under penalties of perjury in that case.
  5. Download the completed PDF and hand it to the payer, who will use it to prepare a Form W-2G for each winner.

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Frequently asked questions

Do I send Form 5754 to the IRS?

No. The winners give it to the payer, such as the casino or lottery agency, and the payer uses it to issue Forms W-2G. The payer keeps Form 5754 for their records.

When is Form 5754 required?

When gambling winnings are subject to reporting or withholding and either the recipient is not the actual winner or the winnings are shared by two or more people. For casual solo wins, the payer just issues a W-2G directly.

What happens after the payer gets the form?

The payer prepares a separate Form W-2G for each person listed, showing that person’s share of the winnings and withholding. Each winner then reports their share on their own tax return.