11600 Federal Register / Vol. 80, No. 42 / Wednesday, March 4, 2015 / Proposed Rules 

3. Mail: Ms. Brenda Edwards, U.S. 

Department of Energy, Building 

Technologies Program, Mailstop EE–5B, 

1000 Independence Avenue SW., 

Washington, DC 20585–0121. If 

possible, please submit all items on a 

compact disc (CD), in which case it is 

not necessary to include printed copies. 

4. Hand Delivery/Courier: Ms. Brenda 

Edwards, U.S. Department of Energy, 

Building Technologies Program, 950 

L’Enfant Plaza SW., Suite 600, 

Washington, DC 20024. Telephone: 

(202) 586–2945. If possible, please 

submit all items on a CD, in which case 

it is not necessary to include printed 

copies. 

No telefacsimilies (faxes) will be 

accepted. 

Docket: The docket is available for 

review at www.regulations.gov, 

including Federal Register notices, 

public meeting attendee lists and 

transcripts, comments, and other 

supporting documents/materials. All 

documents in the docket are listed in 

the www.regulations.gov index. 

However, not all documents listed in 

the index may be publicly available, 

such as information that is exempt from 

public disclosure. 

The Secretary of Energy has approved 

publication of this notice of proposed 

rulemaking. 

Issued in Washington, DC, on February 25, 

2015. 

Kathleen B. Hogan, 

Deputy Assistant Secretary for Energy 

Efficiency, Energy Efficiency and Renewable 

Energy. 

[FR Doc. 2015–04503 Filed 3–3–15; 8:45 am] 

BILLING CODE 6450–01–P 

DEPARTMENT OF TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 31 

[REG–132253–11] 

RIN 1545–BL68 

Information Returns; Winnings From 

Bingo, Keno, and Slot Machines 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and notice of public hearing. 

SUMMARY: This document contains 

proposed regulations under section 

6041 regarding the filing of information 

returns to report winnings from bingo, 

keno, and slot machine play. The 

proposed regulations affect persons who 

pay winnings of $1,200 or more from 

bingo and slot machine play, $1,500 or 

more from keno, and recipients of such 

payments. This document also provides 

a notice of a public hearing on these 

proposed regulations. 

DATES: Written or electronic comments 

must be received by June 2, 2015. 

Outlines of topics to be discussed at the 

public hearing scheduled for June 17, 

2015 at 10 a.m. must be received by 

June 2, 2015. 

ADDRESSES: Send submissions to: 

CC:PA: LPD:PR (REG–132253–11), 

Room 5205, Internal Revenue Service, 

P.O. Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to CC:PA:LPD:PR (REG–132253– 

11), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC, or sent electronically, 

via the Federal eRulemaking Portal at 

http://www.regulations.gov (IRS REG– 

132253–11). The public hearing will be 

held in the IRS Auditorium, Internal 

Revenue Building, 1111 Constitution 

Avenue NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

David Bergman, (202) 317–6844; 

concerning submissions of comments, 

the hearing, or to be placed on the 

building access list to attend the 

hearing, Oluwafunmilayo P. Taylor 

(202) 317–6901 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

regulations to Title 26 of the Code of 

Federal Regulations under section 6041 

of the Internal Revenue Code. The 

proposed regulations would update and 

simplify the existing information 

reporting requirements under § 7.6041– 

1 of the Temporary Income Tax 

Regulations under the Tax Reform Act 

of 1976 for persons who make 

reportable payments of bingo, keno, or 

slot machine winnings. The updated 

requirements are proposed to be set 

forth in a new § 1.6041–10 of the 

regulations. Accordingly, when 

§ 1.6041–10 of the proposed regulations 

becomes final, the regulations under 

§ 7.6041–1 will be removed. 

Section 6041 generally requires 

information reporting by every person 

engaged in a trade or business who, in 

the course of such trade or business, 

makes payments of gross income of 

$600 or more in any taxable year. The 

current regulatory reporting thresholds 

for winnings from bingo, keno, and slot 

machines deviate from this general rule. 

Prior to the adoption of the current 

thresholds in 1977, reporting from 

bingo, keno, and slot machines was 

based a sliding scale threshold tied to 

the amount of the wager and required 

the wager odds to be at least 300 to 1. 

On January 7, 1977, temporary 

regulation § 7.6041–1 was published 

establishing reporting thresholds for 

payments of winnings from bingo, keno, 

and slot machine play in the amount of 

$600. In Announcement 77–63, 1977–8 

IRB 25, the IRS announced that it would 

not assert penalties for failure to file 

information returns before May 1, 1977, 

to allow the casino industry to submit, 

and the IRS to consider, information 

regarding the industry’s problems in 

complying with the reporting 

requirements. After considering the 

evidence presented by the casino 

industry, the IRS announced in a press 

release that effective May 1, 1977, 

information reporting to the IRS would 

be required on payments of winnings of 

$1,200 or more from a bingo game or a 

slot machine play, and $1,500 or more 

from a keno game net of the wager. On 

June 30, 1977, § 7.6041–1 was amended 

to raise the reporting thresholds for 

winnings from a bingo game and slot 

machine play to $1,200, and the 

reporting threshold for winnings from a 

keno game to $1,500. 

Section 7.6041–1(c) provides that 

bingo, keno, and slot machine winnings 

are reported on the Form W–2G, 

‘‘Certain Gambling Winnings.’’ The 

payor must provide a copy of the Form 

W–2G to the payee by January 31 of the 

year following the year in which the 

reportable payment is made, and the 

payor must file the Form W–2G with the 

IRS by February 28 of the year following 

the year in which the reportable 

payment is made. The Form W–2G must 

include, among other things, the name, 

address, and taxpayer identification 

number of the payee and a general 

description of the two forms of 

identification used to verify this 

information. 

Explanation of Provisions 

The current regulations governing 

information reporting of winnings from 

bingo, keno, and slot machine play were 

published in 1977. There have been 

significant changes in gaming industry 

technology since that time. For instance, 

today many gaming establishments 

employ electronic slot machines and 

other mechanisms, such as player’s 

cards, that permit electronic tracking of 

wagers and/or winnings. In addition, 

there have been many changes in the tax 

information reporting regime since the 

late 1970s, such as the enactment of 

backup withholding and requirements 

for electronic filing of information 

returns, including the Form W–2G. 

Current regulations under § 7.6041–1 of 


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the Temporary Income Tax Regulations 

do not take these changes into account. 

Accordingly, the Treasury Department 

and the IRS think the regulations for 

reporting winnings from bingo, keno, 

and slot machine play need to be 

updated in light of these developments 

and that there are opportunities to 

reduce burden and simplify reporting. 

The changes proposed by this document 

are intended to accomplish these goals. 

In addition, the Treasury Department 

and the IRS specifically request 

comments on certain topics addressed 

by the regulations. 

Filing Requirement 

Proposed § 1.6041–10(a) retains the 

general rule from § 7.6041–1 of the 

Temporary Income Tax Regulations that 

every person engaged in a trade or 

business who, in the course of its trade 

or business, pays reportable gambling 

winnings must make an information 

return with respect to such payments. 

Proposed § 1.6041–10(a) clarifies that, 

consistent with current law and as 

provided in § 1.6041–1(b) of the 

regulations, the term ‘‘persons engaged 

in a trade or business’’ includes not only 

those engaged in a trade or business for 

profit or gain, but also organizations 

whose activities are not for profit or 

gain, such as tax-exempt organizations 

and governmental entities. 

Proposed § 1.6041–10(b) sets 

thresholds for when winnings from 

bingo, keno, and slot machine play will 

be treated as reportable gambling 

winnings and subject to reporting. 

Existing § 7.6041–1(b) of the Temporary 

Income Tax Regulations sets one 

threshold for bingo and slots, and a 

different threshold for keno. In addition, 

under § 7.6041–1(b) of the Temporary 

Income Tax Regulations, winnings from 

a keno game are reduced by the amount 

wagered in that game in determining 

whether the reporting threshold is 

satisfied, whereas for bingo and slot 

machine play winnings are not reduced 

by the amount wagered in determining 

whether the reporting threshold is 

satisfied. 

Under the proposed regulations, the 

reporting thresholds for winnings from 

bingo, keno and slot machine play 

(other than electronically tracked slot 

machine play) remain the same as under 

the existing regulations. These 

thresholds are intended to reach a 

balance between reporting burden and 

compliance risk. Based on over 35 years 

of experience with the current 

thresholds, the IRS thinks they are 

sufficient at this time to verify correct 

reporting of wagering income. 

Accordingly, § 1.6041–10(b) of the 

proposed regulations provides that 

reportable gambling winnings means (i) 

$1,200 or more in the case of one bingo 

game or slot machine play, and (ii) 

$1,500 or more in the case of one keno 

game. However, advances in technology 

in the nearly four decades since the 

existing rules were adopted may 

overcome the compliance concerns that 

prompted the higher reporting 

thresholds and may warrant reducing 

the thresholds for bingo, keno, and slots 

to $600, consistent with other 

information reporting thresholds under 

§ 6041(a). Accordingly, the IRS and 

Treasury will continue to monitor the 

effectiveness of the existing (and 

proposed) reporting thresholds, and 

may propose to reduce those thresholds 

at a future time. Comments are 

specifically requested regarding the 

proposed reporting thresholds, 

including the feasibility of reducing 

those thresholds to $600 at a future 

time, whether electronically tracked slot 

machine play should have a separate 

reporting threshold, and whether the 

amounts should be uniform for bingo, 

keno, and slot machine play. 

In addition, the proposed regulations 

retain the rule from § 7.6041–1(b) of the 

Temporary Income Regulations that, in 

determining whether the reporting 

threshold is satisfied, the amount of the 

winnings from bingo or slot machine 

play is not reduced by the amount 

wagered, but the amount of winnings 

from one keno game is reduced by the 

amount wagered in that one game. 

Allowing the winnings from one keno 

game to be reduced by the amount 

wagered in that one game has been 

permitted by the regulations for over 35 

years. This rule has been relied upon by 

payors and is an established norm in the 

gaming industry. The proposed 

regulations do not permit the winnings 

from one bingo game or slot machine 

pull to be reduced by the amount 

wagered in that one game or pull 

because the IRS does not have data 

indicating that this is feasible. 

Comments are requested regarding 

whether reportable gambling winnings 

in the case of bingo and slot machine 

play (other than electronically tracked 

slot machine play) should be 

determined by netting the wager against 

the winnings as with keno. 

The proposed regulations also include 

new rules for determining the reporting 

threshold for electronically tracked slot 

machine play. Under § 1.6041–10(b)(1) 

of the proposed regulations, 

electronically tracked slot machine play 

means slot machine play where an 

electronic player system that is 

controlled by the gaming establishment 

(such as through the use of a player’s 

card or similar system) records the 

amount a specific individual won and 

wagered on slot machine play. The new 

reporting threshold rules for 

electronically tracked slot machine play 

rules are intended to simplify reporting 

by allowing payors to leverage their 

existing technology and processes to 

report winnings from electronically 

tracked slot machine play. In addition, 

these changes are intended to facilitate 

reporting that more closely reflects gross 

income that will be reported by payees 

on their individual income tax returns. 

See Notice 2015–21 for more 

information on computing gross income 

attributable to electronically tracked slot 

machine play. Comments are 

specifically requested with respect to 

the definitions of session and 

electronically tracked slot machine play. 

Under these new rules, gambling 

winnings for electronically tracked slot 

machine play must be reported when 

two criteria are met: (i) The total amount 

of winnings earned from electronically 

tracked slot machine play during a 

single session netted against the total 

amount of wagers placed on 

electronically tracked slot machines 

during the same session is $1,200 or 

more; and (ii) at least one single win 

during the session (without regard to the 

amount wagered) equals or exceeds 

$1,200. The first criterion helps to 

implement the safe harbor for 

computing gross income attributable to 

electronically tracked slot machine play 

described in Notice 2015–21. The 

second criterion is intended to be 

consistent with the casino industry’s 

current practice of gathering payee 

information when a player wins a single 

jackpot that satisfies the reporting 

threshold. The $1,200 threshold for each 

criterion is intended to balance 

reporting burden and compliance risk as 

discussed previously. Pursuant to 

§ 1.6041–10(b)(3) of the proposed 

regulations, a session begins when a 

patron places the first wager on a 

particular type of game at the payor’s 

gaming establishment and ends when 

the patron places his or her last wager 

on the same type of game before the end 

of the same calendar day at the same 

establishment. Under this rule, 

reporting with respect to electronically 

tracked slot machine play is not 

required if no single win (without 

reduction for the amount of the wager) 

meets the $1,200 reporting threshold or 

if the net amount of winnings reduced 

by the amount of all wagers for the 

session is less than $1,200. However, if 

the $1,200 reporting threshold for a 

single win is satisfied and all winnings 

from electronically tracked slot machine 

play during a session netted against all 


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wagers on electronically tracked slot 

machine play during that session are 

$1,200 or more, gambling winnings for 

the session must be reported on a Form 

W–2G. 

Proposed § 1.6041–10(b)(2) also 

includes several clarifications regarding 

the definition of reportable gambling 

winnings. First, the proposed 

regulations clarify that all winnings 

from all cards played during one bingo 

game are combined and that all 

winnings from all ‘‘ways’’ on a multiway keno ticket are combined. Second, 

the proposed regulations clarify that 

winnings from different types of games 

are not combined to determine whether 

the reporting thresholds are satisfied, 

and that bingo, keno, electronically 

tracked slot machine play, and slot 

machine play that is not electronically 

tracked are all different types of games. 

Proposed § 1.6041–10(b)(4) also adds 

a definition of the term ‘‘slot machine’’ 

to these information reporting 

regulations. Under this definition, a slot 

machine is a device that, by application 

of the element of chance, may deliver or 

entitle the person playing or operating 

the device to receive cash, premiums, 

merchandise, or tokens, whether or not 

the device is operated by inserting a 

coin, token, or similar object. The 

definition of slot machine in the 

proposed regulations is intended to be 

consistent with § 44.4402–1(b)(1) of the 

Wagering Tax Regulations. 

Filing and Form and Content of the 

Information Return 

Proposed § 1.6041–10(d) retains the 

requirement in § 7.6041–1(c) of the 

Temporary Income Tax Regulations that 

a payor of reportable gambling winnings 

file a Form W–2G, ‘‘Certain Gambling 

Winnings,’’ or successor form, on or 

before February 28 (or March 31, if filed 

electronically) of the year following the 

calendar year in which the reportable 

gambling winnings were paid. Outdated 

references to the place of filing have 

been replaced with a requirement that 

the return is filed with the appropriate 

Internal Revenue Service location 

designated in the instructions to the 

form. 

Proposed § 1.6041–10(g) requires a 

payor of reportable gambling winnings 

to provide a statement of the reportable 

gambling winnings to each payee on or 

before January 31st of the calendar year 

after the calendar year in which the 

gambling winnings were paid. Although 

§ 7.6041–1 of the Temporary Income 

Tax Regulations does not address when 

to provide statements to the payees, the 

proposed regulations are a restatement 

of the requirement to furnish statements 

to payees in section 6041(d). In 

addition, proposed § 1.6041–10(i) 

clarifies that the rules for reporting 

winnings from bingo, keno, and slot 

machine play under proposed § 1.6041– 

10 do not apply to payments made to 

foreign persons. Instead, gambling 

winnings paid to a foreign person are 

generally subject to 30 percent 

withholding under sections 1441(a) and 

1442(a) and are reportable on Form 

1042, Annual Withholding Tax Return 

for U.S. Source Income of Foreign 

Persons, and Form 1042–S, Foreign 

Person’s U.S. Source Income Subject to 

Withholding. Proposed § 1.6041–10(e) 

retains the rules in § 7.6041–1(c) of the 

Temporary Regulations regarding the 

information that is required on the 

return, including the requirement that 

the payor describe on the return the two 

types of identification relied on to verify 

the payee’s identity. However, proposed 

§ 1.6041–10(e) now requires that one of 

the forms of identification include the 

payee’s photograph to ensure that 

certain safeguards are in place to 

properly identify the payee. In addition, 

under proposed § 1.6041–10(f), the type 

of identification that is acceptable has 

been expanded. 

Payee Identification 

Section 7.6041–1(c)(3) of the 

Temporary Income Tax Regulations, 

which has been in place since 1977, 

provides that the identification verifying 

the payee’s identity must include the 

payee’s social security number. 

According to those regulations, 

examples of acceptable identification 

include a driver’s license, a social 

security card, or a voter registration 

card. However, today most forms of 

identification do not include a person’s 

social security number. Therefore, many 

payees do not have identification that 

contains the payee’s social security 

number and, even if they do, they may 

not have this identification with them at 

the time that they receive a payment of 

reportable gambling winnings. To 

address this issue, § 1.6041–10(f) of the 

proposed regulations provides that, in 

addition to government-issued 

identification, a properly completed 

Form W–9 signed by the payee is an 

acceptable form of identification to 

verify the payee’s identifying 

information. This rule is consistent with 

procedures currently used by many 

payors to address the fact that most 

forms of identification do not contain 

social security numbers. Accordingly, 

payors who verify payee information 

using identification set forth in 

proposed § 1.6041–10(f) before the date 

that final regulations implementing 

these provisions are published in the 

Federal Register will be treated as 

meeting the requirements of § 7.6041– 

1(c) of the Temporary Income Tax 

Regulations. 

Aggregate Reporting Method 

Proposed § 1.6041–10(h) provides an 

alternative method for reporting 

multiple winnings from bingo, keno, 

and slots. Under current regulations, 

each payment of gambling winnings 

from a single bingo or keno game, or slot 

machine play that meets the reporting 

threshold is required to be reported on 

a Form W–2G to the same payee. To 

simplify reporting, proposed § 1.6041– 

10(h) would allow a payor who makes 

more than one payment of reportable 

gambling winnings to the same payee 

from the same type of game during the 

same session to report the aggregate 

amount of such reportable gambling 

winnings on one Form W–2G. This 

aggregate reporting method may be used 

at the payor’s option. Proposed 

§ 1.6041–10(h)(3) sets forth certain 

recordkeeping requirements for a payor 

using the aggregate reporting method. 

Gambling Winnings Other Than Bingo, 

Keno, and Slot Machine Play 

These proposed regulations apply to 

reporting of gambling winnings from 

bingo, keno, and slot machine play. The 

Treasury Department and the IRS are 

aware that taxpayers required to report 

winnings from pari-mutuel gambling 

may have concerns, similar to those 

addressed in these proposed 

regulations, relating to when wagers 

with respect to horse races, dog races, 

and jai alai may be treated as identical. 

Identical wagers are combined and 

offset against winnings to determine 

proceeds from the wager for purposes of 

determining whether the reporting 

thresholds are satisfied. The Treasury 

Department and the IRS intend to 

amend the regulations under 

§ 31.3402(q)–1 in a manner consistent 

with these proposed regulations and 

request comments from the public on 

this topic. In addition, comments are 

requested regarding whether the 

aggregate reporting method should be 

available for gambling winnings other 

than winnings from bingo, keno, and 

slot machine play. 

Proposed Effective/Applicability Date 

These regulations are proposed to 

apply to payments made on or after the 

date of publication of the Treasury 

decision adopting these rules as final 

regulations in the Federal Register. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 


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in Executive Order 12866, as 

supplemented by Executive Order 

13563. Therefore, a regulatory 

assessment is not required. It has been 

determined that section 553(b) of the 

Administrative Procedure Act (5 U.S.C. 

chapter 5) does not apply to these 

regulations. It is hereby certified that 

this rule will not have a significant 

economic impact on a substantial 

number of small entities. This 

certification is based on the fact that this 

rule merely provides guidance as to the 

timing and filing of information 

reporting returns for payors who make 

reportable payments of bingo, keno, or 

slot machine winnings and who are 

required by section 6041 to make 

returns reporting those payments. The 

requirement for payors to make 

information returns is imposed by 

statute and not these regulations. In 

addition, this rule is reducing the 

existing burden on payors to comply 

with the statutory requirement by 

simplifying the process for payors to 

verify payees’ identities using a broader 

range of documents that are more 

readily available and also by allowing 

payors to reduce the number of 

information returns they issue if they 

adopt the new aggregate reporting 

methodology in the regulations. 

Therefore, a Regulatory Flexibility 

Analysis under the Regulatory 

Flexibility Act (5 U.S.C. Chapter 6) is 

not required. Pursuant to section 7805(f) 

of the Internal Revenue Code, this 

notice of proposed rulemaking has been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments and Public Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. In 

addition to the requests for comments 

noted in the Background Section, 

Treasury and the IRS request comments 

on any other aspects of the proposed 

rules, and any other issues relating to 

the payment of bingo, keno, and slot 

machine winnings that are not 

addressed in the proposed regulations. 

All comments will be available at 

www.regulations.gov for public 

inspection and copying. 

A public hearing has been scheduled 

for June 17, 2015, beginning at 10 a.m. 

in the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue 

NW., Washington, DC. Due to building 

security procedures, visitors must enter 

at the Constitution Avenue entrance. In 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

The rules of § 601.601(a)(3) apply to 

the hearing. Persons who wish to 

present oral comments at the hearing 

must submit electronic or written 

comments and an outline of the topics 

to be discussed and the time to be 

devoted to each topic (signed original 

and eight (8) copies) and an outline of 

the topics to be discussed and the time 

to be devoted to each topic by June 2, 

2015. A period of 10 minutes will be 

allotted to each person for making 

comments. An agenda showing the 

scheduling of the speakers will be 

prepared after the deadline for receiving 

outlines has passed. Copies of the 

agenda will be available free of charge 

at the hearing. 

Drafting Information 

The principal author of these 

proposed regulations is Charles W. 

Gorham, formerly of the Office of the 

Associate Chief Counsel (Procedure and 

Administration). 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 31 

Employment Taxes and Collection of 

Income Tax at Source. 

Proposed Amendment to the 

Regulations 

Accordingly, 26 CFR parts 1 and 31 

are proposed to be amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805* * * 

■ Par. 2. Section 1.6041–10 is added to 

read as follows: 

§ 1.6041–10 Return of information as to 

payments of winnings from bingo, keno, 

and slot machine play. 

(a) In general. Every person engaged 

in a trade or business (as defined in 

§ 1.6041–1(b)) and who, in the course of 

such trade or business, makes a 

payment of reportable gambling 

winnings (defined in paragraph (b)(2) of 

this section) must make an information 

return with respect to such payment. 

Unless the provisions of paragraph (h) 

of this section (regarding aggregate 

reporting) apply, a separate information 

return is required with respect to each 

payment of reportable gambling 

winnings. 

(b) Definitions—(1) Electronically 

tracked slot machine play. For purposes 

of this section, the term ‘‘electronically 

tracked slot machine play’’ means slot 

machine play using an electronic player 

system that is controlled by the gaming 

establishment (such as through the use 

of a player’s card or similar system) that 

records the amount a specific individual 

won and wagered on slot machine play. 

(2) Reportable gambling winnings. (i) 

For purposes of this section, the term 

‘‘reportable gambling winnings’’ is 

defined as follows: 

(A) For bingo, the term ‘‘reportable 

gambling winnings’’ means winnings of 

$1,200 or more from one bingo game, 

without reduction for the amount 

wagered. All winnings received from all 

wagers made during one bingo game are 

combined (for example, all winnings 

from all cards played during one bingo 

game are combined). 

(B) For keno, the term ‘‘reportable 

gambling winnings’’ means winnings of 

$1,500 or more from one keno game 

reduced by the amount wagered on the 

same keno game. All winnings received 

from all wagers made during one keno 

game are combined (for example, all 

winnings from all ‘‘ways’’ on a multiway keno ticket are combined). 

(C) For slot machine play (other than 

electronically tracked slot machine play 

as defined in paragraph (b)(1) of this 

section), the term ‘‘reportable gambling 

winnings’’ means winnings of $1,200 or 

more from one slot machine play, 

without reduction for the amount 

wagered. 

(D) For electronically tracked slot 

machine play (as defined in (b)(1) of this 

section), the term ‘‘reportable gambling 

winnings’’ means net winnings of 

$1,200 or more, but only if the winnings 

from at least one electronically tracked 

slot machine play during the session, 

without reduction for any amount 

wagered, is $1,200 or more. For 

purposes of this paragraph (b)(2)(i)(D) of 

this section, net winnings is determined 

by combining the amount of all 

winnings from all electronically tracked 

slot machine play during the session 

reduced by the amount of all wagers 

from all electronically tracked slot 

machine play during the same session. 

(ii) Winnings and wagers from 

different types of games are not 

combined to determine if the reporting 

threshold is satisfied. Bingo, keno, and 


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slot machine play are different types of 

games. Electronically tracked slot 

machine play and slot machine play 

that is not electronically tracked are 

different types of games. 

(iii) Winnings include the fair market 

value of a payment in any medium other 

than cash. 

(iv) The amount wagered in the case 

of a free play is zero. 

(v) For purposes of paragraph 

(b)(2)(i)(D) of this section, with respect 

to electronically tracked slot machine 

play, if the amount wagered during a 

session exceeds the amount won during 

the same session, the amount of 

winnings is zero. 

(3) Session. For purposes of this 

section, a session of play begins when 

a patron places the first wager on a 

particular type of game at a gaming 

establishment and ends when the patron 

places his or her last wager on the same 

type of game before the end of the same 

calendar day at the same gaming 

establishment. For purposes of this 

section, the time is determined by the 

time zone of the location where the 

patron places the wager. A session of 

play is always determined with 

reference to a calendar day (24-hour 

period from 12 a.m. through 11:59 p.m.) 

and ends no later than the end of that 

calendar day. Nothing in this section 

prohibits a payor from terminating a 

session for any reason before the end of 

that calendar day. 

(4) Slot machine. The term ‘‘slot 

machine’’ means a device that, by 

application of the element of chance, 

may deliver, or entitle the person 

playing or operating the device to 

receive cash, premiums, merchandise, 

or tokens whether or not the device is 

operated by insertion of a coin, token, 

or similar object. 

(c) Examples. The following examples 

illustrate the provisions of paragraphs 

(a) and (b) of this section: 

Example 1. At 10 a.m., A wagers $20 at 

casino R on one play on a slot machine that 

is not electronically tracked. A wins $1,200 

from this wager. At 2 p.m. on the same day, 

A wagers $100 on one keno game at casino 

R. A wins $1,550 from that wager. A makes 

no other wagers that day: 

(i) Under paragraph (b)(2)(i)(C) of this 

section, A’s $1,200 in winnings from slot 

machine play that is not electronically 

tracked are not reduced by the amount 

wagered. Therefore, the $1,200 winnings 

from slot machine play that is not 

electronically tracked are reportable 

gambling winnings. R must report the $1,200 

in winnings from slot machine play that it 

pays to A. 

(ii) Under paragraph (b)(2)(ii) of this 

section, because winnings from different 

types of games are not combined to 

determine whether the threshold for 

reportable gambling winnings is satisfied, A’s 

winnings from slot machine play that is not 

electronically tracked are not combined with 

A’s winnings from keno. A’s winnings from 

keno are below the $1,500 reporting 

threshold for keno, because the gross amount 

of $1,550 that A won is reduced by the $100 

amount that A wagered. R is therefore not 

required to report the winnings from keno 

that it pays to A under paragraph (b)(2)(i)(B) 

of this section. 

Example 2. Between 11 a.m. and 11 p.m. 

on the same day, B places five wagers of $20 

each at casino Q on slot machine play that 

is not electronically tracked. B wins a total 

of $1,600 during that period of time as 

follows: an $800 win on the first play, no win 

on the second play, no win on the third play, 

a $600 win on the fourth play, and a $200 

win on the fifth play. Under paragraph 

(b)(2)(i)(C) of this section, winnings from slot 

machine play that is not electronically 

tracked are not combined to determine 

whether the reporting threshold is satisfied. 

Therefore, none of B’s winnings is a 

reportable gambling winning and Q is not 

required to report winnings from slot 

machine play that it pays to B. 

Example 3. During one session at casino 

R, C places two $20 wagers on one 

electronically tracked slot machine and three 

$20 wagers on a different electronically 

tracked slot machine. The first four wagers 

result in no wins. The fifth wager results in 

a win of $2,000. C makes no further wagers 

on any games at R during the same session. 

C’s combined winnings for the session 

($2,000) reduced by C’s combined wagers for 

the session ($100) is $1,900, which is over 

the $1,200 threshold described in paragraph 

(b)(2)(i)(D) of this section. In addition, C had 

one win in the same session of $1,200 or 

more ($2,000 win). Therefore, under 

paragraph (b)(2)(i)(D) of this section, R paid 

reportable gambling winnings with respect to 

electronically tracked slot machine play of 

$1,900. Accordingly, R must report the 

winnings of $1,900 that it paid to C. 

Example 4. Assume the same facts as in 

Example 3, except that the fourth wager 

results in an $800 win and the fifth wager 

results in a $1,000 win. C’s combined 

winnings for the session of $1,800 ($800 + 

$1,000) reduced by C’s combined wagers 

placed during the session of $100 is $1,700. 

However, C did not have a single win during 

that session of $1,200 or more, as required 

under paragraph (b)(2)(i)(D) of this section, 

for there to be reportable gambling winnings 

from electronically tracked slot machine 

play. Accordingly, R is not required to report 

the winnings from the session from 

electronically tracked slot machine play that 

it pays to C. 

Example 5. During one session, D places 

ten $200 wagers on electronically tracked slot 

machine play at casino S. The first nine 

wagers result in no wins. The last wager 

results in a $1,500 win. D’s combined 

winnings for the session ($1,500) reduced by 

D’s combined wagers placed during the 

session ($2,000) did not result in any net 

winnings from electronically tracked slot 

machine play during the session. Under 

paragraph (b)(2)(i)(D) of this section, 

gambling winnings from a session of 

electronically tracked slot machine play are 

not reportable gambling winnings unless they 

include a single win of $1,200 or more and 

the net amount of all winnings during the 

session reduced by all wagers placed during 

the session is $1,200 or more. Here, there was 

a single win of $1,500, which exceeds the 

threshold for a single win under paragraph 

(b)(2)(i)(D) of this section. However, because 

the net amount of the winnings reduced by 

all the wagers placed during the session is 

not $1,200 or more, paragraph (b)(2)(i)(D) of 

this section is not satisfied. Therefore, during 

the session, D did not have reportable 

gambling winnings with respect to 

electronically tracked slot machine play 

during the session and S is not required to 

report the winnings it pays D with respect to 

electronically tracked slot machine play 

during this session. 

Example 6. During one session, E places 

five $20 wagers at casino T on slot machine 

play that is not electronically tracked. The 

first four wagers result in no wins. The fifth 

wager results in a win of $1,200. During the 

same session, E also places five $20 wagers 

at casino T on slot machine play that is 

electronically tracked. The first four wagers 

result in no wins. The fifth wager results in 

a win of $1,400. E makes no wagers on any 

other games at T during that session. Under 

paragraph (b)(2)(ii) of this section, winnings 

from slot machine play that is not 

electronically tracked and winnings from 

electronically tracked slot machine play are 

not combined. However, even without 

combining the winnings from both types of 

slot machine play, T paid reportable 

gambling winnings with respect to both the 

slot machine play that is not electronically 

tracked, and electronically tracked slot 

machine play as follows: 

(i) Under paragraph (b)(2)(i)(C) of this 

section, E’s $1,200 of winnings from slot 

machine play that is not electronically 

tracked is not reduced by the amount 

wagered, even though all of E’s wagers were 

placed during the same session. Accordingly, 

the $1,200 of winnings from slot machine 

play that is not electronically tracked meets 

the threshold in paragraph (b)(2)(i)(C) of this 

section and T must report the $1,200 in 

winnings from slot machine play that is not 

electronically tracked that it pays to E. 

(ii) Because E’s combined winnings from 

electronically tracked slot machine play 

during the session ($1,400) reduced by E’s 

combined wagers on electronically tracked 

slot machine play placed during the session 

($100) is $1,200 or more ($1,400 ¥ $100 = 

$1,300) and E had at least one win during the 

same session of $1,200 or more (a win of 

$1,400), under paragraph (b)(2)(i)(D) of this 

section, T paid E reportable gambling 

winnings with respect to electronically 

tracked slot machine play. Accordingly, T 

must also report winnings from the 

electronically tracked slot machine play 

during the session of $1,300 that it pays to 

E. 

Example 7. During the same session, F 

makes five $20 wagers at casino V on slot 

machine play that is electronically tracked on 

the same slot machine. The first three wagers 

result in no wins. The fourth wager results 

in a win of $900. The fifth wager results in 


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a win of $1,100. After the fifth wager, F uses 

free play to make a wager. The free play 

wager occurs during the same session as the 

five wagers and is also electronically tracked. 

As a result of the free play, F wins $1,200. 

In this case, there are reportable gambling 

winnings from electronically tracked slot 

machine play. Under paragraph (b)(2)(i)(D) of 

this section, F’s combined winnings from 

electronically tracked slot machine play 

during the session ($3,200) reduced by F’s 

combined wagers placed on electronically 

tracked slot machine play during the session 

(($20 × 5) + 0 = $100) is $3,100, and F had 

at least one win in the same session of $1,200 

or more (a win of $1,200 from the free play). 

Accordingly, V must report the $3,100 of 

winnings from the electronically tracked slot 

machine play during the session that it pays 

to F. 

Example 8. Between 11 p.m. and 11:59 

p.m. on Day 1, G makes five $20 wagers at 

casino W on slot machine play that is 

electronically tracked. The first four wagers 

placed on Day 1 result in no wins. The fifth 

wager placed on Day 1 results in an $800 

win. Between 12:00 a.m. and 12:15 a.m. on 

Day 2, G makes two $20 wagers on the same 

slot machine at casino W that is 

electronically tracked. The first wager placed 

on Day 2 results in a win of $600. The second 

wager placed on Day 2 results in a win of 

$900. 

(i) Under paragraphs (b)(2)(i)(D) and (b)(3) 

of this section, the winnings from one session 

of electronically tracked slot machine play 

are not combined with the winnings from 

another session of electronically tracked slot 

machine play for purposes of determining 

reportable gambling winnings. In this case, G 

engaged in electronically tracked slot 

machine play during two sessions, even 

though he played the same type of game on 

the same machine at the same gambling 

establishment. Therefore, each session must 

be analyzed to determine whether there were 

reportable gambling winnings from 

electronically tracked slot machine play. 

(ii) During the session on Day 1, G won 

$800. Because no single win was $1,200 or 

more on Day 1, there were no reportable 

gambling winnings from electronically 

tracked slot machine play on Day 1 under 

paragraph (b)(2)(i)(D) of this section, and W 

does not have to report the winnings from 

electronically tracked slot machine play on 

Day 1 that it paid to G. 

(iii) During the session on Day 2, G won 

$600 and $900. Because no single win was 

$1,200 or more on Day 2, there were no 

reportable gambling winnings from 

electronically tracked slot machine play on 

Day 2 under paragraph (b)(2)(i)(D) of this 

section, and W does not have to report the 

winnings from electronically tracked slot 

machine play on Day 2 that it paid to G. 

(d) Prescribed form; time and place 

for filing the return. The return 

described in paragraph (a) of this 

section is a Form W–2G, ‘‘Certain 

Gambling Winnings’’ or successor form. 

The Form W–2G must be filed with the 

appropriate Internal Revenue Service 

location designated in the instructions 

to the form on or before February 28 

(March 31, if filed electronically) of the 

year following the calendar year in 

which the reportable gambling winnings 

were paid. See section 6011 and 

§ 1.6011–2 for requirements to file 

electronically. 

(e) Information included on the 

return. Each return required by 

paragraph (a) of this section must 

contain: 

(1) The name, address, and taxpayer 

identification number of the payor; 

(2) The name, address, and taxpayer 

identification number of the payee; 

(3) A general description of the two 

types of identification (as described in 

paragraph (f) of this section), one of 

which must have the payee’s 

photograph on it, that the payor relied 

on to verify the payee’s name, address, 

and taxpayer identification number; 

(4) The date and amount of payment; 

(5) The type of wagering transaction 

(bingo, keno, slot machine play, or 

electronically tracked slot machine 

play); 

(6) In the case of a bingo or keno 

game, any number, color, or other 

designation assigned to the game for 

which the payment is made; 

(7) In the case of slot machine play 

(including electronically tracked slot 

machine play), the identification 

number of the slot machine(s) (for 

example, location and asset number); 

(8) Any other information required by 

the form, instructions, revenue 

procedure, or other applicable guidance 

published in the Internal Revenue 

Bulletin. In the case of aggregate 

reporting under paragraph (h) of this 

section, the amount of the payment in 

paragraphs (e)(4) is the aggregate 

amount of payments of reportable 

gambling winnings from the same type 

of game (bingo, keno, slot machine play, 

or electronically tracked slot machine 

play) made to the same payee during the 

same session (as defined in paragraph 

(b)(3) of this section). Unless otherwise 

provided in forms, instructions, or other 

guidance, in the case of aggregate 

reporting under paragraph (h) of this 

section the information required by 

paragraphs (e)(5), (6), (7) of this section, 

and this paragraph (e)(8) must be 

maintained by the payor as described in 

paragraph (h)(3) of this section. 

(f) Identification. The following items 

are treated as identification for purposes 

of paragraph (e)(3) of this section— 

(1) Government-issued identification 

(for example, a driver’s license, 

passport, social security card, military 

identification card, or voter registration 

card) in the name of the payee; and 

(2) A Form W–9, ‘‘Request for 

Taxpayer Identification Number and 

Certification,’’ signed by the payee, that 

includes the payee’s name, address, 

taxpayer identification number, and 

other information required by the form. 

A Form W–9 is not acceptable for this 

purpose if the payee has modified the 

form (other than pursuant to 

instructions to the form) or if the payee 

has deleted the jurat or other similar 

provisions by which the payee certifies 

or affirms the correctness of the 

statements contained on the form. 

(g) Furnishing a statement to the 

payee. Every payor required to make a 

return under paragraph (a) of this 

section must also make and furnish to 

each payee, with respect to each 

payment of reportable gambling 

winnings, a written statement that 

contains the information that is required 

to be included on the return under 

paragraph (e) of this section. The payor 

must furnish the statement to the payee 

on or before January 31st of the year 

following the calendar year in which 

payment of the reportable gambling 

winnings is made. The statement will be 

considered furnished to the payee if it 

is provided to the payee at the time of 

payment or if it is mailed to the payee 

on or before January 31st of the year 

following the calendar year in which 

payment was made. 

(h) Aggregate reporting of bingo, keno, 

and slot machine winnings—(1) In 

general. In lieu of filing a separate 

information return for each payment of 

reportable gambling winnings as 

required by paragraph (a) of this section, 

a payor may use the aggregate reporting 

method (defined in paragraph (h)(2) of 

this section) to report reportable 

gambling winnings from bingo, keno, or 

slot machine play (including 

electronically tracked slot machine 

play). A payor using the aggregate 

reporting method to file information 

returns under paragraph (a) of this 

section must also furnish statements to 

the payee under paragraph (g) of this 

section using the aggregate reporting 

method. 

(2) Aggregate reporting method 

defined. (i) The aggregate reporting 

method is a method of reporting more 

than one payment of reportable 

gambling winnings from the same type 

of game (bingo, keno, slot machine play, 

or electronically tracked slot machine 

play) made to the same payee during the 

same session (as defined in this 

paragraph (b)(3) of this section) on one 

information return or statement. 

(ii) A payor may use the aggregate 

reporting method for payments to some 

payees and not others, at its own 

discretion. In addition, with respect to 

a single payee, the payor may use the 

aggregate reporting method to report 


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winnings from one type of game, but not 

for winnings from another type of game. 

(iii) Failure to report some reportable 

gambling winnings from a particular 

type of game during one session to a 

particular payee under the aggregate 

reporting method (for whatever reason, 

including because the winnings are not 

permitted to be reported using the 

aggregate reporting method under 

paragraph (h)(4) of this section) will not 

disqualify the payor from using the 

aggregate reporting method to report 

other reportable gambling winnings 

from that type of game during that 

session to that payee. 

(3) Recordkeeping under the aggregate 

reporting method. A payor using the 

aggregate reporting method must 

maintain a record of every payment of 

reportable gambling winnings from the 

same type of game made to the same 

payee during the session that will be 

reported using the aggregate reporting 

method. Every individual that the payor 

has determined is responsible for an 

entry in the record must confirm the 

information in the entry by signing the 

record in a manner that will enable the 

signature to be associated with the 

relevant entry. Each payment of a 

reportable gambling winning made to 

the same payee and reported under the 

aggregate reporting method must have 

its own entry in the record, however, 

the information required by paragraphs 

(e)(1), (2), and (3) of this section is not 

required to be recorded more than one 

time per session. A payor that uses the 

aggregate reporting method must retain 

a copy of the record in its files. The 

record (which may be electronic 

provided the requirements set forth in 

forms, instructions, or guidance 

published in the Internal Revenue 

Bulletin are met) must include the 

following information about each 

payment: 

(i) The payee’s signature confirming 

the information in the record; 

(ii) The information required under 

paragraph (e) of this section; 

(iii) The time of the win resulting in 

the reportable gambling winnings; 

(iv) Except in the case of 

electronically tracked slot machine play, 

the total amount of reportable gambling 

winnings; 

(v) In the case of electronically 

tracked slot machine play— 

(A) The total amount of the winnings 

during the session from electronically 

tracked slot machine play; and 

(B) The total amount of the wagers 

placed during the session on 

electronically tracked slot machine play; 

(vi) The amount of reportable 

gambling winnings; 

(vii) The method of payment to the 

payee (for example, cash, check, 

voucher, token, or chips); and 

(viii) The name and gaming license 

number of the individual that the payor 

has determined is responsible for 

ensuring that the entry with respect to 

the reportable gambling winnings 

(including the general description of 

two types of identification used to verify 

the payee’s name, address, and taxpayer 

identification number) is complete and 

accurate. Such individual may or may 

not be the same individual who 

prepared the entry. 

(4) When the aggregate reporting 

method may not be used. A payor 

cannot use the aggregate reporting 

method if— 

(i) The payee is a foreign person; 

(ii) The payor knows or has reason to 

know that the person making the wager 

is not the person entitled to the 

winnings or is not the only person 

entitled to the winnings (regardless of 

whether the person making the wager 

furnishes a Form 5754, ‘‘Statement by 

Person(s) Receiving Gambling 

Winnings,’’ or successor form); or 

(iii) Backup withholding under 

section 3406(a) applies to the payment. 

(5) Examples. The following examples 

illustrate the provisions of this 

paragraph (h): 

Example 1. On Day 1, C places five wagers 

at casino R on five different slot machines 

that are not electronically tracked. The first 

two wagers result in no win. The third wager 

results in a $1,500 win. The fourth wager 

results in a $2,500 win. The fifth wager 

results in an $800 win: 

(i) Under paragraph (b)(2)(i)(C) of this 

section, there are reportable gambling 

winnings from the slot machine play that is 

not electronically tracked of $4,000 ($1,500 + 

$2,500). The $800 win is not a reportable 

gambling winning from slot machine play 

that is not electronically tracked because it 

does not equal or exceed the $1,200 

threshold. 

(ii) Because all of the amounts were won 

on the same type of game (even though each 

of the winnings occurred on different 

machines) during the same session, R is 

permitted to use the aggregate reporting 

method under this paragraph (h). If R decides 

not to use the aggregate reporting method and 

meets the requirements of paragraph (h), a 

separate Form W–2G would have to be filed 

and furnished for the payment of reportable 

gambling winnings of $1,500 and for the 

payment of reportable gambling winnings of 

$2,500. However, if R decides to use the 

aggregate reporting method, R may report 

total reportable gambling winnings from slot 

machine play that is not electronically 

tracked of $4,000 ($1,500 + $2,500) on one 

Form W–2G. 

Example 2. Assume the same facts as 

Example 1, except that in addition to the 

winnings described in Example 1, at 1 a.m. 

on Day 2, C wins $3,250 from one slot 

machine play that is not electronically 

tracked at casino R. Even though C played 

the same type of game (slot machines that are 

not electronically tracked) on Day 1 and Day 

2, because under paragraph (b)(3) of this 

section the win at 1 a.m. on Day 2 is a win 

during a new session, under paragraph 

(h)(2)(i) of this section the $3,250 of 

reportable gambling winnings cannot be 

aggregated with the reportable gambling 

winnings of $4,000 from Day 1 on a single 

Form W–2G. Accordingly, if R uses the 

aggregate reporting method, R must file two 

Forms W–2G with respect to C’s reportable 

gambling winnings on Day 1 and Day 2. R 

must report $4,000 of reportable gambling 

winnings from slot machine play paid to C 

on Day 1 on the first Form W–2G, and $3,250 

of reportable gambling winnings from slot 

machine play paid to C on Day 2 on the 

second Form W–2G. 

Example 3. At 2 p.m. on Day 1, D won 

$2,000 (after reducing the amount of the win 

by the amount wagered) playing one keno 

game at casino S. D provides S with his 

driver’s license. The driver’s license has D’s 

photograph on it, as well as D’s name and 

address. The driver’s license does not 

include D’s social security number. D cannot 

remember his social security number and has 

no other identification at the time with his 

social security number on it. D does not 

provide S with his social security number 

before S pays the winnings to D. Because D 

cannot remember his social security number, 

D cannot complete and sign a Form W–9. S 

deducts and withholds $560 (28 percent of 

$2,000) under the backup withholding 

provisions of section 3406(a) and pays the 

remaining $1,440 in winnings to D. D returns 

to casino S and at 6 p.m. on Day 1 wins 

$1,500 (after reducing the amount of the win 

by the amount wagered) in one keno game. 

D provides S with his driver’s license as well 

as D’s social security card. S generally uses 

the aggregate reporting method and in all 

cases where it is used, S complies with the 

requirements of this paragraph (h). At 8 p.m. 

and 10 p.m. on Day 1, D wins an additional 

$1,800 and $1,700 (after reducing the amount 

of the win by the amount wagered), 

respectively, from two different keno games. 

For each of these two wins, an employee of 

S obtains the information from D required by 

this paragraph (h): 

(i) Under paragraph (b)(2)(i)(B) of this 

section, each of D’s wins from the four games 

of keno on Day 1 ($2,000, $1,500, $1,700, and 

$1,800) are reportable gambling winnings. 

Because D’s first win on Day 1 was at 2 p.m. 

and D’s last win on Day 1 was at 10 p.m., 

all of D’s reportable gambling winnings from 

keno are won during the same session. 

Because S satisfies the requirements of 

paragraph (h)(2)(i), S may use the aggregate 

reporting method to report D’s reportable 

gambling winnings from keno. However, 

pursuant to paragraph (h)(4)(iii) of this 

section, the $2,000 payment made to D at 2 

p.m. cannot be reported under the aggregate 

reporting method because that payment was 

subject to backup withholding. Accordingly, 

if S uses the aggregate reporting method 

under this paragraph (h), S will have to file 

two Forms W–2G with respect to D’s 

reportable gambling winnings from keno on 


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Day 1. On the first Form W–2G, S will report 

$2,000 of reportable gambling winnings and 

$560 of backup withholding with respect to 

the 2 p.m. win from keno, and on the second 

Form W–2G S will report $5,000 of 

reportable gambling winnings from keno 

(representing the three payments of $1,500, 

$1,700, and $1,800 that D won between 6 

p.m. and 10 p.m. on Day 1). 

Example 4. In one session on Day 1, E won 

five reportable gambling winnings from five 

different bingo games at a casino T. T 

generally uses the aggregate reporting method 

and in all cases where it is used, T complies 

with the requirements of this paragraph (h). 

Although E signed the entry in the record T 

maintains for payment of the first four 

reportable gambling winnings, E refuses to 

sign the entry in the record for the fifth 

payment of reportable gambling winnings. T 

may use the aggregate reporting method for 

the first four payments of reportable 

gambling winnings to E. However, because 

the entry in the record for the fifth payment 

of reportable gambling winnings does not 

include E’s signature, that payment may not 

be reported under the aggregate reporting 

method. Accordingly, if T uses the aggregate 

reporting method under paragraph (h) of this 

section, T must prepare two Forms W–2G as 

follows: On the first Form W–2G, T must 

report the first four payments of reportable 

gambling winnings from bingo made to E on 

Day 1. On the second Form W–2G, T must 

report the fifth payment of reportable 

gambling winnings from bingo made to E on 

Day 1. 

(i) Payments to foreign persons. See 

§ 1.6041–4 regarding payments to 

foreign persons. See § 1.6049–5(d) for 

determining whether the payee is a 

foreign person. 

(j) Effective/applicability date. This 

section applies to payments of 

reportable gambling winnings from 

bingo, keno, slot machine play, and 

electronically tracked slot machine play 

made on or after the date these 

regulations are published as final 

regulations in the Federal Register. For 

payments made before that date, other 

than payments from electronically 

tracked slot machine play, payors may 

rely on the provisions of these proposed 

regulations. 

PART 31—EMPLOYMENT TAXES AND 

COLLECTION OF INCOME TAX AT 

SOURCE 

■ Par. 3. The authority citation for part 

31 continues to read in part as follows: 

26 U.S.C. 7805 * * * 

§ 31.3406(g)–2 [Amended] 

■ Par. 4. In § 31.3406(g)–2, paragraph 

(d)(3) is amended by removing the text 

‘‘§ 7.6041–1’’ and adding the text 

‘‘§ 1.6041–10’’ in its place. 

* * * * * 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2015–04437 Filed 3–3–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2015–0024] 

RIN 1625–AA00 

Safety Zone; Rotary Club of Fort 

Lauderdale New River Raft Race, New 

River; Fort Lauderdale, FL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Coast Guard proposes to 

establish a temporary safety zone on the 

waters of the New River in Fort 

Lauderdale, Florida during the Rotary 

Club of Fort Lauderdale New River Raft 

Race, on Saturday, April 18, 2015. The 

safety zone will encompass the waters 

between Esplanade Park to just east of 

the Southeast 3rd Avenue Bridge. 

Approximately 100 participants will 

attend the race. The safety zone is 

necessary to ensure the safety of the 

participants, participant vessels, and the 

general public during the event. Persons 

and vessels, except those participating 

in the event, are prohibited from 

entering, transiting through, anchoring 

in, or remaining within the regulated 

area unless authorized by the Captain of 

the Port Miami or a designated 

representative. 

DATES: Comments and related material 

must be received by the Coast Guard on 

or before April 3, 2015. 

Requests for public meetings must be 

received by the Coast Guard on or before 

April 3, 2015. 

ADDRESSES: You may submit comments 

identified by docket number using any 

one of the following methods: 

(1) Federal eRulemaking Portal: 

http://www.regulations.gov. 

(2) Fax: 202–493–2251. 

(3) Mail or Delivery: Docket 

Management Facility (M–30), U.S. 

Department of Transportation, West 

Building Ground Floor, Room W12–140, 

1200 New Jersey Avenue SE., 

Washington, DC 20590–0001. Deliveries 

accepted between 9 a.m. and 5 p.m., 

Monday through Friday, except federal 

holidays. The telephone number is 202– 

366–9329. 

See the ‘‘Public Participation and 

Request for Comments’’ portion of the 

SUPPLEMENTARY INFORMATION section 

below for further instructions on 

submitting comments. To avoid 

duplication, please use only one of 

these three methods. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

email Petty Officer John K. Jennings, 

Sector Miami Prevention Department, 

Coast Guard; telephone (305) 535–4317, 

email John.K.Jennings@uscg.mil. If you 

have questions on viewing or submitting 

material to the docket, call Cheryl 

Collins, Program Manager, Docket 

Operations, telephone (202) 366–9826. 

SUPPLEMENTARY INFORMATION: 

Table of Acronyms 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of Proposed Rulemaking 

A. Public Participation and Request for 

Comments 

We encourage you to participate in 

this rulemaking by submitting 

comments and related materials. All 

comments received will be posted 

without change to http://

www.regulations.gov and will include 

any personal information you have 

provided. 

1. Submitting Comments 

If you submit a comment, please 

include the docket number for this 

rulemaking, indicate the specific section 

of this document to which each 

comment applies, and provide a reason 

for each suggestion or recommendation. 

You may submit your comments and 

material online at http://

www.regulations.gov, or by fax, mail, or 

hand delivery, but please use only one 

of these means. If you submit a 

comment online, it will be considered 

received by the Coast Guard when you 

successfully transmit the comment. If 

you fax, hand deliver, or mail your 

comment, it will be considered as 

having been received by the Coast 

Guard when it is received at the Docket 

Management Facility. We recommend 

that you include your name and a 

mailing address, an email address, or a 

telephone number in the body of your 

document so that we can contact you if 

we have questions regarding your 

submission. 

To submit your comment online, go to 

http://www.regulations.gov, type the 

docket number USCG–2015–0024 in the 

‘‘SEARCH’’ box and click ‘‘SEARCH.’’ 

Click on ‘‘Submit a Comment’’ on the 

line associated with this rulemaking. 


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