A Form 100-G is issued by the Casino, when you win $1,200 or more in a slot machine payoff or other type of wager. The form is also reported to the IRS.You are not required to attach it to your tax return, but if you electronically file, of course there is no need to file the Form 1099-G or any other form, for that matter. In short, you are not required to send any forms, when you electronically file your tax return.As for deducting offsetting losses, you may deduct losses to the extent of winnings, provided you itemize deductions. With the standard deduction having been raised to 12,000, 18,000, and 24,000 (for filing single, head of household or married filing jointly, respectively), a lot of taxpayers are unable to claim the gambling loss deduction.Iu2019m not sure what you meant by u201csending a 1099-M.u201d Please let me know if you still have questions about this issue.