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W-2G Payer File Copy D W-2 G Payer State Copy 1 W-2 G Copies B, C & 2
W-2G Payer File Copy D W-2G Payer State Copy 1 W2-G Payer Federal Copy A
Use the W-2G Copy D to print gambling winnings of $600 or more for Payer files. Use the W-2G Copy 1 to print payer gambling winnings (pay out) of $600 or more to send to a state. Use the W-2G Copy A to print payer gambling winnings (pay out) of $600 or more to send to the SSA.