U.S. · Tax forms
W-2G box 3 Type of wager.
The entry changes by game: bet type, lottery name, bingo or "poker tournament".
Box 3 on Form W-2G describes what the winning wager was, and the IRS instructions give a different entry by game: the bet type for racing, the wager type or lottery name with the price of the wager for lotteries, "bingo, keno or slot machines" with the wager amount, the words poker tournament, or the type of sports bet.
Look it up
Result
What box 3 shows by game
| Game | Section of instructions | Box 3 entry |
|---|---|---|
| Horse racing, dog racing, jai alai, other wagering | 1 | The type of wager if other than a regular race bet, for example Daily Double or Big Triple. |
| Sweepstakes, wagering pools, lotteries | 2 | The type of wager (such as raffle or 50-50 drawing) or the name of the lottery (such as Instant, Big 50, Baker’s Dozen or Powerball), and the price of the wager ($.50, $1, etc.). |
| Bingo, keno, slot machines | 3 | The type of wager (bingo, keno or slot machines) and the amount of the wager. |
| Poker tournaments | 4 | Enter "poker tournament" in the entry space. |
| Sports wagering | 5 | The type of wager or sport bet. |
Why it matters
Box 3 is the payer’s description of what was won. The surrounding boxes depend on the game: box 2 is the date of the winning event (for racing and sports, not the payment date), box 4 is any federal income tax withheld, and box 5 differs by game. For poker, box 5 holds the tournament name and sponsor.
If your box 3 looks odd
The instructions give examples, not fixed wording, so entries vary by payer. If the description does not match what you won, ask the payer who issued the form to correct it. This page does not say how the winnings are taxed to you.
Worked example
Nina wins a lottery prize and her Form W-2G has "Powerball $2" in box 3: the lottery name and the price of the wager, as the instructions describe. A casino slot jackpot form shows "Slot machine $5" for the type and amount of the wager. A poker tournament form shows only "poker tournament". The forms are made up.
More from this set
Related pages: W-2G Poker Tournament, W-2G 300x Rule. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Forms W-2G and 5754 (Rev. January 2026): Box 3 under sections 1 to 5 of the Specific Instructions for Form W-2G. Read November 2, 2026.
IRS instructions as read on the date above; thresholds and revisions change. Names and amounts in worked examples are made up.
Frequently asked questions
What goes in box 3 of Form W-2G?
A description of the wager, which depends on the game: for example the bet type for racing, the lottery name and price of the wager, or the words poker tournament.
Does box 3 show how much I won?
No. The winnings are in box 1 and any tax withheld is in box 4. Box 3 describes the wager.
What should box 3 say for slot machines?
The instructions say the type of wager (bingo, keno or slot machines) and the amount of the wager.
What should box 3 say for sports betting?
The type of wager or sport bet.
What if box 3 is wrong?
Ask the payer that issued the form to correct it. The instructions give examples of entries, not required wording.
Not tax advice
This page summarizes IRS instructions, which are written mostly for the people who file the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box means for your return. Everything runs in your browser; nothing you enter is sent anywhere.