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Jackpot Tax Form Advice -- 5754 vs 1099

If your yearly losses are greater than your yearly gains, there will be no
tax due. If you keep your card in your machine, the casinos can send you a
print out at the end of the year showing your losses for the year. That
will be your back up in case you are ever audited.
Unfortunately, I routinely have lost more than I win so I have yet to pay
any taxes on my jackpots (I wish it were otherwise).

                                                   B. Stewart

In a message dated 8/26/2009 8:15:46 A.M. Pacific Daylight Time,
cognoscienti@gmail.com writes:

So, I was playing in an Indian Casino when my friend hit a jackpot

playing on my money. The slot attendant was behind us at the time and
wouldn't let me sign for the jackpot. But he didn't have his SS#, so
they wont release the jackpot or W2, until we go back with his SS#.

Now, I'm trying to decide between him issuing me a 1099 form for the
jackpot or giving the casino a 5754, telling them to pay me instead.
Obviously, the 5754 is riskier to use at the casino. But if I have him
issue me a 1099, is he still going to have to claim the W2-G on taxes?
He takes a standard deduction, so I don't know where the 1099 he gives
me takes off from. And if he doesn't put any winnings on the W2-G line
of his 1040 form, will that force a paper audit, even if he includes
the 1099 in his tax submission?

Your friend can attach a note that the W-2G was issued in error and adjust
the full amount off, but that may still trigger a letter audit. Deducting
the amount as a gambling loss will not work as he takes the standard
deduction.

If you stand your ground the casino eventually has to give you the W-2G.
Your friend cannot legally sign the W-2G, which states at the bottom under
penalty of perjury the money belongs to him. If you hand them the
filled-out
5754 that may help. It may take awhile and you may need to hire a lawyer to
send them a letter.

Cogno

[Non-text portions of this message have been removed]

If your yearly losses are greater than your yearly gains, there will be
no
tax due.

That is completely wrong.

Cogno