ICO Information - Gaming
ICO Newsletters
January 2026: The Internal Revenue Service (IRS) has increased the minimum reporting threshold amount for
Form W-2G payments made in calendar year 2026 to $2,000. As you are aware, the Division of
Gaming does not have oversight of IRS requirements for Form W-2G. However, casinos are
responsible for ensuring they remain in compliance with W-2G reporting requirements. To that
end, the W-2G instructions and forms are available at https://www.irs.gov/pub/irs-pdf/iw2g.pdf
and https://www.irs.gov/pub/irs-pdf/fw2g.pdf.
ICO Checklists
Last revised November 2022
Attribute Worksheets
Revised November 2022