Your reportable winnings will be listed in Box 1 of the W-2G form. The payout doesn't have to be 300 times the wager for these types of winnings). For poker tournament winnings, the threshold is $5,000.
For keno winnings, the threshold is $1,500.For bingo and slot machine winnings, the threshold is $1,200.Generally, you'll receive an IRS Form W-2G if your gambling winnings are at least $600 and the payout is at least 300 times the amount of your wager. Taxes on Gambling Winnings: You Might Get a Form W-2G
