Are W2G forms issued after winning money at sea?

Yes. When the casino is open in U.S. Territorial or International waters, certain winnings require tax reporting. U.S. citizens or residents will receive a W‑2G form, and the information will be reported to the U.S. Internal Revenue Service.

For U.S. Citizens or Residents (Form W‑2G):

• Individual slot machine jackpot of $2,000.00 USD or more
• Bingo session win totaling $1,200.00 USD or more
• Single table game pay outs carrying odds over 300 times the wagered amount
• Win a Lotto amount of $600.00 USD but less than $5,000.00 USD

For Non‑U.S. Guests (Form 1042):

• Issued under the same thresholds when playing in U.S. Territorial waters.

Identification Required:

Government issued Identification,  Driver's License or Passport and Social Security Number or countries equivalent will be required to be presented at time of payment.

Important Notes:

• These requirements apply only while the casino is open in U.S. Territorial or International waters.
• Tax forms are issued in compliance with U.S. Internal Revenue Service regulations.