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Tax Law (Questions About Taxes)/Gambling prize reported as 1099-MISC


I won a non-cash prize at a casino drawing.  It was reported to me on a 1099-MISC. I had to gamble and win and lose money to get entries to the drawing. Shouldn't this be reported as W2-G since I had to gamble to get the chance to win. I contacted the casino to see if it was reported incorrectly.  They said they cannot give me a W-2G. They said it was a prize winning just as if I put my name in a drawing. I disagree, you only got entries based on how much you wagered at the slot machine.  The more you spent gambling, the more entries you got. This is not the same as me putting my name in a drawing.  What do I do on my taxes since the casino will not correct the 1099-MISC.
Thank you for your time.


Thanks for your question.

The law makes a distinction between gambling and raffles. This was basically a raffle even though entries were given due to your gambling activities. Therefore, a W-2G would not be appropriate.

Report the amount of the 1099 on line 21 of your 1040.

Hope this helps.

John Stancil,CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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