At a Glance
The IRS FIRE system shuts down December 31, 2026, but W-2G filers don't need to wait. BoomTax already supports W-2G filing through IRIS today. Casinos, racetracks, sportsbooks, and other gaming operators can transition now and avoid the last-minute rush. Your existing FIRE-format files work as-is — BoomTax converts them to IRIS XML automatically.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
What Is Form W-2G?
Form W-2G (Certain Gambling Winnings) is an information return used to report gambling winnings that meet or exceed specific dollar thresholds. The form is filed by the payer — the casino, racetrack, sportsbook, lottery commission, poker room, or other gaming establishment that pays out the winnings.
W-2G must be filed when gambling winnings meet these thresholds:
| Type of Gambling | Reporting Threshold | Additional Conditions |
|---|---|---|
| Slot machines / Bingo | $1,200 or more | No reduction for wager amount |
| Keno | $1,500 or more | Reduced by wager amount |
| Poker tournaments | $5,000 or more | Reduced by buy-in amount |
| Horse/dog racing, jai alai, other wagering | $600 or more | Must also be at least 300 times the wager |
| Sweepstakes, wagering pools, lotteries | $600 or more | Must also be at least 300 times the wager |
Additionally, federal income tax withholding of 24% applies to certain gambling winnings. The payer must report the withholding amount on the W-2G and remit it to the IRS.
W-2G and the FIRE Shutdown
Unlike some other information returns that are still waiting for IRIS support, W-2G is already supported on IRIS through BoomTax. This means the FIRE shutdown on December 31, 2026 does not have to be a crisis for gaming operators. You can migrate to IRIS today and avoid being part of the rush when FIRE finally goes offline.
That said, many gaming companies are still filing W-2G through FIRE, either because their existing software generates Publication 1220-format files or because they haven't prioritized the migration. If your organization falls into this category, here is what you need to know about the transition.
Technical Changes
- File format: FIRE uses fixed-width text files per Publication 1220. IRIS uses structured XML. For a detailed comparison, see IRIS vs FIRE.
- Submission method: Instead of uploading a single file through the FIRE web portal, IRIS offers the taxpayer portal (manual entry), CSV uploads, and the A2A API for automated filing.
- TCC: Your FIRE Transmitter Control Code will not work with IRIS. You need a new IRIS TCC or can use an authorized provider like BoomTax. See the TCC comparison for details.
- Error handling: IRIS provides real-time validation with structured error codes, a significant improvement over FIRE's batch error reporting.
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Gaming Industry-Specific Considerations
High-Volume Peak Season Filing
The gaming industry has unique filing patterns. Large casinos can generate thousands of W-2G forms during a single weekend, with volumes spiking around major holidays, sporting events, and during the year-end holiday season. This creates a filing pattern unlike most other information returns — high volume, concentrated in bursts, with strict accuracy requirements.
IRIS handles high-volume filing well through the A2A API channel. For organizations filing large volumes, BoomTax's bulk filing capabilities are designed for exactly this scenario. Upload your data via bulk upload or API, and BoomTax handles the IRIS submission at scale.
Multiple Venue Reporting
Casino operators that manage multiple properties often consolidate W-2G filing through a central compliance office. Each venue generates its own W-2G data, which is then aggregated and filed in batch. Under FIRE, this typically meant one consolidated Publication 1220 file per transmitter. Under IRIS, the same consolidation works — particularly through the A2A API or through a service provider like BoomTax that accepts FIRE-format file uploads from multiple locations.
Tribal Gaming Considerations
Tribal gaming operations face unique regulatory considerations. Many tribal casinos operate under compacts with state governments and must comply with both federal and tribal reporting requirements. The underlying W-2G reporting obligation does not change with the move from FIRE to IRIS — only the submission channel changes. If your tribal gaming operation currently uses a FIRE-based filing workflow, the same three transition options apply: update your systems to produce XML, use a conversion tool, or use BoomTax to handle the conversion and filing.
Sports Betting and Online Gaming
The rapid expansion of legalized sports betting and online gaming has created a new class of W-2G filers. Online sportsbooks and gaming platforms often handle W-2G generation through their platform software. If your platform currently generates FIRE-format files, work with your development team to evaluate the options: direct IRIS integration via the A2A API, or partnering with a filing provider like BoomTax that handles the IRIS submission layer.
BoomTax Handles W-2G Through IRIS Now
BoomTax already supports W-2G filing through IRIS. Gaming operators can transition today — there is no need to wait for the FIRE deadline. Here is what BoomTax provides for W-2G filers:
- File through IRIS today. W-2G support on IRIS is live. Start filing now and avoid the last-minute migration crunch.
- Keep your FIRE-format files. If your gaming system generates Publication 1220 files, upload them as-is. BoomTax converts to IRIS XML automatically.
- Handle volume spikes. BoomTax's infrastructure is built for high-volume filing. Peak season volumes are not a problem.
- No TCC needed. BoomTax maintains all IRIS authorizations. You file through BoomTax and skip the IRS TCC process.
- API integration available. For automated workflows, the BoomTax API accepts W-2G data programmatically.
Frequently Asked Questions
Yes. W-2G is already supported on IRIS, and BoomTax can file your W-2G forms through IRIS today. You don't need to wait for the FIRE shutdown — you can migrate now and avoid the last-minute rush. Early migration also gives you a chance to test the process and resolve any issues while FIRE is still available as a fallback.
The thresholds depend on the type of gambling: $1,200+ for slot machines and bingo, $1,500+ for keno (reduced by wager), $5,000+ for poker tournaments (reduced by buy-in), and $600+ for horse racing, lotteries, and other wagering (if at least 300x the wager). These thresholds are unchanged by the FIRE-to-IRIS transition.
Large-volume filers should use either the IRIS A2A (Application-to-Application) API for direct automated filing, or a service provider like BoomTax that handles high-volume filing through IRIS. BoomTax accepts FIRE-format file uploads, bulk data uploads, and API submissions — all converted to IRIS XML automatically. Peak season volumes are handled without issue.
Yes. BoomTax fully supports W-2G filing through IRIS right now. You can enter forms manually through the web interface, upload data in bulk, use the API for automated filing, or upload your existing FIRE-format files. BoomTax handles the IRIS XML conversion and submission automatically. Create a free account to get started.
Next Steps
Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
