Payers use this form to prepare Form W-2 G when the person receiving gambling winnings subject to reporting or withholding is not the actual winner or is a member of a group of two or more people sharing the winnings. The person receiving the winnings furnishes all the information required by this form to the payer. Current Revision Form 5754 PDF Instructions for Forms W-2 G and 5754 (Print Version PDF) Recent Developments None at this time. Other Items you may find useful All Form 5754 Revisions About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities Publication 3079, Tax-Exempt Organizations and Gaming PDF Other Current Products Related About General Instructions for Certain Information Returns About Form W-2 G, Certain Gambling Winnings