Attention: Important Information from the Arizona Department of Gaming Regarding Reporting Gambling Winnings on Taxes

The Arizona Department of Gaming (“ADG”) has received inquiries from patrons seeking to verify the legitimacy of companies that are issuing tax forms for gambling winnings. As a result, the ADG wants to take this opportunity to remind Arizonans to be cautious this tax season and to thoroughly review and investigate any requests from anyone purporting to be the Internal Revenue Service (“IRS”).

The ADG would like to remind Arizonans that if they participate in casino gambling, parimutuel/simulcast wagering, event wagering, and/or fantasy sports, they may receive a W-2G or 1099-MISC form for their winnings. It is important to be aware that the gambling institution that you choose to participate in gaming activities with will be the payor, and the payor is responsible for issuing the tax form. The ADG
advises that Arizonans keep accurate records of any winnings from all gambling activities throughout the year to avoid any confusion during tax season. It is further recommended that Arizonans consult a tax professional if they have any questions about income reporting requirements to ensure they file an accurate tax return.

To help ensure Arizonans are aware of common tax scams, the ADG advises Arizonans to review the
following links and articles on the IRS website discussing common tax scams for 2025:

1. As stated on the IRS website, the IRS will make initial contact with a taxpayer through a letter
   sent via the United States Postal Service. Be wary of anyone purporting to be the IRS or ADG
   contacting you by phone, email, or social media requesting personal or financial information.
2. If you receive a letter from someone purporting to be the IRS, you can verify that the letter is
   legitimate through the IRS website.
3. Dirty Dozen tax scams for 2025: IRS warns taxpayers to watch out for dangerous threats.
4. Misleading social media advice leads to false claims for Fuel Tax Credit, Sick and Family Leave
   Credit, household employment taxes; FAQs help address common questions, next steps for those
   receiving IRS letters.

What to Do If You Encounter Fraud or Identity Theft:

If you believe you or someone you know has been targeted by fraudulent payors or individuals
purporting to be the IRS, file a consumer complaint by visiting azag.gov/consumer. You can also find the
contact information for the Arizona Attorney General’s Office below:

• Phoenix: (602) 542-5763
• Tucson: (520) 628-6648
• Statewide: (800) 352-8431

For more information, check out the Department’s related news releases from this past year:

• ADG PSA: Tips for Safe and Responsible Online Gaming
• Please Remain Vigilant: Department PSA on Gaming Scam Calls