How should raffle winnings be reported?

August 22, 2011

From:  Christina
Date:  Fri, 24 Oct 2008

Hello:

A company holds a raffle for the United Way. Employees buy raffle tickets and win various prizes, such as cameras, beauty baskets and IPODs. Should the winnings be reported as taxable on the employee's W-2 statement, or should they otherwise be reported on the employee's income tax returns?

Thanks.

Have a good day,
Christina

Answer

Date:  4 Nov 2008

Hello Christina,

Prize winnings aren't wages and so shouldn't be reported on Form W-2.

Prizes with an aggregate value of $600 or more should be reported by the sponsoring organization on Form 1099-Misc.

Prizes are taxable income and should be reported as other income on Form 1040.

Good luck!


Mike Gray

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