You're still responsible for tracking and reporting all income won through gambling.
If you didn't receive the forms, you're not off the hook, either. This will be indicated in Box 4 of your W-2G. If the winnings are $5,000 or greater, the business that processed your bet might withhold up to 31% of the proceeds for federal income tax, according to the IRS. The IRS can use these forms to verify your total income when it processes your tax return. Typically, when you win $600 or more, gambling businesses will send you and the IRS tax forms, commonly a W-2G, but sometimes a 1099-MISC for raffle or sweepstake prizes.
