Your sportsbook annual statement is usually in the account or profile area of the app, often under names like Statements, Transaction History, Activity or Tax Documents. Ohio rules require operators to give you on-demand access to a summary of your wagering activity for the past year, and to let you request one covering the past five years. This guide covers where to look, how a statement differs from a tax form, and what to do if something is missing. It is not a filing walkthrough and not tax advice.
What Ohio Requires Sportsbooks to Provide
Ohio Administrative Code rule 3775-16-03 says patrons must have on-demand access to a summary statement of all their patron account wagering activity during the past year, and must be able to request a summary covering the past five years. That is separate from any tax form. It applies to licensed Ohio operators and gives you a basis for asking if you cannot find your records. The rule text was read on codes.ohio.gov in October 2026.
Statement vs. Tax Form: Know the Difference
| Document | What it is | Do you always get one? |
|---|---|---|
| Activity or win/loss statement | A summary of your wagers, wins and losses for a period | Available on request or on demand under Ohio's rule |
| Form W-2G | An IRS form a payer issues for winnings that meet certain thresholds or that had federal tax withheld | No. Only if winnings meet the reporting rules |
| Transaction history | A log of deposits, withdrawals and adjustments | Available in the account |
The IRS says you must report all gambling winnings, including winnings not shown on a Form W-2G. A missing form does not make winnings tax free. For payments made in 2026, the IRS instructions for Forms W-2G and 5754 list the sports wagering reporting threshold as $2,000, and winnings also have to be at least 300 times the wager. Before 2026, the threshold for this type of wagering was $600. Many winners will never receive a W-2G even though they still have income to report.
Where to Look in the App
Menu names differ from app to app and change with updates, so we do not give click-by-click paths. Instead, try these places in roughly this order:
- Account, Profile or Menu. Look for Statements, Activity, Account History or Documents.
- Transaction or bet history. Many apps let you filter by date range and export or email the result.
- Tax or Documents section. Where an app issues a W-2G, it is often stored with account documents.
- Responsible gaming or Account settings. Some apps put activity statements there.
- The help center search. Search "annual statement," "tax" or "W-2G" for the app's own instructions.
- Email. Check your inbox and spam for statement or tax document notifications.
When to Pull Your Records
A year-end statement is only complete after the year ends, but you do not have to wait. Since Ohio's rule gives you on-demand access to a past-year summary, you can pull a current summary at any time. Many people download records at the end of the calendar year and again in early January once everything has settled. Remember that a bet placed in December can settle in January. Tax years follow the calendar year in which the activity happened, so check how your statement treats those edge cases.
If You Cannot Find a Statement
- Search the help center for the app's current instructions.
- Contact support in writing. Ask for your annual activity or win/loss summary for the specific tax year and for a copy of any W-2G issued. Mention that Ohio rule 3775-16-03 requires access to a past-year summary and the ability to request five years.
- Export your bet history if the app allows it, even if you cannot find a summary.
- Gather payment records. Bank, card and e-wallet statements show deposits and withdrawals and can corroborate your totals.
- Rebuild a simple ledger from what you have, and note which parts are estimates so you can discuss them with a tax professional.
Why Records Matter
The IRS says you can deduct gambling losses only if you itemize on Schedule A, only up to the amount of winnings you report, and only if you kept a record of both winnings and losses. Its guidance points to a diary or similar record, along with receipts, tickets or statements that show winnings and losses (see IRS Publication 529). Tax professionals have also summarized a 2025 law that limits wagering loss deductions to 90 percent of losses starting with tax years after 2025, and Treasury has proposed regulations on it. Those details are changing, so confirm the current rule with the IRS or a tax professional. Our 2026 tax cliff article gives more background, and the itemizing checklist covers the records side in more detail.
Build a Habit So This Is Easy Next Year
- Download a statement or export at the end of each quarter, not just at year end.
- Keep a folder per tax year, with a subfolder per sportsbook.
- Save W-2G forms and note any federal withholding.
- Keep a simple log, as described in our bet tracking guide.
- Keep records as long as your tax professional advises, since the period can depend on your situation.
The Bottom Line
Look for your statement in the account area, request it from support if it is hidden, and use Ohio's rule as a basis for asking. Keep in mind that a statement is not a tax form, that a W-2G is not issued for every win, and that you must report winnings either way. For the bigger tax picture, see our guides on filing Ohio gambling taxes and Ohio sports betting taxes, and talk to a tax professional about your situation.
This article is educational and does not replace advice from a tax professional. Rules and thresholds change, so confirm current figures with the IRS or a qualified preparer.
Frequently Asked Questions
Does every Ohio sportsbook have to provide an annual statement?
Ohio rule 3775-16-03 requires operators to give patrons on-demand access to a summary of their wagering activity for the past year and the ability to request a summary covering the past five years. The format and where you find it vary by app.
Will I get a W-2G for every winning bet?
No. A payer issues a W-2G only when winnings meet the reporting rules or tax was withheld. The IRS still requires you to report gambling winnings that are not shown on a W-2G.
What is the current W-2G threshold for sports wagering?
For payments made in 2026, the IRS instructions for Forms W-2G and 5754 list a threshold of $2,000, and winnings must also be at least 300 times the wager. Confirm current figures with the IRS, because rules can change.
What if the app does not show a statement?
Search the help center, contact support in writing, export your bet history, gather bank and payment records, and consider asking a tax professional how to document the gap.
Can I deduct gambling losses without a statement?
The IRS says you can deduct losses only if you itemize and kept records of winnings and losses, such as a diary plus statements, receipts or tickets. A tax professional can advise on your situation.
Sources and Verification
Ohio statement access: Ohio Adm.Code 3775-16-03, Sports gaming accounts (paragraph (D)(5); effective October 26, 2024). IRS: Topic No. 419, Gambling income and losses (reporting winnings without a W-2G, itemizing, record-keeping) and Instructions for Forms W-2G and 5754 (2026 sports wagering threshold of $2,000 and the 300-times test). The 90 percent loss limit and the earlier $600 threshold are from a tax news summary of Treasury's proposed regulations, which are proposed rather than final. We did not verify individual sportsbooks' menu paths or release dates, so we describe them generally. Confirm with each app and with a tax professional.
Sports betting in Ohio is for adults 21 and older, and it should be entertainment you can afford to lose. Nothing here is a pick or a promise of profit. If betting stops being fun, call the Ohio Problem Gambling Helpline at 1-800-589-9966 (free, confidential, 24/7) or see our responsible gaming tools guide.
Get Your Records Organized
A tracking habit makes tax time much easier.
Read: Itemizing Gambling Losses Checklist