The attached PDF file contains the IRS instructions for filing form 2009 W2G

Excerpt:

Specific Instructions for Form W-2G
File Form W-2G, Certain Gambling Winnings, to report gambling winnings and any federal income tax withheld on those winnings. The requirements for reporting and withholding depend on the type of gambling, the amount of the gambling winnings, and generally the ratio of the winnings to the wager. File W-2G with the IRS. You must provide a statement to the winner (Copies B and C of Form W-2G).
The types of gambling are discussed in these instructions under the following four headings.
1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later. 2. Sweepstakes, Wagering Pools, and Lotteries. 3. Bingo, Keno, and Slot Machines.
4. Poker Tournaments.
Reportable Gambling Winnings
Report gambling winnings on Form W-2G if:
1. The winnings (not reduced by the wager) are $1,200 or more from a bingo game or slot machine,
2. The winnings (reduced by the wager) are $1,500 or more from a keno game,
3. The winnings (reduced by the wager or buy-in) are more than $5,000 from a poker tournament,
4. The winnings (except winnings from bingo, slot machines, keno, and poker tournaments) reduced, at the option of the payer, by the wager are:
a. $600 or more, and b. At least 300 times the amount of the wager, or 5. The winnings are subject to federal income tax
withholding (either regular gambling withholding or backup withholding).
Tax-Exempt Organizations
A tax-exempt organization conducting gaming activities may be required to withhold income tax and report on Form W-2G. See Pub. 3079, Gaming Publication for Tax-Exempt Organizations.

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