Based on the winnings, per the instructions at https://www.irs.gov/pub/irs-pdf/iw2g.pdf a W-2G is not required. But that doesn't negate the requirement to report it to the IRS.
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, andb.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).
