The IRS requires the purchaser of reportable wagers to provide Churchill Downs with the following information that is necessary to complete official tax documents:
Government-issued photo ID
Proof of current address
Social Security number
Purchaser’s signature attesting to ownership of the ticket
Churchill Downs will ONLY pay reportable winnings to ticket purchasers who supply this required information. Churchill Downs will not pay reportable winnings to any individual without proper documentation nor to any individual other than the initial purchaser of the ticket.
In the instance of patron disputes involving reportable winnings, Churchill Downs reserves the right to decide the issuance of tax forms in compliance with federal rules.
IT IS A VIOLATION OF FEDERAL CRIMINAL LAW TO CASH SOMEONE’S TICKET TO ASSIST THAT PERSON IN AVOIDING INCOME TAXES. BOTH THE OWNER OF THE TICKET AND THE PERSON CASHING THE TICKET WILL BE GUILTY OF TAX EVASION.
Individuals under the age of 18 may not purchase, cancel or cash any pari-mutuel tickets or voucher at any manned or self-serviced machine.