TAX INFORMATION & REPORTING POLICY

You are solely responsible for determining and paying any federal, state and local taxes that apply to your winnings. Duel does not provide tax advice. If you are unsure how your winnings should be reported, consult a qualified tax professional.

Winnings may be taxable to you even if you do not receive a tax form from Duel. The absence of a form does not remove your obligation to report income.

United States federal rules generally require information reporting when a person is paid $600 or more in a calendar year. To meet these obligations, Duel may require you to complete an IRS Form W-9 (Request for Taxpayer Identification Number and Certification) before or after your winnings approach or exceed that threshold.

• The Form W-9 asks for your legal name, address and taxpayer identification number (Social Security number or employer identification number).
• The information you provide must match your verified identity on Duel. Mismatches may delay withdrawals.
• If you do not provide a complete and accurate Form W-9 when required, Duel may pause withdrawals and, where required by law, apply backup withholding to reportable payments.
• Non-U.S. persons may instead be asked for the appropriate IRS Form W-8.

Where required by law, Duel will report reportable winnings to the IRS and to you on the applicable information return (such as Form 1099) for the calendar year in which the winnings were paid or made available to you.

• Reporting is generally based on amounts paid or credited during the calendar year, not on your current balance.
• Forms are delivered to the contact details on your account, so keep your name, address and email up to date.
• State reporting requirements may also apply depending on where you live.

If you fail to provide a correct taxpayer identification number, or the IRS notifies us that your information is incorrect, federal law may require Duel to withhold a percentage of reportable payments (backup withholding) and remit it to the IRS. Any withheld amount is reported to you so you can credit it on your tax return.

Your transaction history shows every deposit, entry, prize and withdrawal, and is the best starting point for your own records. Duel recommends keeping your own records of entries and winnings throughout the year rather than relying on a year-end form alone.

Federal reporting thresholds and forms are set by law and can change. Duel applies the thresholds in force at the time of payment. This page reflects the rules as of its last updated date and is not tax advice.