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Why do I not get a W-2G when I lose $6k at blackjack over a one-year period? They tax your winnings. What is the threshold for losses?
Why would a casino issue you a W-2G for losses? In the upper-right-hand corner of the form, under "W-2G," it says, "Certain Gambling Winnings" [emphasis added]. A W-2G is the same as the basic W-2: It tells you and the IRS how much money you've earned, whether it's from gambling or your payroll job.
Thus, there's no "threshold for losses" -- except that you can deduct your gambling losses up to the amount of your winnings, though only if you itemize your deductions.
We suspect you're referring to a casino win/loss statement. This is a form you can get from casinos that track your play, either on machines through a players card or at the table games by being rated.
You have to ask the casino to issue you a win/loss statement. Some allow you to make the request online via email or through their websites; at others, you need to call or appear in person at the players club.
There's a long discussion of the ins and outs and pros and cons of using casino win/loss statements in our book Tax Help for Gamblers (the link takes you to the second edition, which you can pick up for $3, or wait for the completely updated third edition, which will be available as an ebook in a month).
But the bottom line is, the IRS doesn't consider win/loss statements as enough evidence to support a gambling loss. For that, you need an accurate diary or similar record of your losses against winnings.