When you receive your W-2 for 2012, pay attention to a surprising new number on the form, especially if you are an upper-income-bracket taxpayer.

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Moreover, both you and the Internal Revenue Service will receive a Form W-2G reporting your full winnings.

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If you do receive a form W-2 or 1099 which includes excludable income, report the taxable amount and include an explanation about the excluded portion.

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