In 2018 I won a high hand promotion at a local casino for $1000.

I expected this to be reported on a W-2G, but I received a 1099-MISC with the income reported in Box 3 (Other Income).

After reading a bunch of references including the 1099-MISC instructions on IRS.gov, it seems this is the correct reporting for a sweepstakes win over $600 that is not the result of a wager.

But this is the first time I have been paid this way (not on a W-2G) for high hands or other promos... so is this a recent tax law change or is my casino finally getting it right?

Not a change in tax law. Just your casino figuring it out.

Agree, have always received 1099-MISC for poker promotion winnings.

This isn't poker but...

If you hit a slot jackpot for $2300ish, the casino offers to either give you the full $2300ish (after providing a valid ID, players card, and your original government issued Social Security Card, not just the SSN#, the actual card) and a W2-G.

Or give you $2300 minus a 28% withholding and a W-9.

Is there a reason to choose one option over the other?

The W2-G gets sent to the IRS and you get a copy. You are liable to report the winnings on your tax return and pay the income taxes on the amount reported.

A W-9 is kept by the casino for their records, not sent to the IRS. You are still liable to report and pay the income taxes on the amount (minus the amount withheld). But the W-9 provides your SSN# to the casino, so they are probably going to eventually send you a W2-G as required by IRS regulations.

The "option" isn't really much of an option. They are really just saying that if you don't have your SS card with you, they'll take your SS# down and send you the W2-G later. In the end, you will pay the same amount of tax liability.

Thank you for that!