{
  "template_name": "California gambling tax record template",
  "template_version": "1.0",
  "last_reviewed": "2026-05-17",
  "privacy_warning": "Do not include Social Security numbers, account passwords, full card numbers, private identity documents, account credentials, or private banking details.",
  "educational_boundary": "This template organizes records only. It does not calculate tax, determine filing status, decide liability, or replace IRS, California FTB, tax software, or a qualified tax professional.",
  "record": {
    "date_range": "",
    "payer_operator_or_venue": "",
    "winnings_source": "",
    "california_lottery_flag": "",
    "out_of_state_lottery_flag": "",
    "nonresident_or_residency_issue": "",
    "gross_winnings": "",
    "loss_records_available": "",
    "form_w2g_received": "",
    "withholding_shown": "",
    "payer_state": "",
    "documents_saved": [],
    "official_sources_checked": [],
    "source_checked_date": "",
    "questions_for_tax_professional": [],
    "private_identifiers_removed_before_sharing": false
  },
  "source_routes": {
    "california_gambling_taxes": "https://theplaybookusa.com/states/california/taxes/",
    "tax_record_packet": "https://theplaybookusa.com/states/california/tax-record-packet/",
    "gambling_tax_calculator": "https://theplaybookusa.com/tools/tax/",
    "irs_topic_419": "https://www.irs.gov/taxtopics/tc419",
    "irs_w2g_instructions": "https://www.irs.gov/instructions/iw2g",
    "irs_irb_2026_19": "https://www.irs.gov/irb/2026-19_IRB",
    "california_ftb_gambling_income": "https://www.ftb.ca.gov/file/personal/income-types/gambling.html",
    "california_ftb_deductions": "https://www.ftb.ca.gov/file/personal/deductions/index.html"
  }
}