IRS Form 5754 documents income redistribution from group wagers, requiring all players to have accounts and submit the form to Player Services.
IRS Form 5754 is commonly used to document redistribution of income from winning wagers made in one players' account when the wager involved more than one player.
In order to redistribute the income, all individuals must have a wagering account.
This form would need to be completed by all parties and mailed to Player Services.