Howard wrote: "Total of all lines. W2Gs occur if total is $1200 or more which for big bettors (I am not) this can be a pain. Example: A friend of mind who is a big bettor used to play 100 play 25c NSUD. ($125 total bet per deal.) A dealt straight flush triggered a W2G. I once asked him why not play just 95 lines to prevent this and he said he did not care."
A lot of people don't understand the costs of getting W2G's, they just give the info to their tax guy and pay the bill. The book "Tax Help for Gamblers" is a good place to start, if you haven't already read it. And while you're at it you should really read "The Law for Gamblers" to get a grip on the legal implications of entering a casino.