IRS & State Rules
50-State Table
Last Reviewed August 2026
Taxes on Slot and Gambling Winnings: A Guide for US Players
Last reviewed: August 2026. This guide explains how the IRS and the states tax money you win playing slots, table games, poker, bingo, keno, lotteries and sports betting, including the reporting-threshold and loss-deduction changes that took effect for the 2026 tax year. It is part of the tax and compliance section on USA online slots. This page is educational information, not tax advice. Everyone’s situation is different, so confirm the details that apply to you with a qualified tax professional before you file.
The Short Version
- All gambling winnings are taxable income, whether you play at a licensed US casino, a state lottery, a mobile sportsbook or an offshore site, and whether or not you ever receive a tax form.
- Casinos issue Form W-2G once a payout hits a set threshold. Starting with the 2026 tax year, that threshold rose to 2,000 dollars for slot machines, bingo and keno. Poker tournaments still report at 5,000 dollars.
- Winnings are reported as “other income” on Schedule 1 of Form 1040. A flat 24 percent federal withholding can apply to larger payouts, and 24 percent backup withholding applies if you do not give the payer a valid taxpayer ID.
- You can deduct gambling losses only if you itemize, only up to the amount you won, and beginning in tax year 2026 only up to 90 percent of your losses under a new federal law.
- State treatment varies widely. Nine states levy no income tax at all, while roughly a dozen tax your winnings but refuse to let you deduct any losses.
The rest of this page walks through each of these points in detail. For where slots are legal and how to play safely, see our real money slots and legal sites pages, and the broader legal hub.
Where can you play legally? Before you worry about the tax bill, make sure you are on a licensed operator. See Legal Sites
Are Gambling Winnings Taxable? Yes, All of Them
The Internal Revenue Service treats gambling winnings as fully taxable income. IRS Topic No. 419, Gambling Income and Losses, states that gambling income includes, but is not limited to, winnings from lotteries, raffles, horse races, sports betting and casinos. It covers cash and the fair market value of noncash prizes such as cars, vacations and merchandise.
Two points trip up a lot of players. First, there is no minimum. A 40 dollar sports bet profit or a 200 dollar slot hit is taxable even though no casino will ever hand you a tax form for it. The reporting thresholds described below tell the casino when it must file paperwork with the IRS. They do not set a floor on what you owe. Second, winnings from an offshore or unregulated site are just as taxable as winnings from a licensed Nevada casino. The absence of a W-2G does not make the money tax free. It simply shifts the entire recordkeeping burden onto you.
Winnings are taxed as ordinary income at your regular federal marginal rate, which for the 2025 and 2026 tax years ranges from 10 percent to 37 percent depending on your total taxable income. There is no special lower “gambling rate.” A large jackpot can also push part of your income into a higher bracket and can affect other items tied to your adjusted gross income, such as the taxable portion of Social Security benefits or eligibility for certain credits.
Form W-2G Reporting Thresholds by Game
Form W-2G, Certain Gambling Winnings, is the form a casino, racetrack, lottery or sportsbook files with the IRS, and gives to you, when a single win reaches the reporting threshold for that type of game. You can read the official overview on the IRS page About Form W-2G.
The most important recent change is the reporting threshold itself. The 1,200 dollar slot machine threshold had been in place since 1977 and was never adjusted for inflation. Under the federal reconciliation law enacted in July 2025, commonly called the One Big Beautiful Bill Act, the general minimum reporting threshold for these information returns was raised to 2,000 dollars and indexed for inflation in future years. The IRS confirmed the change in its Instructions for Forms W-2G and 5754 revised January 2026. For calendar year 2026, the minimum threshold is 2,000 dollars.
Because 2,000 dollars is a floor, it raised the games that used to report below it and left the higher ones alone. Here is the current picture for the 2026 tax year.
| Game or wager type | 2026 reporting threshold | Prior threshold | Notes |
|---|---|---|---|
| Slot machines and bingo | 2,000 dollars or more (single win) | 1,200 dollars | Not reduced by the amount wagered. |
| Keno | 2,000 dollars or more | 1,500 dollars | Reduced by the amount of the wager on the winning game. |
| Poker tournaments | 5,000 dollars or more (net) | 5,000 dollars (unchanged) | Net winnings after subtracting the buy-in and entry fee. |
| Sweepstakes, lotteries and wagering pools | 600 dollars or more if at least 300 times the wager | 600 dollars | The 300 times test is measured against the amount you bet. |
| Horse racing, dog racing, jai alai and sports betting | 600 dollars or more if at least 300 times the wager | 600 dollars | Regular withholding attaches once net winnings top 5,000 dollars, as below. |
A few clarifications. The slot and bingo threshold looks at a single jackpot, not your total for the day, so a 2,000 dollar hand pay triggers a form while forty separate 90 dollar wins do not, even though every dollar remains taxable. Keno and poker are figured net of the wager or buy-in. The 300 times the wager rule for the last two rows means a small bet with a large payout can generate a form even at modest dollar amounts. A 2 dollar bet that pays 700 dollars is 350 times the wager and clears both tests.
Table games are the exception. Blackjack, baccarat, craps and roulette are not subject to automatic W-2G reporting regardless of how much you win, because the IRS does not require reporting on those specific games. That does not make table game winnings tax free. You are still legally required to report every dollar of profit. It simply means the paperwork does not arrive automatically, so your own records matter even more.
Was the slot threshold raised to 5,000 dollars? No. For several years the American Gaming Association and members of Congress pushed to lift the slot reporting threshold to 5,000 dollars, and the IRS Advisory Council recommended an increase. What actually became law was the 2,000 dollar figure described above, indexed for inflation going forward. As of August 2026 the current rule for slots, bingo and keno is 2,000 dollars, not 5,000 dollars.
Federal Withholding: The 24 Percent Rules
There are two separate 24 percent rules, and it helps to keep them apart.
Regular gambling withholding
Regular gambling withholding of 24 percent applies when your winnings, minus the wager, are more than 5,000 dollars and the payout is at least 300 times the amount you bet. This mainly hits sweepstakes, lotteries, wagering pools, horse and dog racing, jai alai and sports wagering. By statute, regular withholding does not apply to bingo, keno or slot machines, even on very large jackpots. If a casino pays a large noncash prize, such as a car, and agrees to cover the tax, the effective withholding rate grosses up to 31.58 percent.
Backup withholding
Backup withholding, also 24 percent, is triggered by a missing or incorrect taxpayer identification number rather than by the size of the win. If you hit a reportable jackpot but refuse to provide a valid Social Security number or taxpayer ID, the payer must withhold 24 percent and remit it to the IRS. This is one reason it is worth carrying identification when you play. Providing a correct ID at the cage keeps a large slot jackpot from being reduced by an unnecessary withholding hit. Confirming who you are also connects to the broader identity checks casinos run, which we cover on our KYC and account verification page.
Nonresident and foreign players
Nonresident aliens are generally subject to a flat 30 percent withholding on US gambling winnings and file Form 1040-NR. Residents of certain treaty countries may claim a reduced rate or a refund of amounts withheld. Nonresident aliens generally cannot deduct gambling losses in the same way US taxpayers can.
Withholding is not your final tax
Whatever is withheld is only a prepayment. It is reported in the withholding box of your W-2G and credited against your total tax when you file, exactly like the withholding on a paycheck. If 24 percent was withheld but your marginal rate is 37 percent, you may owe more. If your rate is lower, part of the withholding may come back as a refund. Because withholding often falls short of the true liability on a big win, large jackpots can create a need to make quarterly estimated tax payments to avoid an underpayment penalty.
How to Report Winnings on Your Return
Recreational gamblers report total winnings for the year as other income on Schedule 1 of Form 1040, on the line for additional income, and carry the total to Form 1040. Report your gross winnings, not a net figure. You do not subtract your losses here. Losses, if you qualify to claim them, go in a separate place described in the next section.
Report the full amount even if it is larger than the number shown on your W-2G forms, because many winnings never generate a form. Add up every source: hand pays, table game profits, online slot and sportsbook activity, poker cashes, lottery and raffle prizes and the fair market value of any noncash prizes. The IRS receives copies of every W-2G issued to you, so at minimum the amounts on those forms should appear on your return. Underreporting is a common trigger for a notice or an audit.
Deducting Gambling Losses
Gambling losses can offset winnings, but the rules are strict and they changed for 2026.
The core limits
- You must itemize. Losses are claimed as an itemized deduction on Schedule A of Form 1040. If you take the standard deduction, which most filers do, you get no benefit from your losses at all. Your winnings still count as income in full.
- Losses cannot exceed winnings. You can never deduct more than you won for the year. If you won 4,000 dollars and lost 9,000 dollars, your deduction is capped at 4,000 dollars. The extra 5,000 dollars of losses is simply gone.
- No carryforward. Unlike a capital loss, an unused gambling loss cannot be carried forward to a future year. It expires with the tax year.
The new 90 percent limit for 2026
The One Big Beautiful Bill Act added a further restriction that takes effect for the 2026 tax year. Beginning in 2026, the gambling loss deduction is limited to 90 percent of your losses, still capped at the amount of your winnings. Under the old rule, a player who won 100,000 dollars and lost 100,000 dollars over the year could deduct the full 100,000 dollars and owe no federal tax on the wash. Under the 2026 rule, that same player may deduct only 90,000 dollars, leaving 10,000 dollars of “phantom” taxable income even though the year was a break-even.
A simpler example: suppose you win 10,000 dollars and lose 9,000 dollars in 2026. Your true net is 1,000 dollars. The 90 percent rule limits your deductible losses to 8,100 dollars, so you are taxed on 1,900 dollars rather than 1,000 dollars. The effect is largest for high-volume players and professionals whose gross wins and losses both run into six or seven figures.
Phantom income watch. Under the 2026 rule a break-even year can still generate a tax bill, because only 90 percent of losses are deductible. High-volume players feel this most.
There is active effort to reverse this. Within days of the law’s passage, members of Congress introduced the FAIR BET Act to restore the full 100 percent deduction. As of August 2026 that bill has not been enacted and remains pending in the House Ways and Means Committee, so the 90 percent limit is the law for 2026 filing. Watch for updates before you file a 2026 return, and see our legal hub for tracking of tax and regulatory developments.
The session method for slot play
You are not required to treat every single spin as a separate win or loss. The IRS permits recreational slot players to net wins and losses within a “session,” which is generally a period of continuous play of the same type of game at one establishment during a single day. You calculate your gain or loss for the session by comparing what you cashed out with what you put in. If you sat down with 300 dollars and left with 500 dollars, that session produced a 200 dollar gain. Sessions with a gain are winning sessions to report; sessions with a loss feed your itemized loss deduction. Netting within a session is allowed. Netting across sessions to report only an annual bottom line is not. This is why keeping session-level records is so valuable.
Recordkeeping
The IRS expects you to keep a contemporaneous diary or similar record of your gambling activity, backed by supporting documents. A good log includes:
- The date and type of each wager or gaming activity.
- The name and address of the casino, track or site.
- The machine number or table where relevant, and the people you were with.
- The amounts you won and lost for each session.
Supporting evidence includes W-2G forms, wagering tickets, canceled checks, credit card and bank records, casino player-card win or loss statements, and online betting histories from your account. Player-card statements are useful but not conclusive on their own, so keep your own diary as well. Good records also help you respond quickly to any account or identity review, which ties into the verification process covered on our KYC page.
Keep a diary. A dated session log with locations, game types and win or loss amounts is your single best defense in an audit and the backbone of any loss deduction.
State Taxes on Gambling Winnings
Beyond the federal rules, most states tax gambling winnings as part of your state income, and a handful add their own withholding at the point of a large payout. The state rules are where players lose the most money to surprises, for three reasons: some states do not let you deduct losses at all, some tax you as a nonresident on money you win while visiting, and local city or county income taxes can stack on top of the state rate.
States with no income tax
No state tax Nine states levy no broad individual income tax, so they do not tax your gambling winnings: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming, plus Washington, which taxes only certain capital gains and not gambling. New Hampshire’s separate tax on interest and dividends was fully repealed at the end of 2024, so wage and gambling income are untaxed there. Living in one of these states does not exempt you from federal tax, and if you win while gambling in another state, that state may still tax the winnings. For state-specific rules and licensed operators, see any of our state guides, such as Nevada, New York or California.
Full 50-state and DC rate table
The rates below are the top marginal rate, or the flat rate where a state uses one, for the 2026 tax year, drawn from published state schedules. Where a state’s rate is graduated, most gambling income is taxed at your applicable bracket, and a large jackpot can be taxed at or near the top rate shown. Local income taxes in states such as Indiana, Maryland, Michigan, New York, Ohio and Pennsylvania can add to these figures. Always confirm the current rate with your state department of revenue.
| State | Taxes gambling winnings | Top or flat rate (2026) | Notes |
|---|---|---|---|
| Alabama | Yes | 5 percent (top) | Graduated. |
| Alaska | No | None | No state income tax. |
| Arizona | Yes | 2.5 percent (flat) | Flat rate. |
| Arkansas | Yes | 3.9 percent (top) | Graduated. |
| California | Yes | 13.3 percent (top) | California Lottery winnings are exempt from state tax; other gambling is taxed. |
| Colorado | Yes | 4.4 percent (flat) | Flat rate. |
| Connecticut | Yes | 6.99 percent (top) | Does not allow a gambling loss deduction. |
| Delaware | Yes | 6.6 percent (top) | Graduated. |
| Florida | No | None | No state income tax. |
| Georgia | Yes | 5.19 percent (flat) | Flat rate. |
| Hawaii | Yes | 11 percent (top) | Graduated. |
| Idaho | Yes | 5.3 percent (flat) | Flat rate. |
| Illinois | Yes | 4.95 percent (flat) | Does not allow a gambling loss deduction. |
| Indiana | Yes | 2.95 percent (flat) | Local county taxes add on. Does not allow a gambling loss deduction. |
| Iowa | Yes | 3.8 percent (flat) | Flat rate. |
| Kansas | Yes | 5.58 percent (top) | Does not allow a gambling loss deduction. |
| Kentucky | Yes | 3.5 percent (flat) | Flat rate. |
| Louisiana | Yes | 3 percent (flat) | Flat rate. |
| Maine | Yes | 7.15 percent (top) | Graduated. |
| Maryland | Yes | 6.5 percent (top) | Local county income taxes add on. State withholds on large winnings. |
| Massachusetts | Yes | 9 percent (top) | 5 percent flat plus a 4 percent surtax over 1 million dollars. Loss deduction generally not allowed. |
| Michigan | Yes | 4.25 percent (flat) | Some cities add a local tax. A 2021 state law allows a limited loss deduction; confirm current rules. |
| Minnesota | Yes | 9.85 percent (top) | State alternative minimum tax can limit the benefit of losses. |
| Mississippi | Yes | 4 percent (flat) | A 3 percent nonrefundable state withholding on gaming winnings is treated as final; no return required for those winnings. |
| Missouri | Yes | 4.7 percent (top) | Graduated. |
| Montana | Yes | 5.65 percent (top) | Graduated. |
| Nebraska | Yes | 4.55 percent (top) | Rate is scheduled to keep falling. |
| Nevada | No | None | No state income tax. |
| New Hampshire | No | None | No tax on wages or gambling; interest and dividends tax repealed. |
| New Jersey | Yes | 10.75 percent (top) | New Jersey Lottery prizes of 10,000 dollars or less are exempt. |
| New Mexico | Yes | 5.9 percent (top) | Graduated. |
| New York | Yes | 10.9 percent (top) | New York City residents add a local tax up to about 3.876 percent. |
| North Carolina | Yes | 3.99 percent (flat) | Does not allow a gambling loss deduction. |
| North Dakota | Yes | 2.5 percent (top) | Graduated, low rates. |
| Ohio | Yes | 2.75 percent (flat) | Municipal income taxes add on. Does not allow a gambling loss deduction. |
| Oklahoma | Yes | 4.5 percent (top) | Graduated. |
| Oregon | Yes | 9.9 percent (top) | Graduated. |
| Pennsylvania | Yes | 3.07 percent (flat) | Pennsylvania Lottery cash prizes are taxable; local wage taxes may apply. |
| Rhode Island | Yes | 5.99 percent (top) | Does not allow a gambling loss deduction. |
| South Carolina | Yes | 6 percent (top) | Graduated. |
| South Dakota | No | None | No state income tax. |
| Tennessee | No | None | No state income tax. |
| Texas | No | None | No state income tax. |
| Utah | Yes | 4.5 percent (flat) | Uses a flat rate with a credit system rather than itemized deductions. |
| Vermont | Yes | 8.75 percent (top) | Graduated. |
| Virginia | Yes | 5.75 percent (top) | Graduated. |
| Washington | No | None | Taxes only certain capital gains; gambling winnings are not taxed. |
| West Virginia | Yes | 4.82 percent (top) | Does not allow a gambling loss deduction. |
| Wisconsin | Yes | 7.65 percent (top) | Does not allow a gambling loss deduction. |
| Wyoming | No | None | No state income tax. |
| District of Columbia | Yes | 10.75 percent (top) | Graduated. |
Rates change frequently as states phase in cuts or add surcharges, so treat this table as a starting point and verify the current figure with your state department of revenue before you file.
States that do not let you deduct losses
No loss deduction This is the most painful state-level trap. A number of states tax your gross gambling winnings but do not allow any deduction for losses, because they base their tax on federal adjusted gross income, which does not include the Schedule A loss deduction. In those states you can owe tax on winnings even in a year you lost money overall. The states most commonly identified as disallowing a gambling loss deduction are Connecticut, Illinois, Indiana, Kansas, Massachusetts, Michigan, North Carolina, Ohio, Rhode Island, West Virginia and Wisconsin. Some of these have narrow exceptions or recent changes, such as Michigan’s 2021 law creating a limited deduction, so confirm the current rule for your state. If you play regularly and live in one of these states, the state tax on your winnings can be a bigger cost than the federal tax.
Check your state first. Rules, rates and licensed operators differ everywhere you play. Browse State Guides
Offshore and Online Winnings
Money you win on an offshore casino or sportsbook is fully taxable and fully reportable under US law, exactly like a win at a licensed domestic operator. Offshore sites do not file W-2G forms with the IRS, and many do not issue any US tax paperwork at all, but that changes nothing about your obligation. You must track and report those winnings yourself on Schedule 1. The lack of an automatic form is a recordkeeping problem, not a tax exemption.
Keep complete records from any offshore or unregulated platform: deposit and withdrawal histories, bet-by-bet or session logs, and screenshots of your account balances over time. If you also move funds through cryptocurrency, be aware that converting or cashing out crypto can create a separate taxable event on top of the gambling income. Depositing to an offshore site is not itself a taxable event, but the winnings and any later crypto gains are. For how offshore play is treated legally in the US, see our offshore legality guide, and for who oversees licensed operators, our regulators page.
Professional Gamblers Versus Recreational Players
Most players are recreational, meaning they gamble for entertainment and report winnings on Schedule 1 and losses, if they itemize, on Schedule A. A professional gambler is different. Under the Supreme Court’s decision in Commissioner v. Groetzinger, gambling can be a trade or business if you pursue it full time, in good faith, with regularity, and as your actual livelihood rather than a hobby.
Professionals report on Schedule C as a business. The advantage is that ordinary and necessary business expenses, such as travel, lodging, tournament fees, data services and a home office, are deductible in addition to wagering losses. The tradeoffs are significant: net self-employment earnings are subject to self-employment tax of 15.3 percent on top of income tax, and quarterly estimated tax payments are generally required. Critically, wagering losses for a professional are still limited to wagering winnings, and the new 90 percent limit for 2026 applies to them as well, so a professional cannot use gambling losses to create an overall business loss that offsets other income. The professional label is a facts-and-circumstances determination, not a box you simply check, and the IRS scrutinizes it. If you think you may qualify, work with a tax professional before filing.
Winning in Another State: Nonresident and Multistate Filing
If you win a taxable amount while gambling in a state where you do not live, that state generally has the first claim to tax the winnings as income earned there. Many states require the casino or track to withhold state tax on large payouts to nonresidents. You would then file a nonresident return in the state where you won and report the winnings.
Your home state normally taxes all of your income, including those out-of-state winnings, but most states grant a credit for tax you paid to the other state so the same dollars are not fully taxed twice. The credit is usually limited to the lower of the two states’ tax on that income, so if you win in a high-tax state and live in a low-tax state, you may not recover all of the out-of-state tax. A frequent hard case is a resident of a no-income-tax state, such as Texas or Florida, who wins in a state that does tax nonresidents. That player generally owes the other state’s tax with no home-state credit to offset it, because the home state has no income tax to credit against. Plan for this before a trip if you expect to chase large jackpots out of state.
Keep Reading in the Legal Hub
Taxes are one piece of the compliance picture. These related guides in the same section cover how you are verified, where play is legal, and who oversees the operators.
KYC checks. How casinos verify your identity before a payout on our KYC and account verification page.
Offshore law. How offshore play is treated in the US in our offshore legality guide.
Regulators. Who licenses and polices legal operators on our regulators page.
Real money. Where and how to play for cash in our real money slots overview.
Frequently Asked Questions
Do I owe tax if I never received a W-2G?
Yes. All winnings are taxable whether or not a form was issued. The W-2G thresholds only tell the casino when it must file paperwork. Table game wins, small slot hits and most offshore winnings arrive without a form but are still fully reportable.
How much tax will I actually pay on a jackpot?
Federally, winnings are taxed at your ordinary rate, from 10 percent to 37 percent depending on your total income, and any 24 percent withheld is only a prepayment credited when you file. On top of that, your state may tax the winnings at anywhere from zero to more than 13 percent. Your final bill depends on your bracket, your state and whether you can deduct any losses.
Did the slot reporting threshold really go up in 2026?
Yes. For the 2026 tax year the W-2G reporting threshold for slot machines, bingo and keno rose to 2,000 dollars, up from 1,200 dollars for slots and bingo and 1,500 dollars for keno. The figure is indexed for inflation in later years. Poker tournaments still report at 5,000 dollars. Remember that a higher reporting threshold does not change what is taxable; it only means fewer forms are generated.
Can I just subtract my losses from my winnings?
Not on the income line. You report gross winnings as income, and you can deduct losses only if you itemize on Schedule A, only up to your winnings, and beginning in 2026 only up to 90 percent of your losses. If you take the standard deduction, you cannot deduct any losses. Within a single slot session you may net your cash in against your cash out.
What is the new 90 percent loss deduction rule?
Starting in tax year 2026, a federal law limits the gambling loss deduction to 90 percent of your losses, still capped at your winnings. That can leave you with taxable “phantom” income even in a break-even year. A proposed FAIR BET Act would restore the full 100 percent deduction but had not passed as of August 2026.
Are winnings from offshore or crypto casinos taxable?
Yes, fully. Offshore sites do not send W-2G forms, but the winnings are taxable and must be reported. If you cash out through cryptocurrency, selling or converting the crypto can trigger a separate taxable gain in addition to the gambling income.
What records should I keep?
Keep a dated diary of each session with the location, game type and amounts won and lost, plus supporting documents such as W-2G forms, tickets, bank and card records, casino win or loss statements and online betting histories. Good records support your loss deduction and protect you in an audit.
My state does not allow loss deductions. What does that mean?
It means your state taxes the full amount you won and gives you no offset for what you lost, so you can owe state tax even in a losing year. Connecticut, Illinois, Indiana, Kansas, Massachusetts, Michigan, North Carolina, Ohio, Rhode Island, West Virginia and Wisconsin are the states most often cited, though some have limited exceptions. Confirm your state’s current rule.
Do I have to pay estimated taxes on a big win?
Possibly. If withholding does not cover your liability, you may need to make quarterly estimated payments to avoid an underpayment penalty. A large jackpot late in the year is a common reason to send an estimated payment.
Are table game winnings really not reported?
Blackjack, baccarat, craps and roulette are not subject to automatic W-2G reporting, but every dollar of profit is still taxable and you are required to report it. The absence of a form makes your own recordkeeping essential.
What if I win while visiting another state?
The state where you won usually taxes the winnings first and may withhold at payout. Your home state typically taxes the income too but grants a credit for tax paid to the other state. If you live in a no-income-tax state, there may be no credit to recover the other state’s tax.
Where can I read the official IRS rules?
Start with IRS Topic No. 419, the page About Form W-2G, and IRS Publications 525 and 529, all available on IRS.gov. For state rules, search your state department of revenue website.
A Note on Playing Responsibly
Understanding the tax on winnings is part of playing within your means. Gambling should be entertainment you can afford, never a way to make money or chase losses, and the tax rules above make clear that even a break-even year can carry a cost. If gambling stops being fun or starts to feel out of control, help is available and confidential. You must be of legal age to gamble in your jurisdiction.
Need help? Call or text the national problem gambling helpline at 1-800-GAMBLER — available 24 hours a day, seven days a week — or reach the National Problem Gambling Helpline at 1-800-522-4700. You must be of legal age to gamble in your jurisdiction.
Disclaimer: This page is general educational information about US tax rules as understood in August 2026, not tax, legal or financial advice. Tax laws change, and how they apply depends on your individual circumstances and your state. Nothing here creates a client relationship. Before you file, or before making decisions about a large win, consult a qualified tax professional or your state department of revenue. Last reviewed: August 2026.