Poker tournaments winnings tax in Delaware
Delaware taxes poker tournament winnings as ordinary income at graduated rates from 0% to 6.6%.
Updated · 2026 tax rules · How we calculate
You keep
$14,964
Cash at payout
$20,000
Total tax
$5,036
Due when you file
$5,036
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $3,750
- State tax
- $1,286
- Still to pay when you file
- $5,036
- You keep
- $14,964
$20,000 is at or above the $2,000 reporting threshold, so the payer files a W-2G with the IRS and gives you a copy.
Poker tournaments winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file. If you don't give the payer your Social Security number, 24% backup withholding applies.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 22% bracket.
Delaware taxes gambling winnings as ordinary income.
Tax owed ($5,036) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$20,000 minus $5,036 in federal and state tax: an effective rate of 25.2%.
An estimate for 2026, not tax advice. It treats this win as your only gambling income for the year and leaves out local income taxes. Nothing you enter leaves your browser.
The rules
- Delaware tax
- Delaware taxes poker tournament winnings as ordinary income at graduated rates from 0% to 6.6%.[1]
- Federal tax form
- Poker tournament winnings of $2,000 or more, net of the buy-in, are reported on a W-2G. No 300x test applies.[2]Unverified
- Federal withholding
- Poker tournament winnings aren't subject to regular withholding if the payer files a W-2G and gives you a copy.[2]Unverified
- Delaware withholding
- No Delaware withholding requirement for poker tournament winnings. Tax is due when you file.[3]Unverified
- Gambling losses
- You can deduct losses as a Delaware itemized deduction on Form PIT-RSA, even if you took the federal standard deduction.[4]
- Visitors
- Delaware does not tax nonresidents on poker tournament winnings. Visitors owe tax to their home state instead.[5]Unverified
- Where to play
- Delaware has casinos, and online casino gaming is legal.[6]
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in Delaware.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $83 | $1,237 |
| $2,000 | Yes | $0 | $240 | $111 | $1,649 |
| $10,000 | Yes | $0 | $1,550 | $626 | $7,824 |
| $20,000 | Yes | $0 | $3,750 | $1,286 | $14,964 |
| $100,000 | Yes | $0 | $22,114 | $6,566 | $71,320 |
Questions
- How much is Delaware tax on poker tournament winnings?
- Delaware taxes poker tournament winnings as ordinary income at graduated rates from 0% to 6.6%.[1]
- Does Delaware withhold tax from poker tournament winnings?
- Delaware has no withholding requirement for poker tournament winnings. Tax is due when you file.[3]Unverified
- Do visitors pay Delaware tax on poker tournament winnings?
- Delaware does not tax nonresidents on poker tournament winnings. Visitors owe tax to their home state instead.[5]Unverified
More for Delaware
All of Delaware's gambling tax rules · Poker tournaments in every state
Sources
- [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
- [3] Del. Code tit. 30, ch. 11 (Personal Income Tax) · checked September 22, 2026
- [4] Delaware 2025 PIT-RES Instructions · checked September 22, 2026
- [5] Delaware 2025 PIT-NON Instructions (Line 14 Other Income) · checked September 22, 2026
- [6] American Gaming Association, State of the States 2025 · checked September 22, 2026