Gambling winnings from another state

Your home state taxes all your income, wherever you earned it. The state where you won may also tax you as a nonresident. To stop you paying twice, most home states give a credit for tax paid to the other state, up to what the home state would have charged on that income.

The usual result: you pay whichever state's rate is higher, split between the two. You may need to file a nonresident return in the state where you won.

A New York resident with $60,000 of other income wins $20,000 on a sports bet placed in New Jersey. New Jersey's tax is $1,139. New York's tax on the same win is $1,080, less a credit of $1,080. Total state tax: $1,139. Try your own combination in the calculator under "More options".

No income tax, so nothing owed there as a visitor or a resident: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

Don't tax nonresidents on gambling winnings: District of Columbia, Hawaii and Utah.

Tax nonresidents only on some kinds of winnings: Arizona, Connecticut, Delaware, Michigan, Ohio, Oregon, West Virginia and Wisconsin. See each state's page.

No credit for tax paid to another state on gambling winnings, so you can pay both: Connecticut and Virginia.

If the state where you won requires withholding, the payer withholds for that state. That money counts toward the nonresident return you file there. Your home state doesn't see it until you claim the credit.