Table games winnings tax in Massachusetts
Massachusetts taxes table game winnings as ordinary income at graduated rates from 5% to 9%.
Updated · 2026 tax rules · How we calculate
You keep
$4,150
Cash at payout
$5,000
Total tax
$850
Due when you file
$850
- Form W-2G
- No
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $250
- Still to pay when you file
- $850
- You keep
- $4,150
Table games winnings are not reported on a W-2G. They are still taxable, and you report them yourself.
Table games winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.
Massachusetts taxes gambling winnings as ordinary income.
Tax owed ($850) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$5,000 minus $850 in federal and state tax: an effective rate of 17%.
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
- Massachusetts tax
- Massachusetts taxes table game winnings as ordinary income at graduated rates from 5% to 9%.[1]Unverified
- Federal tax form
- Casinos generally don't issue a W-2G for blackjack, craps, roulette or baccarat winnings. They are still fully taxable, and you report them yourself.[2]Unverified
- Federal withholding
- Table game winnings aren't subject to regular gambling withholding in practice.[2]Unverified
- Massachusetts withholding
- Massachusetts withholds 5% whenever federal tax is withheld.[3]
- Gambling losses
- Massachusetts doesn't follow the federal rule. You can deduct losses at Massachusetts-licensed casinos, sportsbooks and racetracks, up to your winnings from those same sources, without itemizing. Lottery and out-of-state losses don't count.[4]
- Visitors
- Massachusetts taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[5]
- Where to play
- Massachusetts has casinos.[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 Massachusetts.
| Won | Form | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $75 | $1,245 |
| $2,000 | No | $0 | $240 | $100 | $1,660 |
| $5,000 | No | $0 | $600 | $250 | $4,150 |
| $10,000 | No | $0 | $1,550 | $500 | $7,950 |
| $100,000 | No | $0 | $22,114 | $5,000 | $72,886 |
Questions
- How much is Massachusetts tax on table game winnings?
- Massachusetts taxes table game winnings as ordinary income at graduated rates from 5% to 9%.[1]Unverified
- Does Massachusetts withhold tax from table game winnings?
- Massachusetts withholds 5% whenever federal tax is withheld.[3]
- Do visitors pay Massachusetts tax on table game winnings?
- Massachusetts taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[5]
More for Massachusetts
All of Massachusetts's gambling tax rules · Table games in every state
Sources
- [1] Sage Knowledgebase, Massachusetts 2026 withholding (relaying DOR Circular M) · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
- [3] M.G.L. c. 62B, s. 2 · checked September 22, 2026
- [4] M.G.L. c. 62, s. 3.B(a)(18) · checked September 22, 2026
- [5] M.G.L. c. 62, s. 5A · checked September 22, 2026
- [6] Massachusetts Gaming Commission: Sports Wagering Licensees · checked September 22, 2026