Table games winnings tax in Mississippi
Winnings at Mississippi casinos, including sports bets placed there, bear a flat 3% tax that the casino withholds. It's the final tax: the winnings stay off your Mississippi return, and the 3% can't be refunded.
On a $5,000 table game win, nothing is withheld at payout. The tax comes to $750 ($600 federal and $150 Mississippi), $750 of it due when you file, so you keep $4,250. That's for a single filer with $60,000 of other income and no gambling losses.
Updated · 2026 tax rules · How we calculate
You keep
$4,250
Cash at payout
$5,000
Total tax
$750
Due when you file
$750
- Form W-2G
- No
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $150
- Still to pay when you file
- $750
- You keep
- $4,250
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.
Mississippi taxes these winnings at a flat 3% instead of its income tax. Losses don't reduce it.
Tax owed ($750) 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 $750 in federal and state tax: an effective rate of 15%.
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
- Mississippi tax
- Winnings at Mississippi casinos, including sports bets placed there, bear a flat 3% tax that the casino withholds. It's the final tax: the winnings stay off your Mississippi return, and the 3% can't be refunded.[1]
- 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
- Mississippi withholding
- No Mississippi withholding requirement for table game winnings. Tax is due when you file.[3]Unverified
- Gambling losses
- Losses at Mississippi casinos can't be deducted, because those winnings are left out of Mississippi income. Other gambling losses are deductible only if you itemize on Mississippi Schedule A, which starts from the federal Schedule A amounts, so the federal 90% limit carries over.[1] How the federal 90% loss rule works
- Visitors
- Visitors pay the same 3% flat tax on table game winnings as residents.[1]
- Where to play
- Mississippi 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 Mississippi.
| Won | Form | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $45 | $1,275 |
| $2,000 | No | $0 | $240 | $60 | $1,700 |
| $5,000 | No | $0 | $600 | $150 | $4,250 |
| $10,000 | No | $0 | $1,550 | $300 | $8,150 |
| $100,000 | No | $0 | $22,114 | $3,000 | $74,886 |
Records to keep for table game winnings
Blackjack, craps, roulette and baccarat winnings are not reported on a W-2G, but they are still taxable income. Tracking them is on you.
Losses only count if you can prove them. For table game winnings, the IRS suggests keeping:[4]
- The number of the table you played at
- Casino credit card data showing whether credit was issued in the pit or at the cashier's cage
All of this goes alongside the diary the IRS expects for every kind of gambling: keeping gambling records the IRS will accept.
Questions
- How much is Mississippi tax on table game winnings?
- Winnings at Mississippi casinos, including sports bets placed there, bear a flat 3% tax that the casino withholds. It's the final tax: the winnings stay off your Mississippi return, and the 3% can't be refunded.[1]
- Does Mississippi withhold tax from table game winnings?
- Mississippi has no withholding requirement for table game winnings. Tax is due when you file.[3]Unverified
- Do visitors pay Mississippi tax on table game winnings?
- Visitors pay the same 3% flat tax on table game winnings as residents.[1]
More for Mississippi
All of Mississippi's gambling tax rules · Table games in every state
Sources
- [1] MS DOR 2025 Form 80-100 Resident, Non-Resident and Part-Year Resident Income Tax Instructions · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
- [3] MS DOR Notice 80-25-002, Withholding on Mississippi Gaming Winnings (Dec 22, 2025) · checked September 22, 2026
- [4] IRS, Publication 529, Miscellaneous Deductions · checked September 28, 2026