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WinningsTax

Missouri gambling winnings tax calculator

Missouri taxes gambling winnings as ordinary income at graduated rates from 0% to 4.7%.

Updated · 2026 tax rules · How we calculate

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More options
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You keep

$7,980

Cash at payout

$7,600

Total tax

$2,020

Over-withheld

$380

Form W-2G
Yes

$10,000 is at or above the $2,000 reporting threshold, so the payer files a W-2G with the IRS and gives you a copy.

Federal withholding at payout
$2,400

The payer holds back 24% of winnings over $5,000 and sends it to the IRS. It's a prepayment, not the final tax.

Federal tax on the winnings
$1,550

Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 22% bracket.

State tax
$470

Missouri taxes gambling winnings as ordinary income.

Over-withheld
$380

More was withheld than these winnings add to your tax. The difference reduces what you owe on the rest of your return, or comes back as a refund.

You keep
$7,980

$10,000 minus $2,020 in federal and state tax: an effective rate of 20.2%.

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.

How Missouri taxes gambling winnings

State income tax
Missouri taxes gambling winnings as ordinary income at graduated rates from 0% to 4.7%.[1]
Lottery prizes
Missouri Lottery prizes are taxable unless they total less than $600 for the year.[2]
Gambling losses
You can deduct gambling losses only by itemizing on Form MO-A, and only if you itemized federally. Missouri uses your allowable federal itemized deductions, so the 90% limit carries over.[3]
Withholding
Missouri casinos withhold 4% from slot and table-game jackpots of $1,200 or more, and the Missouri Lottery withholds 4% from prizes of $600 or more. No state rule for sportsbook withholding was found.[4]Unverified
Nonresidents
Nonresidents owe Missouri tax on Missouri Lottery winnings and on other Missouri gambling winnings the payer must report to the IRS. They file Form MO-1040 with Form MO-NRI.[5]
Tax paid to other states
Residents who paid tax to another state or its localities can claim a credit on Form MO-CR, attaching the other state's return.[6]
Legal gambling
Sports betting: legal online and in person. State lottery: yes. Casinos: yes. Online casino: not legal.[7]Unverified

Also worth knowing

  • Legal sports betting began December 1, 2025 under Amendment 2 (2024), so 2026 is the first full tax year of Missouri sports-betting winnings.[8]
  • Nonresidents' gambling winnings count as Missouri income only when the payer must report them to the IRS, apart from Missouri Lottery prizes (RSMo 143.181).[5]

Examples by game

For a single filer with $60,000 of other income and no gambling losses, living and winning in Missouri.

GameWonWithheldFederal taxState taxYou keep
Sports betting$10,000$2,400$1,550$470$7,980
Casino and slots$5,000$200$600$235$4,165
Table games$5,000$200$600$235$4,165
Poker tournaments$20,000$0$3,750$940$15,310
Lottery$50,000$14,000$10,350$2,350$37,300
Daily fantasy sports$5,000$0$600$235$4,165
Horse racing$8,000$1,920$1,110$376$6,514

Questions

Does Missouri tax gambling winnings?
Yes, at graduated rates from 0% to 4.7%. Missouri Lottery prizes are taxable unless they total less than $600 for the year.[1]
Can you deduct gambling losses in Missouri?
You can deduct gambling losses only by itemizing on Form MO-A, and only if you itemized federally. Missouri uses your allowable federal itemized deductions, so the 90% limit carries over.[3]
Does Missouri withhold tax from gambling winnings?
Missouri casinos withhold 4% from slot and table-game jackpots of $1,200 or more, and the Missouri Lottery withholds 4% from prizes of $600 or more. No state rule for sportsbook withholding was found.[4]Unverified
Do nonresidents pay Missouri tax on gambling winnings?
Nonresidents owe Missouri tax on Missouri Lottery winnings and on other Missouri gambling winnings the payer must report to the IRS. They file Form MO-1040 with Form MO-NRI.[5]

Missouri by game

Sources

  1. [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  2. [2] RSMo 313.321 · checked September 22, 2026
  3. [3] RSMo 143.141 - Missouri itemized deduction · checked September 22, 2026
  4. [4] RSMo 313.826 (casino) and RSMo 313.321 (lottery) · checked September 22, 2026
  5. [5] RSMo 143.181 - Missouri source income of nonresidents · checked September 22, 2026
  6. [6] Missouri DOR 2025 Form MO-1040 Instructions (Line 31) · checked September 22, 2026
  7. [7] St. Louis Public Radio, Missouri sports betting launch (December 1, 2025) · checked September 22, 2026
  8. [8] Missouri Constitution Art. III, Sec. 39(g) · checked September 22, 2026