Casino and slots winnings tax in Missouri
Missouri taxes slot machine winnings as ordinary income at graduated rates from 0% to 4.7%.
Updated · 2026 tax rules · How we calculate
You keep
$4,165
Cash at payout
$4,800
Total tax
$835
Due when you file
$635
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $235
- Missouri withholding at payout
- $200
- Still to pay when you file
- $635
- You keep
- $4,165
$5,000 is at or above the $2,000 reporting threshold, so the payer files a W-2G with the IRS and gives you a copy.
Casino and slots 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 12% bracket.
Missouri taxes gambling winnings as ordinary income.
Missouri requires the payer to hold back 4% for state tax.
Tax owed ($835) minus what was withheld ($200). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$5,000 minus $835 in federal and state tax: an effective rate of 16.7%.
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
- Missouri tax
- Missouri taxes slot machine winnings as ordinary income at graduated rates from 0% to 4.7%.[1]
- Federal tax form
- Slot machine and bingo winnings of $2,000 or more are reported on a W-2G, without subtracting the wager. The threshold was $1,200 before 2026. Keno is also $2,000, after subtracting the wager on the winning game.[2]
- Federal withholding
- Slot machine, keno and bingo winnings are exempt from regular gambling withholding by statute, whatever the amount.[4]
- Missouri withholding
- Missouri withholds 4% on slot machine winnings of $1,200 or more.[5]Unverified
- 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.[6]
- Visitors
- Missouri taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]
- Where to play
- Missouri has casinos.[8]Unverified
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in Missouri.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $60 | $180 | $71 | $1,250 |
| $2,000 | Yes | $80 | $240 | $94 | $1,666 |
| $5,000 | Yes | $200 | $600 | $235 | $4,165 |
| $10,000 | Yes | $400 | $1,550 | $470 | $7,980 |
| $100,000 | Yes | $4,000 | $22,114 | $4,700 | $73,186 |
Questions
- How much is Missouri tax on slot machine winnings?
- Missouri taxes slot machine winnings as ordinary income at graduated rates from 0% to 4.7%.[1]
- Does Missouri withhold tax from slot machine winnings?
- Missouri withholds 4% on slot machine winnings of $1,200 or more.[5]Unverified
- Do visitors pay Missouri tax on slot machine winnings?
- Missouri taxes nonresidents on slot machine winnings won there, so visitors may need to file a nonresident return.[7]
More for Missouri
All of Missouri's gambling tax rules · Casino and slots 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] Federal Register, REG-113229-25 proposed rule (Apr. 17, 2026) · checked September 22, 2026
- [4] 26 U.S. Code § 3402 (withholding) · checked September 22, 2026
- [5] RSMo 313.826 (casino) and RSMo 313.321 (lottery) · checked September 22, 2026
- [6] RSMo 143.141 - Missouri itemized deduction · checked September 22, 2026
- [7] RSMo 143.181 - Missouri source income of nonresidents · checked September 22, 2026
- [8] St. Louis Public Radio, Missouri sports betting launch (December 1, 2025) · checked September 22, 2026