Poker tournaments winnings tax in New York
New York taxes poker tournament winnings as ordinary income at graduated rates from 3.9% to 10.9%.
Updated · 2026 tax rules · How we calculate
You keep
$15,170
Cash at payout
$20,000
Total tax
$4,830
Due when you file
$4,830
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $3,750
- State tax
- $1,080
- Still to pay when you file
- $4,830
- You keep
- $15,170
$20,000 is at or above the $2,000 reporting threshold, so the payer files a W-2G with the IRS and gives you a copy.
Poker tournaments 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 22% bracket.
New York taxes gambling winnings as ordinary income.
Tax owed ($4,830) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$20,000 minus $4,830 in federal and state tax: an effective rate of 24.2%.
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.
The rules
- New York tax
- New York taxes poker tournament winnings as ordinary income at graduated rates from 3.9% to 10.9%.[1]
- Federal tax form
- Poker tournament winnings of $2,000 or more, net of the buy-in, are reported on a W-2G. No 300x test applies.[2]Unverified
- Federal withholding
- Poker tournament winnings aren't subject to regular withholding if the payer files a W-2G and gives you a copy.[2]Unverified
- New York withholding
- New York withholds 10.9% whenever federal tax is withheld.[3]
- Gambling losses
- You can deduct gambling losses only as a New York itemized deduction, which follows federal rules as they stood before the 2017 tax law.[4]Unverified
- Visitors
- New York taxes nonresidents on poker tournament winnings over $5,000 won there, so visitors may need to file a nonresident return.[5]
- Where to play
- New York 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 New York.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $81 | $1,239 |
| $2,000 | Yes | $0 | $240 | $108 | $1,652 |
| $10,000 | Yes | $0 | $1,550 | $540 | $7,910 |
| $20,000 | Yes | $0 | $3,750 | $1,080 | $15,170 |
| $100,000 | Yes | $0 | $22,114 | $5,757 | $72,129 |
Questions
- How much is New York tax on poker tournament winnings?
- New York taxes poker tournament winnings as ordinary income at graduated rates from 3.9% to 10.9%.[1]
- Does New York withhold tax from poker tournament winnings?
- New York withholds 10.9% whenever federal tax is withheld.[3]
- Do visitors pay New York tax on poker tournament winnings?
- New York taxes nonresidents on poker tournament winnings over $5,000 won there, so visitors may need to file a nonresident return.[5]
More for New York
All of New York's gambling tax rules · Poker tournaments 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] NY Tax Law §671(b) · checked September 22, 2026
- [4] NY Tax Law §615 · checked September 22, 2026
- [5] NY Tax Law §631 · checked September 22, 2026
- [6] New York State Gaming Commission · checked September 22, 2026