Poker tournaments winnings tax in North Dakota
North Dakota taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.5%.
Updated · 2026 tax rules · How we calculate
You keep
$15,949
Cash at payout
$20,000
Total tax
$4,051
Due when you file
$4,051
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $3,750
- State tax
- $301
- Still to pay when you file
- $4,051
- You keep
- $15,949
$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.
North Dakota taxes gambling winnings as ordinary income.
Tax owed ($4,051) 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 $4,051 in federal and state tax: an effective rate of 20.3%.
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
- North Dakota tax
- North Dakota taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.5%.[1]Unverified
- 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
- North Dakota withholding
- No North Dakota withholding requirement for poker tournament winnings. Tax is due when you file.[3]
- Gambling losses
- Because North Dakota starts from federal taxable income, gambling losses lower your North Dakota tax only if you itemize them federally, with the federal 90% limit.[3]
- Visitors
- North Dakota taxes nonresidents on poker tournament winnings won there, so visitors may need to file a nonresident return.[4]
- Where to play
- North Dakota has casinos.[5]
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in North Dakota.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $0 | $1,320 |
| $2,000 | Yes | $0 | $240 | $0 | $1,760 |
| $10,000 | Yes | $0 | $1,550 | $106 | $8,344 |
| $20,000 | Yes | $0 | $3,750 | $301 | $15,949 |
| $100,000 | Yes | $0 | $22,114 | $1,861 | $76,025 |
Questions
- How much is North Dakota tax on poker tournament winnings?
- North Dakota taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.5%.[1]Unverified
- Does North Dakota withhold tax from poker tournament winnings?
- North Dakota has no withholding requirement for poker tournament winnings. Tax is due when you file.[3]
- Do visitors pay North Dakota tax on poker tournament winnings?
- North Dakota taxes nonresidents on poker tournament winnings won there, so visitors may need to file a nonresident return.[4]
More for North Dakota
All of North Dakota'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] N.D.C.C. §57-38-59.2 · checked September 22, 2026
- [4] ND Tax Commissioner Guideline - Income Taxation of Nonresident Aliens · checked September 22, 2026
- [5] Fox Sports, Where is sports betting legal? · checked September 22, 2026