Poker tournaments winnings tax in Ohio
Ohio taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.75%.
On a $20,000 poker tournament win, $550 is withheld at payout. The tax comes to $4,300 ($3,750 federal and $550 Ohio), $3,750 of it due when you file, so you keep $15,700. 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
$15,700
Cash at payout
$19,450
Total tax
$4,300
Due when you file
$3,750
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $3,750
- State tax
- $550
- Ohio withholding at payout
- $550
- Still to pay when you file
- $3,750
- You keep
- $15,700
$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.
Ohio taxes gambling winnings as ordinary income.
Ohio requires the payer to hold back 2.75% for state tax.
Tax owed ($4,300) minus what was withheld ($550). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$20,000 minus $4,300 in federal and state tax: an effective rate of 21.5%.
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
- Ohio tax
- Ohio taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.75%.[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
- Ohio withholding
- Ohio withholds 2.75% on poker tournament winnings of $2,000 or more.[3]
- Gambling losses
- Ohio has no deduction for gambling losses. Its income tax starts from federal adjusted gross income, and the Department of Taxation says federal itemized deductions such as gambling losses can't be deducted on the Ohio return.[4] How the federal 90% loss rule works
- Visitors
- Ohio taxes nonresidents on poker tournament winnings won there, so visitors may need to file a nonresident return.[5]
- Where to play
- Ohio has casinos.[7]
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in Ohio.
| Won | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $41 | $1,279 |
| $2,000 | Yes | $55 | $240 | $55 | $1,705 |
| $10,000 | Yes | $275 | $1,550 | $275 | $8,175 |
| $20,000 | Yes | $550 | $3,750 | $550 | $15,700 |
| $100,000 | Yes | $2,750 | $22,114 | $2,750 | $75,136 |
Records to keep for poker tournament winnings
Tournament winnings are measured net of the buy-in. Cash game winnings are taxable too but are not reported by the casino.
Losses only count if you can prove them. For poker tournament winnings, the IRS suggests keeping:[8]
- 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 Ohio tax on poker tournament winnings?
- Ohio taxes poker tournament winnings as ordinary income at graduated rates from 0% to 2.75%.[1]
- Does Ohio withhold tax from poker tournament winnings?
- Ohio withholds 2.75% on poker tournament winnings of $2,000 or more.[3]
- Do visitors pay Ohio tax on poker tournament winnings?
- Ohio taxes nonresidents on poker tournament winnings won there, so visitors may need to file a nonresident return.[5]
More for Ohio
All of Ohio'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] Ohio Rev. Code 5747.063 (as amended by HB 96, 136th GA) · checked September 22, 2026
- [4] Ohio Department of Taxation FAQ: Income - General Information · checked October 2, 2026
- [5] 2025 Ohio IT 1040 / SD 100 Instructions · checked October 2, 2026
- [6] Ohio Revised Code 5747.01 · checked October 2, 2026
- [7] Fox Sports, Where is sports betting legal? · checked September 22, 2026
- [8] IRS, Publication 529, Miscellaneous Deductions · checked September 28, 2026