Table games winnings tax in Ohio
Ohio taxes table game winnings as ordinary income at graduated rates from 0% to 2.75%.
Updated · 2026 tax rules · How we calculate
You keep
$4,263
Cash at payout
$5,000
Total tax
$738
Due when you file
$738
- Form W-2G
- No
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $138
- Still to pay when you file
- $738
- You keep
- $4,263
Table games winnings are not reported on a W-2G. They are still taxable, and you report them yourself.
Table games winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.
Ohio taxes gambling winnings as ordinary income.
Tax owed ($738) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$5,000 minus $738 in federal and state tax: an effective rate of 14.8%.
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 table game winnings as ordinary income at graduated rates from 0% to 2.75%.[1]
- Federal tax form
- Casinos generally don't issue a W-2G for blackjack, craps, roulette or baccarat winnings. They are still fully taxable, and you report them yourself.[2]Unverified
- Federal withholding
- Table game winnings aren't subject to regular gambling withholding in practice.[2]Unverified
- Ohio withholding
- No Ohio withholding requirement for table game winnings. Tax is due when you file.[3]
- Gambling losses
- Ohio has no deduction for gambling losses: it starts from federal AGI, has no itemized deductions, and its adjustments include no gambling-loss line.[4]Unverified
- Visitors
- Ohio taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[4]
- Where to play
- Ohio 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 Ohio.
| Won | Form | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $41 | $1,279 |
| $2,000 | No | $0 | $240 | $55 | $1,705 |
| $5,000 | No | $0 | $600 | $138 | $4,263 |
| $10,000 | No | $0 | $1,550 | $275 | $8,175 |
| $100,000 | No | $0 | $22,114 | $2,750 | $75,136 |
Questions
- How much is Ohio tax on table game winnings?
- Ohio taxes table game winnings as ordinary income at graduated rates from 0% to 2.75%.[1]
- Does Ohio withhold tax from table game winnings?
- Ohio has no withholding requirement for table game winnings. Tax is due when you file.[3]
- Do visitors pay Ohio tax on table game winnings?
- Ohio taxes nonresidents on table game winnings won there, so visitors may need to file a nonresident return.[4]
More for Ohio
All of Ohio's gambling tax rules · Table games 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] 2025 Ohio IT 1040 Instructions (Schedule of Adjustments) · checked September 22, 2026
- [5] Fox Sports, Where is sports betting legal? · checked September 22, 2026