Daily fantasy sports winnings tax in Oregon
Oregon taxes daily fantasy winnings as ordinary income at graduated rates from 4.75% to 9.9%.
Updated · 2026 tax rules · How we calculate
You keep
$3,963
Cash at payout
$5,000
Total tax
$1,038
Due when you file
$1,038
- Form 1099-MISC
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $438
- Still to pay when you file
- $1,038
- You keep
- $3,963
Daily fantasy sites report net winnings of $2,000 or more for the year on a 1099-MISC.
Daily fantasy sports 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.
Oregon taxes gambling winnings as ordinary income.
Tax owed ($1,038) 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 $1,038 in federal and state tax: an effective rate of 20.8%.
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
- Oregon tax
- Oregon taxes daily fantasy winnings as ordinary income at graduated rates from 4.75% to 9.9%.[1]
- Federal tax form
- Daily fantasy sites generally report net winnings of $2,000 or more for the year on Form 1099-MISC, not a W-2G. The 1099-MISC threshold was $600 before 2026.[2]Unverified
- Federal withholding
- Fantasy sites don't withhold federal tax from winnings in practice.[2]Unverified
- Oregon withholding
- No Oregon withholding requirement for daily fantasy winnings. Tax is due when you file.[3]
- Gambling losses
- You can deduct losses only as an itemized deduction on Schedule OR-A, and only up to the gambling winnings Oregon actually taxes.[4]Unverified
- Visitors
- Oregon does not tax nonresidents on daily fantasy winnings. Visitors owe tax to their home state instead.[5]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 Oregon.
| Won | 1099-MISC | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $131 | $1,189 |
| $2,000 | Yes | $0 | $240 | $175 | $1,585 |
| $5,000 | Yes | $0 | $600 | $438 | $3,963 |
| $10,000 | Yes | $0 | $1,550 | $875 | $7,575 |
| $100,000 | Yes | $0 | $22,114 | $9,119 | $68,767 |
Questions
- How much is Oregon tax on daily fantasy winnings?
- Oregon taxes daily fantasy winnings as ordinary income at graduated rates from 4.75% to 9.9%.[1]
- Does Oregon withhold tax from daily fantasy winnings?
- Oregon has no withholding requirement for daily fantasy winnings. Tax is due when you file.[3]
- Do visitors pay Oregon tax on daily fantasy winnings?
- Oregon does not tax nonresidents on daily fantasy winnings. Visitors owe tax to their home state instead.[5]Unverified
More for Oregon
All of Oregon's gambling tax rules · Daily fantasy sports in every state
Sources
- [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
- [2] IRS, Instructions for Forms 1099-MISC and 1099-NEC (2026) · checked September 22, 2026
- [3] ORS 316.194, Withholding from lottery prize payments · checked September 22, 2026
- [4] Oregon Publication OR-17 (2025) · checked September 22, 2026
- [5] ORS 316.127, Income of nonresident from Oregon sources · checked September 22, 2026