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WinningsTax

Gambling winnings tax by state

Top rate, loss deduction, withholding and nonresident rules for all 50 states and DC. Select a state for the details and a calculator, or see the states ranked by what you keep from a win.

Updated · 2026 tax rules · How we calculate

StateTop rateGambling lossesWithholdsVisitors taxed
Alabama5%[1]Only if you itemize[2]No[4]UnverifiedTaxed[5]
AlaskaNone[1]–––
Arizona2.5%[1]UnverifiedOnly if you itemize[6]Yes[9]Some games[10]Unverified
Arkansas3.7%[11]Only if you itemize[12]Yes[15]Taxed[13]
California13.3%[17]UnverifiedOnly if you itemize[18]Yes[19]Taxed[19]
Colorado4.4%[1]Only if you itemize[20]Yes[21]Taxed[22]
Connecticut6.99%[1]No deduction[23]Yes[24]UnverifiedSome games[25]
Delaware6.6%[1]Only if you itemize[26]No[27]UnverifiedSome games[28]Unverified
District of Columbia10.75%[1]Only if you itemize[29]Yes[30]Not taxed[29]
FloridaNone[1]–––
Georgia4.99%[31]UnverifiedOnly if you itemize[32]Yes[34]UnverifiedTaxed[35]
Hawaii11%[1]UnverifiedOnly if you itemize[36]No[37]UnverifiedNot taxed[37]Unverified
Idaho5.3%[1]UnverifiedOnly if you itemize[38]Yes[39]Taxed[40]
Illinois4.95%[1]No deduction[41]Yes[42]Taxed[43]
Indiana2.95%[44]No deduction[45]Yes[46]UnverifiedTaxed[47]
Iowa3.8%[1]Only if you itemize[48]Yes[49]Taxed[50]
Kansas5.58%[1]No deduction[51]Yes[53]UnverifiedTaxed[52]
Kentucky3.5%[1]Only if you itemize[54]No[55]UnverifiedTaxed[56]Unverified
Louisiana3%[1]No deduction[57]Yes[58]Taxed[59]
Maine9.15%[60]Only if you itemize[61]Yes[65]Taxed[66]
Maryland6.5%[1]Only if you itemize[67]Yes[70]Taxed[71]
Massachusetts9%[72]UnverifiedLimited[73]Yes[74]Taxed[75]
Michigan4.25%[1]Only if you itemize[76]Yes[77]Some games[78]
Minnesota9.85%[79]Only if you itemize[80]Yes[84]Taxed[82]
Mississippi4%[85]Limited[85]Yes[87]UnverifiedTaxed[85]
Missouri4.7%[1]Only if you itemize[88]Yes[89]UnverifiedTaxed[90]
Montana5.65%[1]Only if you itemize[91]No[92]UnverifiedTaxed[91]
Nebraska4.55%[1]Only if you itemize[93]Yes[94]Taxed[95]
NevadaNone[1]–––
New HampshireNone[1]–––
New Jersey10.75%[1]Netted against winnings[97]Yes[98]UnverifiedTaxed[98]
New Mexico5.9%[1]Only if you itemize[99]Yes[100]Taxed[101]
New York10.9%[1]Only if you itemize[102]Yes[106]Taxed[107]
North Carolina3.99%[1]Only if you itemize[108]Yes[112]Taxed[114]
North Dakota2.5%[1]UnverifiedOnly if you itemize[115]Yes[115]Taxed[116]
Ohio2.75%[1]No deduction[117]Yes[120]Some games[118]
Oklahoma4.5%[121]Only if you itemize[122]No[125]UnverifiedTaxed[127]
Oregon9.9%[1]Only if you itemize[128]Yes[131]Some games[132]Unverified
Pennsylvania3.07%[1]Netted against winnings[133]Yes[134]UnverifiedTaxed[134]
Rhode Island5.99%[1]No deduction[135]No[136]UnverifiedTaxed[137]
South Carolina5.21%[138]UnverifiedNo deduction[139]Yes[141]UnverifiedTaxed[142]
South DakotaNone[1]–––
TennesseeNone[1]–––
TexasNone[1]–––
Utah4.45%[143]Limited[144]No[145]UnverifiedNot taxed[145]Unverified
Vermont8.75%[1]UnverifiedNo deduction[146]Yes[148]UnverifiedTaxed[150]
Virginia5.75%[1]Only if you itemize[151]Yes[155]UnverifiedTaxed[157]
WashingtonNone[1]–––
West Virginia4.58%[158]Limited[159]Yes[162]Some games[163]Unverified
Wisconsin7.65%[1]No deduction[164]Yes[164]Some games[164]
WyomingNone[1]–––

Top rate is the highest state bracket; most winnings are taxed at a lower one. Local income taxes are not included.

Sources

  1. [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  2. [2] Alabama Department of Revenue, The One, Big, Beautiful Bill Act: Analysis and Tax Provisions, Executive Summary (updated Nov. 10, 2025) · checked October 2, 2026
  3. [3] Alabama Department of Revenue, 2025 Form 40 Booklet (Schedule A instructions) · checked October 2, 2026
  4. [4] AGA State of the States 2025 (legal status as of Dec. 31, 2024) · checked September 22, 2026
  5. [5] Alabama 2025 Form 40NR Booklet · checked September 22, 2026
  6. [6] A.R.S. § 43-1042, Itemized deductions · checked October 2, 2026
  7. [7] A.R.S. § 43-105, Internal revenue code; definition; application · checked October 2, 2026
  8. [8] Arizona DOR, 2025 Form 140 Instructions · checked October 2, 2026
  9. [9] A.R.S. 43-405 Extension of withholding to gambling winnings · checked September 22, 2026
  10. [10] ADOR Private Taxpayer Ruling LR99-012 (1999) · checked September 22, 2026
  11. [11] Arkansas Bureau of Legislative Research, SB1 fiscal impact (2026 First Extraordinary Session) · checked September 22, 2026
  12. [12] Arkansas Act 155 of 2017, § 21 (amending Ark. Code § 26-51-424) · checked October 2, 2026
  13. [13] Arkansas DFA, 2025 AR1000F/AR1000NR Instructions (Form AR3) · checked October 2, 2026
  14. [14] Arkansas DFA, Subject 208: Gambling Income and Expenses · checked October 2, 2026
  15. [15] A.C.A. 26-51-920 Casinos - Withholding and reporting · checked September 22, 2026
  16. [16] Arkansas Scholarship Lottery - Claim Your Prize · checked September 22, 2026
  17. [17] FTB, 2025 California Form 540 Booklet (Tax Rate Schedules) · checked September 22, 2026
  18. [18] FTB - Gambling · checked September 22, 2026
  19. [19] FTB - Withholding on nonresidents · checked September 22, 2026
  20. [20] Colorado DOR Individual Income Tax Guide · checked September 22, 2026
  21. [21] Colorado DOR Withholding Tax Topics: Gambling Winnings · checked September 22, 2026
  22. [22] Colorado DOR Income Tax Topics: Part-Year Residents & Nonresidents · checked September 22, 2026
  23. [23] CT DRS IP 2011(27), Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings · checked September 22, 2026
  24. [24] CT DRS IP 2015(23), Income Tax Treatment of State Lottery Winnings · checked September 22, 2026
  25. [25] CT DRS - Nonresident and Part-Year Resident Tax Information · checked September 22, 2026
  26. [26] Delaware 2025 PIT-RES Instructions · checked September 22, 2026
  27. [27] Del. Code tit. 30, ch. 11 (Personal Income Tax) · checked September 22, 2026
  28. [28] Delaware 2025 PIT-NON Instructions (Line 14 Other Income) · checked September 22, 2026
  29. [29] DC 2025 D-40 Booklet (Calculation F; Line 17) · checked September 22, 2026
  30. [30] D.C. Code 47-1812.08(l) · checked September 22, 2026
  31. [31] Office of the Governor of Georgia, Gov. Kemp signs legislation lowering taxes (May 11, 2026) · checked September 22, 2026
  32. [32] Georgia HB 1199 (2026), as passed (signed March 20, 2026) · checked October 2, 2026
  33. [33] Georgia DOR, 2025 IT-511 Individual Income Tax Booklet · checked October 2, 2026
  34. [34] Ga. Comp. R. & Regs. 560-7-8-.39 Withholding on proceeds paid by the Georgia Lottery Corporation (LII) · checked September 22, 2026
  35. [35] Georgia DOR: Filing Residents, Nonresidents, and Part-Year Residents FAQ · checked September 22, 2026
  36. [36] Hawaii Form N-11 Instructions (2025) · checked September 22, 2026
  37. [37] Wikipedia, Gambling in the United States · checked September 22, 2026
  38. [38] Idaho Form 40 and Instructions (2025) · checked September 22, 2026
  39. [39] Idaho Code 63-3035A Withholding on lottery winnings · checked September 22, 2026
  40. [40] Idaho Code 63-3026A Idaho taxable income of nonresidents · checked September 22, 2026
  41. [41] 2025 IL-1040 Schedule M Instructions · checked September 22, 2026
  42. [42] Illinois DOR Pub-130: Withholding Illinois Income Tax for Lottery or Gambling Winnings · checked September 22, 2026
  43. [43] Illinois DOR Q&A: Do I have to pay income tax on gambling winnings if I already paid the tax in the state where I won? · checked September 22, 2026
  44. [44] Indiana DOR Departmental Notice #1 (2026) · checked September 22, 2026
  45. [45] Indiana DOR Individual Income Tax FAQs · checked September 22, 2026
  46. [46] Indiana DOR Departmental Notice #16 (March 2026): Withholding on winnings from riverboat gaming · checked September 22, 2026
  47. [47] Indiana IT-40PNR Booklet 2025 · checked September 22, 2026
  48. [48] Iowa DOR IA 1040 Expanded Instructions, Intro 4: Conformity with the Internal Revenue Code · checked September 22, 2026
  49. [49] Iowa DOR: Iowa Withholding Tax Information · checked September 22, 2026
  50. [50] Iowa DOR: Iowa Tax On Gambling · checked September 22, 2026
  51. [51] K.S.A. 79-32,120, Kansas itemized deductions of an individual · checked October 2, 2026
  52. [52] Kansas Department of Revenue, 2025 Individual Income Tax Booklet · checked October 2, 2026
  53. [53] Kansas KW-100 Withholding Tax Guide · checked September 22, 2026
  54. [54] KRS 141.019 Calculation of adjusted gross income and net income (effective July 15, 2026) · checked September 22, 2026
  55. [55] KRS 154A.110 Prizes taxable -- Withholdings from prize · checked September 22, 2026
  56. [56] KRS 141.020 Levy of income tax on individuals · checked September 22, 2026
  57. [57] La. R.S. 47:293 Definitions · checked September 22, 2026
  58. [58] LAC 61:I.1525 Income Tax Withholding on Gaming Winnings (LDR) · checked September 22, 2026
  59. [59] LDR FAQ: Texas resident who won at a Louisiana casino · checked September 22, 2026
  60. [60] Maine Revenue Services, 2026 Individual Income Tax Rate Schedules (revised May 2026) · checked September 22, 2026
  61. [61] 36 M.R.S. § 5125, Itemized deductions · checked October 2, 2026
  62. [62] Maine Revenue Services, 2026 Session Legislation Enacted · checked October 2, 2026
  63. [63] 2025 Form 1040ME Schedule 2, Itemized Deductions · checked October 2, 2026
  64. [64] MRS 2026 Phaseout of Itemized/Standard Deductions Worksheet · checked October 2, 2026
  65. [65] Maine Tax Alert July 2022: Law Change - Maine Income Tax Withholding on Gambling Winnings · checked September 22, 2026
  66. [66] MRS Rule 806 (nonresident income sourcing), August 2024 · checked September 22, 2026
  67. [67] Md. Code, Tax-General § 10-218 · checked October 2, 2026
  68. [68] Md. Code, Tax-General § 10-108 (automatic decoupling) · checked October 2, 2026
  69. [69] Comptroller of Maryland Tax Alert: Maryland Impacts of the One Big Beautiful Bill Act · checked October 2, 2026
  70. [70] Maryland Tax Alert: Gambling Winnings and Your Maryland Tax Obligations (effective July 1, 2025) · checked September 22, 2026
  71. [71] Maryland Withholding Tax Facts, January 2026 · checked September 22, 2026
  72. [72] Sage Knowledgebase, Massachusetts 2026 withholding (relaying DOR Circular M) · checked September 22, 2026
  73. [73] M.G.L. c. 62, s. 3.B(a)(18) · checked September 22, 2026
  74. [74] M.G.L. c. 62B, s. 2 · checked September 22, 2026
  75. [75] M.G.L. c. 62, s. 5A · checked September 22, 2026
  76. [76] MCL 206.30(1)(bb) · checked September 22, 2026
  77. [77] MCL 206.703(6)-(8) · checked September 22, 2026
  78. [78] MCL 206.110(2)(c)-(d) · checked September 22, 2026
  79. [79] Minnesota Department of Revenue: Minnesota Income Tax Rates and Brackets · checked September 22, 2026
  80. [80] Minn. Stat. § 290.0122, Itemized deductions · checked October 2, 2026
  81. [81] Laws of Minnesota 2026, chapter 128 · checked October 2, 2026
  82. [82] Minnesota Department of Revenue, Gambling Winnings · checked October 2, 2026
  83. [83] Minnesota Department of Revenue, Tax Law Changes · checked October 2, 2026
  84. [84] Minn. Stat. 290.92, subd. 29 · checked September 22, 2026
  85. [85] MS DOR 2025 Form 80-100 Resident, Non-Resident and Part-Year Resident Income Tax Instructions · checked October 2, 2026
  86. [86] Mississippi DOR, Individual Income Tax FAQs · checked October 2, 2026
  87. [87] MS DOR Notice 80-25-002, Withholding on Mississippi Gaming Winnings (Dec 22, 2025) · checked September 22, 2026
  88. [88] RSMo 143.141 - Missouri itemized deduction · checked September 22, 2026
  89. [89] RSMo 313.826 (casino) and RSMo 313.321 (lottery) · checked September 22, 2026
  90. [90] RSMo 143.181 - Missouri source income of nonresidents · checked September 22, 2026
  91. [91] MCA 15-30-2101 Definitions · checked September 22, 2026
  92. [92] MCA 15-30-2522 Withholding of lottery winnings · checked September 22, 2026
  93. [93] 2025 Nebraska Individual Income Tax Booklet (Form 1040N lines 7-9) · checked September 22, 2026
  94. [94] Nebraska Circular EN (2026), Gambling Winnings From Nebraska Sources · checked September 22, 2026
  95. [95] Nebraska DOR Regulations Chapter 22 (REG-22-003.01I) · checked September 22, 2026
  96. [96] NH RSA Chapter 77 (repealed effective January 1, 2025) · checked September 22, 2026
  97. [97] 2025 NJ-1040 Instructions, Line 24 and income category rules · checked September 22, 2026
  98. [98] NJ Division of Taxation - Lottery and Gambling Winnings · checked September 22, 2026
  99. [99] 2025 PIT-1 Instructions, Line 12 · checked September 22, 2026
  100. [100] FYI-104 New Mexico Withholding Tax (Rev. 11/2025, effective Jan 1, 2026) · checked September 22, 2026
  101. [101] 2025 PIT-B Instructions, Line 7 · checked September 22, 2026
  102. [102] New York State Department of Taxation and Finance, Instructions for Form IT-196 (2025) · checked October 2, 2026
  103. [103] N.Y. Tax Law § 615 · checked October 2, 2026
  104. [104] New York State Department of Taxation and Finance, Itemized deductions (2025) · checked October 2, 2026
  105. [105] NY Senate Bill S7876 (in committee) · checked October 2, 2026
  106. [106] NY Tax Law §671(b) · checked September 22, 2026
  107. [107] NY Tax Law §631 · checked September 22, 2026
  108. [108] Session Law 2026-41 (Senate Bill 257), Section 44.2 · checked October 2, 2026
  109. [109] Session Law 2026-31, Section 12.(a) (IRC reference date updated to July 5, 2025) · checked October 2, 2026
  110. [110] NCDOR Important Notice: Impact of Recently Enacted Laws on North Carolina Individual and Corporate Income Tax Returns (July 2026) · checked October 2, 2026
  111. [111] NCDOR 2025 Form D-401 Individual Income Tax Instructions · checked October 2, 2026
  112. [112] N.C.G.S. 105-163.2B; NCDOR sports wagering FAQ Q11 · checked September 22, 2026
  113. [113] NCDOR FAQ on Sports Wagering Excise Tax and Winnings/Losses (Apr 2024) · checked September 22, 2026
  114. [114] N.C.G.S. 105-153.4 · checked September 22, 2026
  115. [115] N.D.C.C. §57-38-30.3 · checked September 22, 2026
  116. [116] ND Tax Commissioner Guideline - Income Taxation of Nonresident Aliens · checked September 22, 2026
  117. [117] Ohio Department of Taxation FAQ: Income - General Information · checked October 2, 2026
  118. [118] 2025 Ohio IT 1040 / SD 100 Instructions · checked October 2, 2026
  119. [119] Ohio Revised Code 5747.01 · checked October 2, 2026
  120. [120] Ohio Rev. Code 5747.063 (as amended by HB 96, 136th GA) · checked September 22, 2026
  121. [121] Oklahoma Tax Commission, 2025 Legislative Update · checked September 22, 2026
  122. [122] Oklahoma Tax Commission 2025 Form 511 Packet · checked October 2, 2026
  123. [123] Enrolled House Bill 4432 (2026), amending 68 O.S. § 2358(E)(3)(b) · checked October 2, 2026
  124. [124] Oklahoma Tax Commission 2026 Tax Legislation Summary · checked October 2, 2026
  125. [125] Okla. Admin. Code 710:23-1-11, Withholding from winnings (charity games) · checked September 22, 2026
  126. [126] Okla. Admin. Code 429:15-1-10, Required prize withholding · checked September 22, 2026
  127. [127] 2025 Oklahoma Form 511-NR Packet (Oklahoma Tax Commission) · checked September 22, 2026
  128. [128] Oregon DOR 2025 Schedule OR-A Instructions, Oregon Itemized Deductions · checked October 2, 2026
  129. [129] Oregon DOR 2025 Publication OR-17, Oregon Individual Income Tax Guide · checked October 2, 2026
  130. [130] Enrolled Senate Bill 1507 (2026), Section 38 (ORS 316.012) · checked October 2, 2026
  131. [131] ORS 316.194, Withholding from lottery prize payments · checked September 22, 2026
  132. [132] ORS 316.127, Income of nonresident from Oregon sources · checked September 22, 2026
  133. [133] 2025 PA-40 Schedule T and instructions · checked September 22, 2026
  134. [134] PA PIT Guide, Gambling and Lottery Winnings (PDF) · checked September 22, 2026
  135. [135] 2025 RI-1040 Instructions (RI Division of Taxation) · checked September 22, 2026
  136. [136] 280-RICR-20-55-8, Lottery and Pari-Mutuel Winnings and Prizes · checked September 22, 2026
  137. [137] 2025 RI-1040NR Instructions (RI Division of Taxation) · checked September 22, 2026
  138. [138] SCDOR, Information about H.4216 · checked September 22, 2026
  139. [139] SCDOR Information Letter #26-20: Individual Income Tax Reform (August 31, 2026) · checked October 2, 2026
  140. [140] H.4216, Act No. 110 of 2026 (signed March 30, 2026) · checked October 2, 2026
  141. [141] S.C. Code 12-8-530, Withholding on cash prizes or winnings · checked September 22, 2026
  142. [142] S.C. Code 59-150-230, Lottery prizes · checked September 22, 2026
  143. [143] EY Tax News, Utah law lowers state income tax rate retroactive to January 1, 2026 · checked September 22, 2026
  144. [144] 2025 Utah TC-40 Instructions · checked September 22, 2026
  145. [145] Utah Constitution Art. VI, Sec. 27 · checked September 22, 2026
  146. [146] 32 V.S.A. § 5811. Definitions (Vermont Statutes Online) · checked October 2, 2026
  147. [147] Vermont 2025 Form IN-111 Instructions · checked October 2, 2026
  148. [148] Vermont Lottery, What If I Win · checked September 22, 2026
  149. [149] 32 V.S.A. § 5841 · checked September 22, 2026
  150. [150] 32 V.S.A. § 5823 · checked September 22, 2026
  151. [151] Va. Code § 58.1-322.03. Virginia taxable income of residents; deductions · checked October 2, 2026
  152. [152] Va. Code § 58.1-301. Conformity to Internal Revenue Code · checked October 2, 2026
  153. [153] Virginia Tax Bulletin 26-1 (February 20, 2026): Fixed-date IRC conformity of December 31, 2025 · checked October 2, 2026
  154. [154] Virginia 2025 Schedule A Instructions · checked October 2, 2026
  155. [155] Virginia Lottery, How To Claim a Prize · checked September 22, 2026
  156. [156] Virginia Income Tax Withholding Guide for Employers · checked September 22, 2026
  157. [157] Va. Code § 58.1-302, Income and deductions from Virginia sources · checked September 22, 2026
  158. [158] West Virginia Tax Division, Personal Income Tax Reduction Bill · checked September 22, 2026
  159. [159] Enrolled Committee Substitute for SB 400 (2026), amending W. Va. Code § 11-21-9 · checked October 2, 2026
  160. [160] W. Va. Code § 11-21-12n. Modification reducing federal AGI for gaming and gambling losses · checked October 2, 2026
  161. [161] West Virginia 2025 Personal Income Tax Forms & Instructions (IT-140) · checked October 2, 2026
  162. [162] WV TSD 432, Gambling Withholding and Losses (Rev. June 2026) · checked September 22, 2026
  163. [163] W. Va. Code § 11-21-32 · checked September 22, 2026
  164. [164] Wisconsin Publication 600, Taxation of Gambling Income (03/26) · checked September 22, 2026