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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.

Updated · 2026 tax rules · How we calculate

StateTop rateGambling lossesWithholdsVisitors taxed
Alabama5%[1]Only if you itemize[2]UnverifiedNo[3]UnverifiedTaxed[4]
AlaskaNone[1]–––
Arizona2.5%[1]UnverifiedOnly if you itemize[5]UnverifiedYes[6]Some games[7]Unverified
Arkansas3.7%[8]Only if you itemize[9]UnverifiedYes[10]Taxed[9]
California13.3%[12]UnverifiedOnly if you itemize[13]Yes[14]Taxed[14]
Colorado4.4%[1]Only if you itemize[15]Yes[16]Taxed[17]
Connecticut6.99%[1]No deduction[18]Yes[19]UnverifiedSome games[20]
Delaware6.6%[1]Only if you itemize[21]No[22]UnverifiedSome games[23]Unverified
District of Columbia10.75%[1]Only if you itemize[24]Yes[25]Not taxed[24]
FloridaNone[1]–––
Georgia4.99%[26]UnverifiedOnly if you itemize[27]UnverifiedYes[28]UnverifiedTaxed[29]
Hawaii11%[1]UnverifiedOnly if you itemize[30]No[31]UnverifiedNot taxed[31]Unverified
Idaho5.3%[1]UnverifiedOnly if you itemize[32]Yes[33]Taxed[34]
Illinois4.95%[1]No deduction[35]Yes[36]Taxed[37]
Indiana2.95%[38]No deduction[39]Yes[40]UnverifiedTaxed[41]
Iowa3.8%[1]Only if you itemize[42]Yes[43]Taxed[44]
Kansas5.58%[1]No deduction[45]UnverifiedYes[46]UnverifiedTaxed[45]
Kentucky3.5%[1]Only if you itemize[47]No[48]UnverifiedTaxed[49]Unverified
Louisiana3%[1]No deduction[50]Yes[51]Taxed[52]
Maine9.15%[53]Only if you itemize[54]UnverifiedYes[55]Taxed[56]
Maryland6.5%[1]Only if you itemize[57]UnverifiedYes[58]Taxed[59]
Massachusetts9%[60]UnverifiedLimited[61]Yes[62]Taxed[63]
Michigan4.25%[1]Only if you itemize[64]Yes[65]Some games[66]
Minnesota9.85%[67]Only if you itemize[68]UnverifiedYes[69]Taxed[70]
Mississippi4%[71]Limited[71]UnverifiedYes[72]UnverifiedTaxed[71]
Missouri4.7%[1]Only if you itemize[73]Yes[74]UnverifiedTaxed[75]
Montana5.65%[1]Only if you itemize[76]No[77]UnverifiedTaxed[76]
Nebraska4.55%[1]Only if you itemize[78]Yes[79]Taxed[80]
NevadaNone[1]–––
New HampshireNone[1]–––
New Jersey10.75%[1]Netted against winnings[82]Yes[83]UnverifiedTaxed[83]
New Mexico5.9%[1]Only if you itemize[84]Yes[85]Taxed[86]
New York10.9%[1]Only if you itemize[87]UnverifiedYes[88]Taxed[89]
North Carolina3.99%[1]Only if you itemize[90]UnverifiedYes[91]Taxed[93]
North Dakota2.5%[1]UnverifiedOnly if you itemize[94]Yes[94]Taxed[95]
Ohio2.75%[1]No deduction[96]UnverifiedYes[97]Some games[96]
Oklahoma4.5%[98]Only if you itemize[99]UnverifiedNo[100]UnverifiedTaxed[102]
Oregon9.9%[1]Only if you itemize[103]UnverifiedYes[104]Some games[105]Unverified
Pennsylvania3.07%[1]Netted against winnings[106]Yes[107]UnverifiedTaxed[107]
Rhode Island5.99%[1]No deduction[108]No[109]UnverifiedTaxed[110]
South Carolina5.21%[111]UnverifiedNo deduction[112]UnverifiedYes[113]UnverifiedTaxed[114]
South DakotaNone[1]–––
TennesseeNone[1]–––
TexasNone[1]–––
Utah4.45%[115]Limited[116]No[117]UnverifiedNot taxed[117]Unverified
Vermont8.75%[1]UnverifiedNo deduction[118]UnverifiedYes[119]UnverifiedTaxed[121]
Virginia5.75%[1]Only if you itemize[122]UnverifiedYes[123]UnverifiedTaxed[125]
WashingtonNone[1]–––
West Virginia4.58%[126]Limited[127]UnverifiedYes[128]Some games[129]Unverified
Wisconsin7.65%[1]No deduction[130]Yes[130]Some games[130]
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 2025 Form 40 Booklet (Schedule A line 25 instructions) · checked September 22, 2026
  3. [3] AGA State of the States 2025 (legal status as of Dec. 31, 2024) · checked September 22, 2026
  4. [4] Alabama 2025 Form 40NR Booklet · checked September 22, 2026
  5. [5] Arizona Form 140 2025 Instructions (Itemized Deductions) · checked September 22, 2026
  6. [6] A.R.S. 43-405 Extension of withholding to gambling winnings · checked September 22, 2026
  7. [7] ADOR Private Taxpayer Ruling LR99-012 (1999) · checked September 22, 2026
  8. [8] Arkansas Bureau of Legislative Research, SB1 fiscal impact (2026 First Extraordinary Session) · checked September 22, 2026
  9. [9] Arkansas 2025 AR1000F/AR1000NR Instructions (AR3 line 27) · checked September 22, 2026
  10. [10] A.C.A. 26-51-920 Casinos - Withholding and reporting · checked September 22, 2026
  11. [11] Arkansas Scholarship Lottery - Claim Your Prize · checked September 22, 2026
  12. [12] FTB, 2025 California Form 540 Booklet (Tax Rate Schedules) · checked September 22, 2026
  13. [13] FTB - Gambling · checked September 22, 2026
  14. [14] FTB - Withholding on nonresidents · checked September 22, 2026
  15. [15] Colorado DOR Individual Income Tax Guide · checked September 22, 2026
  16. [16] Colorado DOR Withholding Tax Topics: Gambling Winnings · checked September 22, 2026
  17. [17] Colorado DOR Income Tax Topics: Part-Year Residents & Nonresidents · checked September 22, 2026
  18. [18] CT DRS IP 2011(27), Income Tax Treatment of Gambling Winnings Other Than State Lottery Winnings · checked September 22, 2026
  19. [19] CT DRS IP 2015(23), Income Tax Treatment of State Lottery Winnings · checked September 22, 2026
  20. [20] CT DRS - Nonresident and Part-Year Resident Tax Information · checked September 22, 2026
  21. [21] Delaware 2025 PIT-RES Instructions · checked September 22, 2026
  22. [22] Del. Code tit. 30, ch. 11 (Personal Income Tax) · checked September 22, 2026
  23. [23] Delaware 2025 PIT-NON Instructions (Line 14 Other Income) · checked September 22, 2026
  24. [24] DC 2025 D-40 Booklet (Calculation F; Line 17) · checked September 22, 2026
  25. [25] D.C. Code 47-1812.08(l) · checked September 22, 2026
  26. [26] Office of the Governor of Georgia, Gov. Kemp signs legislation lowering taxes (May 11, 2026) · checked September 22, 2026
  27. [27] Georgia DOR 2025 IT-511 Individual Income Tax Booklet · checked September 22, 2026
  28. [28] Ga. Comp. R. & Regs. 560-7-8-.39 Withholding on proceeds paid by the Georgia Lottery Corporation (LII) · checked September 22, 2026
  29. [29] Georgia DOR: Filing Residents, Nonresidents, and Part-Year Residents FAQ · checked September 22, 2026
  30. [30] Hawaii Form N-11 Instructions (2025) · checked September 22, 2026
  31. [31] Wikipedia, Gambling in the United States · checked September 22, 2026
  32. [32] Idaho Form 40 and Instructions (2025) · checked September 22, 2026
  33. [33] Idaho Code 63-3035A Withholding on lottery winnings · checked September 22, 2026
  34. [34] Idaho Code 63-3026A Idaho taxable income of nonresidents · checked September 22, 2026
  35. [35] 2025 IL-1040 Schedule M Instructions · checked September 22, 2026
  36. [36] Illinois DOR Pub-130: Withholding Illinois Income Tax for Lottery or Gambling Winnings · checked September 22, 2026
  37. [37] 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
  38. [38] Indiana DOR Departmental Notice #1 (2026) · checked September 22, 2026
  39. [39] Indiana DOR Individual Income Tax FAQs · checked September 22, 2026
  40. [40] Indiana DOR Departmental Notice #16 (March 2026): Withholding on winnings from riverboat gaming · checked September 22, 2026
  41. [41] Indiana IT-40PNR Booklet 2025 · checked September 22, 2026
  42. [42] Iowa DOR IA 1040 Expanded Instructions, Intro 4: Conformity with the Internal Revenue Code · checked September 22, 2026
  43. [43] Iowa DOR: Iowa Withholding Tax Information · checked September 22, 2026
  44. [44] Iowa DOR: Iowa Tax On Gambling · checked September 22, 2026
  45. [45] Kansas 2025 Individual Income Tax booklet (K-40 instructions) · checked September 22, 2026
  46. [46] Kansas KW-100 Withholding Tax Guide · checked September 22, 2026
  47. [47] KRS 141.019 Calculation of adjusted gross income and net income (effective July 15, 2026) · checked September 22, 2026
  48. [48] KRS 154A.110 Prizes taxable -- Withholdings from prize · checked September 22, 2026
  49. [49] KRS 141.020 Levy of income tax on individuals · checked September 22, 2026
  50. [50] La. R.S. 47:293 Definitions · checked September 22, 2026
  51. [51] LAC 61:I.1525 Income Tax Withholding on Gaming Winnings (LDR) · checked September 22, 2026
  52. [52] LDR FAQ: Texas resident who won at a Louisiana casino · checked September 22, 2026
  53. [53] Maine Revenue Services, 2026 Individual Income Tax Rate Schedules (revised May 2026) · checked September 22, 2026
  54. [54] 36 M.R.S. 5125 Itemized deductions · checked September 22, 2026
  55. [55] Maine Tax Alert July 2022: Law Change - Maine Income Tax Withholding on Gambling Winnings · checked September 22, 2026
  56. [56] MRS Rule 806 (nonresident income sourcing), August 2024 · checked September 22, 2026
  57. [57] DLS Fiscal and Policy Note, HB 926 (2026 Session) · checked September 22, 2026
  58. [58] Maryland Tax Alert: Gambling Winnings and Your Maryland Tax Obligations (effective July 1, 2025) · checked September 22, 2026
  59. [59] Maryland Withholding Tax Facts, January 2026 · checked September 22, 2026
  60. [60] Sage Knowledgebase, Massachusetts 2026 withholding (relaying DOR Circular M) · checked September 22, 2026
  61. [61] M.G.L. c. 62, s. 3.B(a)(18) · checked September 22, 2026
  62. [62] M.G.L. c. 62B, s. 2 · checked September 22, 2026
  63. [63] M.G.L. c. 62, s. 5A · checked September 22, 2026
  64. [64] MCL 206.30(1)(bb) · checked September 22, 2026
  65. [65] MCL 206.703(6)-(8) · checked September 22, 2026
  66. [66] MCL 206.110(2)(c)-(d) · checked September 22, 2026
  67. [67] Minnesota Department of Revenue: Minnesota Income Tax Rates and Brackets · checked September 22, 2026
  68. [68] Minn. Stat. 290.0122, subd. 8 · checked September 22, 2026
  69. [69] Minn. Stat. 290.92, subd. 29 · checked September 22, 2026
  70. [70] Minnesota Department of Revenue: Gambling Winnings · checked September 22, 2026
  71. [71] MS DOR 2025 Form 80-100 Resident, Non-Resident and Part-Year Resident Income Tax Instructions · checked September 22, 2026
  72. [72] MS DOR Notice 80-25-002, Withholding on Mississippi Gaming Winnings (Dec 22, 2025) · checked September 22, 2026
  73. [73] RSMo 143.141 - Missouri itemized deduction · checked September 22, 2026
  74. [74] RSMo 313.826 (casino) and RSMo 313.321 (lottery) · checked September 22, 2026
  75. [75] RSMo 143.181 - Missouri source income of nonresidents · checked September 22, 2026
  76. [76] MCA 15-30-2101 Definitions · checked September 22, 2026
  77. [77] MCA 15-30-2522 Withholding of lottery winnings · checked September 22, 2026
  78. [78] 2025 Nebraska Individual Income Tax Booklet (Form 1040N lines 7-9) · checked September 22, 2026
  79. [79] Nebraska Circular EN (2026), Gambling Winnings From Nebraska Sources · checked September 22, 2026
  80. [80] Nebraska DOR Regulations Chapter 22 (REG-22-003.01I) · checked September 22, 2026
  81. [81] NH RSA Chapter 77 (repealed effective January 1, 2025) · checked September 22, 2026
  82. [82] 2025 NJ-1040 Instructions, Line 24 and income category rules · checked September 22, 2026
  83. [83] NJ Division of Taxation - Lottery and Gambling Winnings · checked September 22, 2026
  84. [84] 2025 PIT-1 Instructions, Line 12 · checked September 22, 2026
  85. [85] FYI-104 New Mexico Withholding Tax (Rev. 11/2025, effective Jan 1, 2026) · checked September 22, 2026
  86. [86] 2025 PIT-B Instructions, Line 7 · checked September 22, 2026
  87. [87] NY Tax Law §615 · checked September 22, 2026
  88. [88] NY Tax Law §671(b) · checked September 22, 2026
  89. [89] NY Tax Law §631 · checked September 22, 2026
  90. [90] NCDOR Important Notice: Impact of Recently Enacted Laws (July 2026) · checked September 22, 2026
  91. [91] N.C.G.S. 105-163.2B; NCDOR sports wagering FAQ Q11 · checked September 22, 2026
  92. [92] NCDOR FAQ on Sports Wagering Excise Tax and Winnings/Losses (Apr 2024) · checked September 22, 2026
  93. [93] N.C.G.S. 105-153.4 · checked September 22, 2026
  94. [94] N.D.C.C. §57-38-30.3 · checked September 22, 2026
  95. [95] ND Tax Commissioner Guideline - Income Taxation of Nonresident Aliens · checked September 22, 2026
  96. [96] 2025 Ohio IT 1040 Instructions (Schedule of Adjustments) · checked September 22, 2026
  97. [97] Ohio Rev. Code 5747.063 (as amended by HB 96, 136th GA) · checked September 22, 2026
  98. [98] Oklahoma Tax Commission, 2025 Legislative Update · checked September 22, 2026
  99. [99] 2025 Oklahoma Form 511 Packet (Oklahoma Tax Commission) · checked September 22, 2026
  100. [100] Okla. Admin. Code 710:23-1-11, Withholding from winnings (charity games) · checked September 22, 2026
  101. [101] Okla. Admin. Code 429:15-1-10, Required prize withholding · checked September 22, 2026
  102. [102] 2025 Oklahoma Form 511-NR Packet (Oklahoma Tax Commission) · checked September 22, 2026
  103. [103] Oregon Publication OR-17 (2025) · checked September 22, 2026
  104. [104] ORS 316.194, Withholding from lottery prize payments · checked September 22, 2026
  105. [105] ORS 316.127, Income of nonresident from Oregon sources · checked September 22, 2026
  106. [106] 2025 PA-40 Schedule T and instructions · checked September 22, 2026
  107. [107] PA PIT Guide, Gambling and Lottery Winnings (PDF) · checked September 22, 2026
  108. [108] 2025 RI-1040 Instructions (RI Division of Taxation) · checked September 22, 2026
  109. [109] 280-RICR-20-55-8, Lottery and Pari-Mutuel Winnings and Prizes · checked September 22, 2026
  110. [110] 2025 RI-1040NR Instructions (RI Division of Taxation) · checked September 22, 2026
  111. [111] SCDOR, Information about H.4216 · checked September 22, 2026
  112. [112] S.C. H.4216 / Act No. 110 of 2026 · checked September 22, 2026
  113. [113] S.C. Code 12-8-530, Withholding on cash prizes or winnings · checked September 22, 2026
  114. [114] S.C. Code 59-150-230, Lottery prizes · checked September 22, 2026
  115. [115] EY Tax News, Utah law lowers state income tax rate retroactive to January 1, 2026 · checked September 22, 2026
  116. [116] 2025 Utah TC-40 Instructions · checked September 22, 2026
  117. [117] Utah Constitution Art. VI, Sec. 27 · checked September 22, 2026
  118. [118] Vermont 2025 Form IN-111 Instructions · checked September 22, 2026
  119. [119] Vermont Lottery, What If I Win · checked September 22, 2026
  120. [120] 32 V.S.A. § 5841 · checked September 22, 2026
  121. [121] 32 V.S.A. § 5823 · checked September 22, 2026
  122. [122] Virginia 2025 Schedule A Instructions · checked September 22, 2026
  123. [123] Virginia Lottery, How To Claim a Prize · checked September 22, 2026
  124. [124] Virginia Income Tax Withholding Guide for Employers · checked September 22, 2026
  125. [125] Va. Code § 58.1-302, Income and deductions from Virginia sources · checked September 22, 2026
  126. [126] West Virginia Tax Division, Personal Income Tax Reduction Bill · checked September 22, 2026
  127. [127] W. Va. Code § 11-21-12n · checked September 22, 2026
  128. [128] WV TSD 432, Gambling Withholding and Losses (Rev. June 2026) · checked September 22, 2026
  129. [129] W. Va. Code § 11-21-32 · checked September 22, 2026
  130. [130] Wisconsin Publication 600, Taxation of Gambling Income (03/26) · checked September 22, 2026