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WinningsTax

Poker tournaments winnings tax in District of Columbia

District of Columbia taxes poker tournament winnings as ordinary income at graduated rates from 4% to 10.75%.

Updated · 2026 tax rules · How we calculate

$
$
$
More options
$

You keep

$14,872

Cash at payout

$20,000

Total tax

$5,128

Due when you file

$5,128

Form W-2G
Yes

$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.

Federal withholding at payout
$0

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.

Federal tax on the winnings
$3,750

Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 22% bracket.

State tax
$1,378

District of Columbia taxes gambling winnings as ordinary income.

Still to pay when you file
$5,128

Tax owed ($5,128) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.

You keep
$14,872

$20,000 minus $5,128 in federal and state tax: an effective rate of 25.6%.

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

District of Columbia tax
District of Columbia taxes poker tournament winnings as ordinary income at graduated rates from 4% to 10.75%.[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
District of Columbia withholding
No District of Columbia withholding requirement for poker tournament winnings. Tax is due when you file.[3]
Gambling losses
You can deduct losses only if you itemize on your federal return, because DC requires the same deduction type as federal.[4]
Visitors
District of Columbia does not tax nonresidents on poker tournament winnings. Visitors owe tax to their home state instead.[4]
Where to play
District of Columbia has no casinos. Winnings from a casino trip to another state are still taxable here.[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 District of Columbia.

WonW-2GWithheldFederal taxState taxYou keep
$1,500No$0$180$98$1,223
$2,000Yes$0$240$130$1,630
$10,000Yes$0$1,550$650$7,800
$20,000Yes$0$3,750$1,378$14,872
$100,000Yes$0$22,114$8,178$69,708

Questions

How much is District of Columbia tax on poker tournament winnings?
District of Columbia taxes poker tournament winnings as ordinary income at graduated rates from 4% to 10.75%.[1]
Does District of Columbia withhold tax from poker tournament winnings?
District of Columbia has no withholding requirement for poker tournament winnings. Tax is due when you file.[3]
Do visitors pay District of Columbia tax on poker tournament winnings?
District of Columbia does not tax nonresidents on poker tournament winnings. Visitors owe tax to their home state instead.[4]

More for District of Columbia

All of District of Columbia's gambling tax rules · Poker tournaments in every state

Sources

  1. [1] Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 · checked September 22, 2026
  2. [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · checked September 22, 2026
  3. [3] D.C. Code 47-1812.08(l) · checked September 22, 2026
  4. [4] DC 2025 D-40 Booklet (Calculation F; Line 17) · checked September 22, 2026
  5. [5] American Gaming Association, State of the States 2025 · checked September 22, 2026