Skip to content
WinningsTax

Casino and slots winnings tax in District of Columbia

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

Updated · 2026 tax rules · How we calculate

$
$
$
More options
$

You keep

$4,075

Cash at payout

$5,000

Total tax

$925

Due when you file

$925

Form W-2G
Yes

$5,000 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

Casino and slots 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
$600

Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.

State tax
$325

District of Columbia taxes gambling winnings as ordinary income.

Still to pay when you file
$925

Tax owed ($925) 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
$4,075

$5,000 minus $925 in federal and state tax: an effective rate of 18.5%.

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 slot machine winnings as ordinary income at graduated rates from 4% to 10.75%.[1]
Federal tax form
Slot machine and bingo winnings of $2,000 or more are reported on a W-2G, without subtracting the wager. The threshold was $1,200 before 2026. Keno is also $2,000, after subtracting the wager on the winning game.[2]
Federal withholding
Slot machine, keno and bingo winnings are exempt from regular gambling withholding by statute, whatever the amount.[4]
District of Columbia withholding
No District of Columbia withholding requirement for slot machine winnings. Tax is due when you file.[5]
Gambling losses
You can deduct losses only if you itemize on your federal return, because DC requires the same deduction type as federal.[6]
Visitors
District of Columbia does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[6]
Where to play
District of Columbia has no casinos. Winnings from a casino trip to another state are still taxable here.[7]

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
$5,000Yes$0$600$325$4,075
$10,000Yes$0$1,550$650$7,800
$100,000Yes$0$22,114$8,178$69,708

Questions

How much is District of Columbia tax on slot machine winnings?
District of Columbia taxes slot machine winnings as ordinary income at graduated rates from 4% to 10.75%.[1]
Does District of Columbia withhold tax from slot machine winnings?
District of Columbia has no withholding requirement for slot machine winnings. Tax is due when you file.[5]
Do visitors pay District of Columbia tax on slot machine winnings?
District of Columbia does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[6]

More for District of Columbia

All of District of Columbia's gambling tax rules · Casino and slots 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] Federal Register, REG-113229-25 proposed rule (Apr. 17, 2026) · checked September 22, 2026
  4. [4] 26 U.S. Code § 3402 (withholding) · checked September 22, 2026
  5. [5] D.C. Code 47-1812.08(l) · checked September 22, 2026
  6. [6] DC 2025 D-40 Booklet (Calculation F; Line 17) · checked September 22, 2026
  7. [7] American Gaming Association, State of the States 2025 · checked September 22, 2026