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WinningsTax

Table games winnings tax in District of Columbia

District of Columbia taxes table game 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
No

Table games winnings are not reported on a W-2G. They are still taxable, and you report them yourself.

Federal withholding at payout
$0

Table games winnings aren't subject to regular federal withholding, whatever the amount. Tax is still owed when you file.

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 table game winnings as ordinary income at graduated rates from 4% to 10.75%.[1]
Federal tax form
Casinos generally don't issue a W-2G for blackjack, craps, roulette or baccarat winnings. They are still fully taxable, and you report them yourself.[2]Unverified
Federal withholding
Table game winnings aren't subject to regular gambling withholding in practice.[2]Unverified
District of Columbia withholding
No District of Columbia withholding requirement for table game 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 table game 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.

WonFormWithheldFederal taxState taxYou keep
$1,500No$0$180$98$1,223
$2,000No$0$240$130$1,630
$5,000No$0$600$325$4,075
$10,000No$0$1,550$650$7,800
$100,000No$0$22,114$8,178$69,708

Questions

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

More for District of Columbia

All of District of Columbia's gambling tax rules · Table games 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