Daily fantasy sports winnings tax in West Virginia
West Virginia taxes daily fantasy winnings as ordinary income at graduated rates from 2.11% to 4.58%.
Updated · 2026 tax rules · How we calculate
You keep
$4,178
Cash at payout
$5,000
Total tax
$822
Due when you file
$822
- Form 1099-MISC
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $600
- State tax
- $222
- Still to pay when you file
- $822
- You keep
- $4,178
Daily fantasy sites report net winnings of $2,000 or more for the year on a 1099-MISC.
Daily fantasy sports 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.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 12% bracket.
West Virginia taxes gambling winnings as ordinary income.
Tax owed ($822) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$5,000 minus $822 in federal and state tax: an effective rate of 16.4%.
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
- West Virginia tax
- West Virginia taxes daily fantasy winnings as ordinary income at graduated rates from 2.11% to 4.58%.[1]
- Federal tax form
- Daily fantasy sites generally report net winnings of $2,000 or more for the year on Form 1099-MISC, not a W-2G. The 1099-MISC threshold was $600 before 2026.[2]Unverified
- Federal withholding
- Fantasy sites don't withhold federal tax from winnings in practice.[2]Unverified
- West Virginia withholding
- West Virginia withholds 4.58% whenever federal tax is withheld.[3]
- Gambling losses
- You can subtract West Virginia gambling losses, up to your West Virginia gambling winnings, on Schedule M without itemizing on the state return. Losses from other states or unlawful gambling don't count.[4]Unverified
- Visitors
- West Virginia does not tax nonresidents on daily fantasy winnings. Visitors owe tax to their home state instead.[5]Unverified
What you keep at different amounts
For a single filer with $60,000 of other income and no gambling losses, living and winning in West Virginia.
| Won | 1099-MISC | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $63 | $1,257 |
| $2,000 | Yes | $0 | $240 | $84 | $1,676 |
| $5,000 | Yes | $0 | $600 | $222 | $4,178 |
| $10,000 | Yes | $0 | $1,550 | $451 | $7,999 |
| $100,000 | Yes | $0 | $22,114 | $4,573 | $73,313 |
Questions
- How much is West Virginia tax on daily fantasy winnings?
- West Virginia taxes daily fantasy winnings as ordinary income at graduated rates from 2.11% to 4.58%.[1]
- Does West Virginia withhold tax from daily fantasy winnings?
- West Virginia withholds 4.58% whenever federal tax is withheld.[3]
- Do visitors pay West Virginia tax on daily fantasy winnings?
- West Virginia does not tax nonresidents on daily fantasy winnings. Visitors owe tax to their home state instead.[5]Unverified
More for West Virginia
All of West Virginia's gambling tax rules · Daily fantasy sports in every state
Sources
- [1] West Virginia Tax Division, Personal Income Tax Reduction Bill · checked September 22, 2026
- [2] IRS, Instructions for Forms 1099-MISC and 1099-NEC (2026) · checked September 22, 2026
- [3] WV TSD 432, Gambling Withholding and Losses (Rev. June 2026) · checked September 22, 2026
- [4] W. Va. Code § 11-21-12n · checked September 22, 2026
- [5] W. Va. Code § 11-21-32 · checked September 22, 2026