Poker tournaments winnings tax in West Virginia
West Virginia taxes poker tournament winnings as ordinary income at graduated rates from 2.11% to 4.58%.
Updated · 2026 tax rules · How we calculate
You keep
$15,341
Cash at payout
$20,000
Total tax
$4,659
Due when you file
$4,659
- Form W-2G
- Yes
- Federal withholding at payout
- $0
- Federal tax on the winnings
- $3,750
- State tax
- $909
- Still to pay when you file
- $4,659
- You keep
- $15,341
$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.
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.
Winnings are ordinary income stacked on your other $60,000. Your top dollar lands in the 22% bracket.
West Virginia taxes gambling winnings as ordinary income.
Tax owed ($4,659) minus what was withheld ($0). Set this aside. A large balance can also mean an underpayment penalty unless you make an estimated payment.
$20,000 minus $4,659 in federal and state tax: an effective rate of 23.3%.
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 poker tournament winnings as ordinary income at graduated rates from 2.11% to 4.58%.[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
- 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 poker tournament winnings. Visitors owe tax to their home state instead.[5]Unverified
- Where to play
- West Virginia has casinos, and online casino gaming is legal.[6]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 | W-2G | Withheld | Federal tax | State tax | You keep |
|---|---|---|---|---|---|
| $1,500 | No | $0 | $180 | $63 | $1,257 |
| $2,000 | Yes | $0 | $240 | $84 | $1,676 |
| $10,000 | Yes | $0 | $1,550 | $451 | $7,999 |
| $20,000 | Yes | $0 | $3,750 | $909 | $15,341 |
| $100,000 | Yes | $0 | $22,114 | $4,573 | $73,313 |
Questions
- How much is West Virginia tax on poker tournament winnings?
- West Virginia taxes poker tournament winnings as ordinary income at graduated rates from 2.11% to 4.58%.[1]
- Does West Virginia withhold tax from poker tournament winnings?
- West Virginia withholds 4.58% whenever federal tax is withheld.[3]
- Do visitors pay West Virginia tax on poker tournament winnings?
- West Virginia does not tax nonresidents on poker tournament winnings. Visitors owe tax to their home state instead.[5]Unverified
More for West Virginia
All of West Virginia's gambling tax rules · Poker tournaments in every state
Sources
- [1] West Virginia Tax Division, Personal Income Tax Reduction Bill · checked September 22, 2026
- [2] IRS, Instructions for Forms W-2G and 5754 (01/2026) · 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
- [6] W. Va. Code § 29-22E-2 (Lottery interactive wagering) · checked September 22, 2026
- [7] W. Va. Code § 29-22D-2 (Sports wagering) · checked September 22, 2026