Casino and slots winnings tax in West Virginia
West Virginia taxes slot machine 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 W-2G
- 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
$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.
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.
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 slot machine winnings as ordinary income at graduated rates from 2.11% to 4.58%.[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]
- West Virginia withholding
- West Virginia withholds 4.58% whenever federal tax is withheld.[5]
- 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.[6]Unverified
- Visitors
- West Virginia does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[7]Unverified
- Where to play
- West Virginia has casinos, and online casino gaming is legal.[8]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 |
| $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 slot machine winnings?
- West Virginia taxes slot machine winnings as ordinary income at graduated rates from 2.11% to 4.58%.[1]
- Does West Virginia withhold tax from slot machine winnings?
- West Virginia withholds 4.58% whenever federal tax is withheld.[5]
- Do visitors pay West Virginia tax on slot machine winnings?
- West Virginia does not tax nonresidents on slot machine winnings. Visitors owe tax to their home state instead.[7]Unverified
More for West Virginia
All of West Virginia's gambling tax rules · Casino and slots 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] Federal Register, REG-113229-25 proposed rule (Apr. 17, 2026) · checked September 22, 2026
- [4] 26 U.S. Code § 3402 (withholding) · checked September 22, 2026
- [5] WV TSD 432, Gambling Withholding and Losses (Rev. June 2026) · checked September 22, 2026
- [6] W. Va. Code § 11-21-12n · checked September 22, 2026
- [7] W. Va. Code § 11-21-32 · checked September 22, 2026
- [8] W. Va. Code § 29-22E-2 (Lottery interactive wagering) · checked September 22, 2026
- [9] W. Va. Code § 29-22D-2 (Sports wagering) · checked September 22, 2026