1. State Taxes On Gambling Winnings
2. Turbo Tax Gambling Winnings
3. Gambling Winnings New Tax Law

• Gaming

  Approved independent testing laboratories for commercial and video lottery gaming facilities:

  • Gaming Laboratories International, LLC (GLI)

  • BMM Testlabs

  
  

  Video Lottery Terminals and Electronic Table Games: Similar in appearance to classic slot machines or as simulated classic table games, these terminals are linked to a centralized system maintained by the Gaming Commission that tracks the game play and earnings for each game.
  

  • Video Lottery Terminals (VLTs) have the same appearance as slot machines. VLTs must receive winning outcomes transmitted by the central system.

  • Electronic Table Games (ETGs) offer video versions of popular casino games like roulette, craps, and baccarat. ETGs are capable of generating winning outcomes at each table.

  Video lottery gaming operations began in 2004 at Saratoga Gaming & Raceway in Saratoga Springs and have since expanded to eight additional facilities. As of January 1, 2013, there were 17,213 such machines operating in New York State.

  Indian Gaming: In 1988 Congress passed the Indian Gaming Regulatory Act permitting federally recognized Indian tribes the ability to conduct gaming activities under certain circumstances. This law allows traditional Indian gaming, bingo, pull tabs, lotto, punch boards, tip jars, and certain card games on tribal land. However, it requires a Tribal/State compact for all other forms of gaming. Three tribes have lawful gaming in New York State:
  

  • The Seneca Nation of Indians operate the Class III Seneca Niagara Casino in Niagara Falls, the Class III Seneca Allegany Casino, the Class III Seneca Buffalo Casino in Buffalo, and Class II bingo on both their Cattaraugus and Allegany Reservation lands

  • The St. Regis Mohawks operate the Class II Mohawk Bingo Palace and the Class III Akwesasne Mohawk Casino, which also houses Class II poker games

  • The Oneida Indian Nation of New York operates the Turning Stone Casino, which houses both Class II bingo and poker, as well as its Class III gaming operations.

  The Gaming Commission maintains a constant twenty-four hour presence within the gaming facilities of the five Class III facilities to maintain the integrity of all activities conducted in regard to Class III gaming, and to insure the fair and honest operation of such gaming activities. Additionally, the State conducts background investigations on all employees of the casino and enterprises who conduct gaming related business with the casino to ensure their suitability. Pursuant to each Compact the State jointly regulates Class III gaming facilities with a Nation or Tribal Gaming Agency, respectively. Class II gaming activities, e.g., bingo, pull tabs, lotto, punch boards, tip jars, and certain card games, are regulated by the Tribe in conjunction with the National Indian Gaming Commission, although tribes, under certain circumstances, may self-regulate these activities.

• Voluntary Self Exclusion

  
  

  To voluntarily exclude from New York State gaming facilities, including casinos, horse racing, off-track betting, video lottery gaming and interactive fantasy sports activities in New York State pursuant to Title 9 of the Official Compilation of Codes, Rules and Regulations of the State of New York and New York Racing, Pari-Mutuel Wagering and Breeding Law section 1404(1)(d):
  Please complete the form:
  Request for Voluntary Self-Exclusion from All Gaming Facilities and Entities Licensed, Permitted or Registered by the New York State Gaming Commission.
  The notarized form, with photograph as per instructions, should be mailed to:
  

  New York State Gaming Commission
  Director of Education & Community Relations
  PO Box 7500
  Schenectady, New York 12301-7500
  
  Individuals may also self-exclude at licensed gaming facilities across the state.

• Commercial Gaming Reports

  TIOGA DOWNS CASINO

  2384 W River Rd Nichols, NY 13812-1406 1-888-WIN-TIOGA 1-888-946-8464 visit website Monthly Financial Report download PDF download Excel Weekly Financial Report download PDF download Excel

  DEL LAGO RESORT AND CASINO

  1133 Route 414 Waterloo, NY 13165 315-946-1777 visit website Monthly Financial Report download PDF download Excel Weekly Financial Report download PDF download Excel

  RIVERS CASINO & RESORT

  1 Rush Street Schenectady, NY 12308 518-579-8800 visit website Monthly Financial Report download PDF download Excel Weekly Financial Report download PDF download Excel

  RESORTS WORLD CATSKILLS

  888 Resorts World Drive Monticello, NY 12701 833-586-9358 visit website Monthly Financial Report download PDF download Excel Weekly Financial Report download PDF download Excel

  
  

• Video Gaming Reports

  RESORTS WORLD CASINO NEW YORK CITY

  110-00 Rockaway Blvd Jamaica, NY 11420 (718) 215-2828 visit website Monthly Financial Report download pdf download Excel download Excel

  NASSAU OTB AT RESORTS WORLD CASINO NEW YORK CITY

  110-00 Rockaway Blvd Jamaica, NY 11420 (888) 888-8801 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  EMPIRE CITY CASINO AT YONKERS RACEWAY

  810 Yonkers Avenue Yonkers, NY 10704 (914) 968-4200 visit website Monthly Financial Report download pdf download Excel download Excel

  SARATOGA CASINO - HOTEL

  342 Jefferson St Saratoga Springs, NY 12866 (518) 584-2110 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  FINGER LAKES GAMING & RACETRACK

  5857 Route 96 Farmington, NY 14425 (585) 924-3232 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  MONTICELLO CASINO & RACEWAY

  204 State Route 17B Monticello, NY 12701 (845) 794-4100 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  HAMBURG GAMING AT THE FAIRGROUNDS

  5600 McKinley Parkway Hamburg, NY 14075 (716) 646-6109 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  TIOGA DOWNS CASINO

  2384 W River Rd Nichols, NY 13812-1406 1-888-WIN-TIOGA 1-888-946-8464 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  VERNON DOWNS CASINO & HOTEL

  4229 Stuhlman Rd Vernon, NY 13476 877-88-VERNON visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  BATAVIA DOWNS GAMING

  8315 Park Road Batavia, NY 14020 (585) 343-3750 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  JAKES 58 HOTEL & CASINO

  3635 Express Drive N Islandia, NY 11749 (631) 232-3000 visit website Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  STATEWIDE

  All Video Gaming Locations Monthly Financial Report download pdf download Excel Weekly Financial Report download pdf download Excel

  
  

• Responsible Gaming

  The New York State Gaming Commission, the Office of Alcoholism and Substance Abuse Services (OASAS) and the New York Council on Problem Gambling have formed the Responsible Play Partnership to address problem gambling in New York State. The Responsible Play Partnership is addressing a variety of issues surrounding problem gambling, including ensuring that gaming venues comply with all rules and regulations and undertake proper outreach measures, reevaluating self-exclusion policies across the state to ensure consistency, and considering the best ways to advance New York’s long-term commitment to prevent and treat compulsive gambling.

  The issue of problem gambling is an important one. If you need help or want information, or know someone else who does, here are some places to start:

  Problem Gambling Awareness Month
  

  24-Hour Problem Gambling Helpline

  1-877-846-7369 TEXT: HOPENY (467369)

• Laws, Rules & Regulations

  
  

  Rules and regulations concerning the Division of Gaming can be found in the Rules section of this website,here

  
  

  The Upstate New York Gaming and Economic Development Act: Below are the two Chapters that comprise the Upstate New York Gaming and Economic Development Act. Chapter 175 amends Chapter 174. Therefore both must be examined to get the full scope of the law.

  • Chapter 174 of the Laws of 2013
  

  • Chapter 175 of the Laws of 2013
  

• Indian Gaming

  • Frequently Asked Questions

  • Development of Indian Gaming Law

  • Seminole Tribe of Florida v. Buttersworth

  • California v. Cabazon Band of Mission Indians

  • Indian Gaming Regulatory Act of 1988

  • Indian Gambling After Seminole Tribe v. Florida

  • New York Compacts and Provisions

  • Casino Contact Information

• Locations

  
  View New York State Gaming Commission Locations (VLTs) in a larger map

Florida and Texas, for example, have no state personal income taxes as of 2011, so residents of those states who win a Florida or Texas Lotto prize don't pay state income tax on their winnings. New York does have a state income tax. In conclusion, the Tax Law clearly indicates that Petitioner may claim his gambling losses only as an itemized deduction in accordance with Tax Law § 615. Petitioner is not allowed a subtraction modification for gambling losses in his computation of New York adjusted gross income. DATED: August 31, 2016.

Lottery and Gambling Winnings

Winning the Lottery or scoring on a sports wager can change your life in profound ways. Congratulations on your lucky break!

Just remember that your good fortune includes a responsibility to pay taxes and fees on those winnings.

Gambling Winnings:
In 2018, Governor Phil Murphy signed a law that authorized legal sports betting in New Jersey. The law (A4111) allows people, age 21 and over, to place sports bets over the internet or in person at New Jersey's casinos, racetracks, and former racetracks. Sports betting is now among the many forms of gambling winnings that are subject to the New Jersey Gross Income Tax, including legalized gambling (sports betting, casino, racetrack, etc.) and illegal gambling.

Lottery:
New Jersey Lottery winnings from prize amounts exceeding $10,000 became subject to the Gross Income Tax in January 2009.

Withholding Rate from Gambling Winnings
New Jersey Income Tax is withheld at an amount equal to three percent (3%) of the payout for both New Jersey residents and nonresidents (

State Taxes On Gambling Winnings

N.J.S.A. 54A:5.1(g)).

Withholding Rate from Lottery Winnings
The rate is determined by the amount of the payout. If a prize is taxable (i.e., over $10,000), the entire amount of the payout is subject to withholding, not just the amount in excess of $10,000. The withholding rates for gambling winnings paid by the New Jersey Lottery are as follows:

• 5% for Lottery payouts between $10,001 and $500,000;
• 8% for Lottery payouts over $500,000; and
• 8% for Lottery payouts over $10,000, if the claimant does not provide a valid Taxpayer Identification Number.

New Jersey Income Tax withholding is based on the total amount of the prize won. For example, if two people win a New Jersey Lottery prize of $14,000 and split the proceeds equally, $7,000 of income is taxable to each person and is subject to the 5% withholding rate. Both taxpayers would be subject to the 5% withholding because the total amount of the prize exceeded $10,000.

Companies that obtain the right to Lottery payments from the winner and receive Lottery payments are also subject to New Jersey withholdings. Each company is required to file for a refund of the tax withheld, if applicable.

Lottery

Turbo Tax Gambling Winnings

New Jersey Lottery winnings from prize amounts exceeding $10,000 are taxable. The individual prize amount is the determining factor of taxability, not the total amount of Lottery winnings during the year.

• For example, if a person won the New Jersey Lottery twice in the same year, and the winning prize amounts were $5,000 and $6,000, these winnings would not be subject to New Jersey Gross Income Tax. However, if that person won the Lottery once and received a prize of $11,000, the winnings would be taxable.
• This standard for taxability applies to both residents and nonresidents.
• The New Jersey Lottery permits donating, splitting, and assigning Lottery proceeds to someone else or to a charity. If you choose to donate, split, or assign your Lottery winnings, in whole or in part, the value is taxable to the recipient in the same way as it is for federal income tax purposes.

Gambling and Lottery

Gambling Winnings New Tax Law

Making Estimated Payments
If you will not have enough withholdings to cover your New Jersey Income Tax liability, you must make estimated payments to avoid interest and penalties. For more information on estimated payments, see GIT-8, Estimating Income Taxes.

Out-of-State Sales:
Out-of-state lottery winnings are taxable for New Jersey Gross Income Tax purposes regardless of the amount.

Gambling winnings from a New Jersey location are taxable to nonresidents. Gambling includes the activities of sports betting and placing bets at casinos and racetracks.

Calculating Taxable Income
You may use your gambling losses to offset gambling winnings from the same year as long as they do not exceed your total winnings. If your losses were greater than your winnings, you cannot report the negative figure on your New Jersey tax return. You must claim zero income for net gambling winnings. For more information, see TB-20(R), Gambling Winnings or Losses.

You may be required to substantiate gambling losses used to offset winnings reported on your New Jersey tax return. Evidence of losses can include your losing tickets, a daily log or journal of wins and losses, canceled checks, notes, etc. You are not required to provide a detailed rider of gambling winnings and losses with your New Jersey tax return. However, if you report gambling winnings (net of losses) on your New Jersey return, you must attach a supporting statement indicating your total winnings and losses.

Reporting Taxable Winnings
Include taxable New Jersey Lottery and gambling winnings in the category of “net gambling winnings” on your New Jersey Gross Income Tax return.