Draft — rates and treatments under review · not yet verified against every state DOR
All 50 states + D.C. · Tax year 2026

Ten states tax gambling winnings and let you deduct nothing.

Where you live decides whether a break-even year costs you nothing or costs you thousands. Three sets of rules cover all fifty-one — find your state's group, open your state, and run the numbers at your rate.

Win $100,000, lose $100,000, owe tax on $10,000 — only 90% of losses are deductible from tax year 2026 (IRC §165(d) as amended).

The federal rule changed for 2026

The One Big Beautiful Bill Act (P.L. 119-21) limits the federal gambling loss deduction to 90% of losses, still capped at winnings, beginning in tax year 2026. Excess losses do not carry forward.

States that compute from federal itemized deductions or federal taxable income with rolling conformity inherit the 90% cap for tax year 2026 — California confirmed, North Carolina explicitly in Session Law 2026-41, Hawaii's conformity undecided.

A gambler who wins $100,000 and loses $100,000 now owes federal tax on $10,000 they never kept — in every state, including the ones with no income tax.

10 states No loss deduction Winnings taxed in full; losses count for nothing. A break-even year still gets a bill — the highest exposure in the country. CT · IL · IN · KS · LA · MS · OH · RI · VT · WI Every state's details + the calculator → 29 states Losses allowed only if you itemize Losses offset winnings only on an itemized return — and most filers take the standard deduction, so most get no benefit at all. AL · AZ · AR · CA · CO · DE · DC · GA · HI · ID · IA · KY · ME · MD · MA · MI · MN · MO · MT · NE · NM · NY · NC · ND · OK · OR · SC · UT · VA Every state's details + the calculator → 9 states No state income tax No state-level gambling tax to plan around. Your entire exposure is federal — and the 90% cap applies everywhere. AK · FL · NV · NH · SD · TN · TX · WA · WY Every state's details + the calculator → 3 states Deduction, no itemization necessary Losses (NJ; WV via Schedule M) or wager costs (PA Schedule T) offset winnings without itemizing. NJ and PA did not adopt the federal 90% cap. NJ · PA · WV Why these are the good ones →

The state math starts from your winnings figure — get that right first

Every state calculation above begins with the winnings number the session method computes. Upload your operator history and see the shape of your year free.

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