2026 Glücksspiel-Steuerrechner
Berechne deine 2026 U.S.
Quick answer
How is tax calculated on gambling winnings?
Gambling winnings are taxed as ordinary income at your federal bracket, reported in full regardless of losses. Starting in 2026, only 90% of losses offset winnings, so break-even bettors can still owe tax on "phantom income." Nine states — including Nevada, Texas, and Florida — add no state tax on top.
Based on the federal 90% loss-deduction cap effective tax year 2026; state rules vary by residency and this is not tax advice.
NUR U.S. STEUERGESETZVereinigte Staaten Bundessteuerrecht
Dieser Rechner gilt NUR für U.S. Bundessteuern für das Steuerjahr 2026. Die Bundesstaatssteuern variieren. Dies ist keine Steuerberatung - wende dich an einen qualifizierten Steuerfachmann für personalisierte Anleitung.
Wichtige Änderungen am 2026 Glücksspielsteuerrecht
Wichtige Änderungen am 2026 Glücksspielsteuerrecht
Das 'Ein großes wunderschönes Gesetz' hat ab dem 1. Januar 2026 signifikante Änderungen am Glückssteuerrecht eingeführt:
90% Loss Deduction Cap
You can only deduct up to 90% of your gambling losses (previously 100%). This creates 'phantom income' equal to 10% of your winnings.
Phantom Income Effect
Even if you broke even or lost money gambling, you'll owe taxes on 10% of your total winnings. Example: $50,000 in winnings and $50,000 in losses = $5,000 taxable income.
W-2G Threshold Increased
The W-2G reporting threshold increased to $2,000 (adjusted for inflation from $1,200). Casinos and sportsbooks must report winnings above this amount to the IRS.
Must Itemize to Deduct
To deduct ANY gambling losses, you must itemize deductions. If you take the standard deduction, you pay taxes on your full winnings.
Applies to Professional Gamblers
Professional gamblers who file Schedule C are also subject to the 90% cap. The only exception is for trade or business expenses unrelated to wagering.
Wettsteuerrechner: Ein Beispiel
Wettbücher unterliegen denselben 2026 Regeln wie Casino- und Pokerspieler: Gewinne sind vollständig steuerpflichtig, Verluste sind nur bis zu 90% abzugsfähig, und du musst ausführliche Abgaben absetzen, um etwas abzusetzen. Wettbücher geben ein Formular W-2G aus, sobald eine Auszahlung das Berichtslimit überschreitet, aber du bist für Steuern auf jedes gewinnende Wetten verpflichtet, unabhängig davon, ob ein W-2G ausgestellt wurde. Hier ist, wie ein typisches Jahr mit Kombi- und Direktwetten in die Mathematik einfließt.
Beispiel: Das Jahr eines angehenden Sportwettlers
- Total winning bets (incl. a $4,300 parlay)
- $40,000
- Total losing bets
- $38,000
- Net cash result for the year
- +$2,000
- Taxable winnings reported
- $40,000
- Deductible losses (90% cap)
- $34,200
- W-2G forms triggered (bets over $2,000)
- 1 (the parlay)
- Net taxable gambling income
- $5,800
Obwohl dieser Spieler nur 2.000 $ in barem Geld geschafft hat, macht die 90%-Grenze 5.800 $ steuerpflichtig - den 2.000 $ Nettogewinn plus 3.800 $ Verluste, die nicht mehr abgesetzt werden können. Eine vollständige, datierte Aufzeichnung jeder Wette ist das, was dir ermöglicht, die Verluste zu beanspruchen, auf die du Anspruch hast, und diese mit jedem W-2G abzugleichen.
IRS-Aufbewahrungsanforderungen
Die IRS verlangt detaillierte Aufzeichnungen, um Glücksspielverlustabschreibungen geltend zu machen:
Daily Gambling Log
Keep date, location, type of gambling, and amounts won or lost for each session
Documentation
Save all W-2G forms, receipts, tickets, and statements from establishments
Session Details
Record establishment names, addresses, table/machine numbers, and witnesses
Bank Records
Keep bank statements, credit card records, and electronic payment confirmations
Contemporaneous Records
Document activity as it happens - retroactive logs may not be accepted by IRS
Unsere App hilft dir, automatisch IRS-konforme Aufzeichnungen zu führen. Verfolge jede Sitzung und erzeuge Steuerberichte sofort.
Kostenlos mitmachen2026 vs 2025 Glücksspielsteuerregeln
Das 'Ein großes wunderschönes Gesetz' hat ab dem 1. Januar 2026 die Art und Weise geändert, wie Glücksspieleinkommen besteuert werden. Diese Tabelle vergleicht die Regeln, die für 2025 Rücklagen gelten, mit denen, die für das 2026 Steuerjahr in Kraft treten.
| Regel | 2025 Steuerjahr | 2026 Steuerjahr |
|---|---|---|
| Loss deduction cap | Deduct 100% of losses, up to the amount of your winnings. | Deduct only 90% of losses, still capped at your winnings. |
| Phantom income | A break-even year produced no taxable gambling income. | The disallowed 10% of losses becomes taxable even if you broke even. |
| W-2G reporting threshold | $1,200 for most slot and bingo payouts. | $2,000, adjusted for inflation in future years. |
| Itemizing to deduct losses | Required — losses go on Schedule A. | Still required — no losses are deductible if you take the standard deduction. |
| Professional gamblers (Schedule C) | Wagering losses fully offset wagering winnings. | Subject to the same 90% cap on wagering losses. |
Basierend auf dem 'Ein großes wunderschönes Gesetz', wie auf dieser Seite erwähnt. Dies ist Bildungsinformation, nicht Steuerberatung - Zahlen und Schwellenwerte können angepasst werden; bestätige mit einem qualifizierten Steuerfachmann oder IRS-Richtlinien für deine Situation.
Solltest du ausführliche Abgaben absetzen oder die Standardabsetzung wählen?
Um Glücksspielverluste absetzen zu können, MUSST du ausführliche Abgaben absetzen. Hier ist, wie du entscheidest:
Standardabsetzung (2026)
- • Single: $16,100
- • Married Filing Jointly: $32,200
- • Head of Household: $24,250
Wann ausführliche Abgaben abzusetzen sind
- • Your gambling losses (plus other itemizable deductions) exceed your standard deduction
- • You have significant winnings that would be fully taxable without loss deductions
- • You have other itemizable deductions (mortgage interest, charitable contributions, state taxes)
Beispiel
Einzel mit 20.000 $ Gewinnen und 18.000 $ Verlusten. Standardabsetzung: 16.100 $. Sollten sie ausführliche Abgaben absetzen?
Wenn sie die Standardabsetzung wählen, zahlen sie Steuern auf die gesamten 20.000 $ Gewinne. Wenn sie ausführliche Abgaben absetzen, können sie 90% der Verluste (16.200 $) absetzen und nur auf 3.800 $ Steuern zahlen. Ausführliche Abgaben sparen Tausende an Steuern.
Berücksichtigungen für professionelle Glücksspieler
Wenn Glücksspiel deine Haupteinkommensquelle ist, gelten besondere Regeln:
Schedule C Filing
Professional gamblers report income on Schedule C (business income), not as 'Other Income.'
90% Cap Still Applies
Even professionals are subject to the 90% loss deduction cap. Only non-wagering business expenses (travel, research, subscriptions) are fully deductible.
Self-Employment Tax
Professional gambling income may be subject to self-employment tax (15.3%), unlike casual gambling income.
Substantiation Required
You must prove gambling is your primary income and that you approach it as a business, not a hobby.
Die Unterscheidung zwischen professionellem und gelegentlichem Glücksspieler ist komplex. Wende dich an einen Steuerfachmann, wenn du erhebliches Glücksspieleinkommen hast.
Wie Manage Bankroll bei der Steuerkonformität hilft
Bleib IRS-konform und maximiere deine Abzüge
Automatic Session Tracking
Manually log every gambling session with date, time, location, game type, and results—exactly what the IRS requires.
W-2G Alerts
Get notified when a single win exceeds the $2,000 W-2G threshold so you can track reportable income.
Itemization Analysis
See in real-time whether itemizing to deduct losses makes sense based on your activity.
Tax Reports
Generate detailed tax reports with total winnings, losses, and session-by-session documentation for your CPA.
Multi-Platform Tracking
Track activity across all platforms—casinos, sportsbooks, poker rooms, and online sites.
Privacy First
Your gambling records stay private. We never access external accounts—you manually input your activity.
Wichtige Steuerhinweis
Dieser Rechner bietet Schätzungen basierend auf dem 2026 Bundessteuerrecht. Er dient nur zu Bildungszwecken und sollte nicht als Steuerberatung angesehen werden. Bundesstaatssteuern, Ortssteuern und individuelle Umstände variieren. Räte immer einem qualifizierten Steuerfachmann für personalisierte Anleitung. Manage Bankroll ist keine Steuerberatungsdienstleistung.
How gambling tax reporting differs by state
Federal rules are the same everywhere, but what you owe on top depends entirely on where you live. Here's how five of the most-asked-about states handle gambling winnings.
California
CACalifornia taxes gambling winnings as ordinary income at its progressive state rates, which top out at 13.3% for the highest earners. California generally follows federal itemization rules, so gambling losses are only deductible on your state return if you itemize — and the federal 90% loss cap applies to your federal return, not your California return.
New York
NYNew York taxes gambling winnings as ordinary income at state rates up to 10.9%. New York City and Yonkers residents owe an additional local income tax on top — up to roughly 3.876% in NYC. Losses are deductible on your state return only if you itemize, mirroring federal treatment.
Texas
TX · no state taxTexas has no state income tax, so gambling winnings from Texas sportsbooks, casinos, or poker rooms face no state-level cut at all. Only the federal rules above apply — there's no state form or additional withholding to account for.
Nevada
NV · no state taxDespite being home to the Las Vegas Strip, Nevada has no state income tax. Casino winnings are federally taxable and may trigger a W-2G at the casino, but Nevada itself takes no cut — your full obligation is calculated at the federal level.
Florida
FL · no state taxFlorida has no state income tax, so gambling winnings from Florida-licensed sportsbooks, card rooms, or casinos are only subject to federal tax. Keep your W-2G and session records for the IRS — there's no state filing to worry about.
Nevada, Texas, and Florida are three of the nine U.S. states with no personal income tax. In all three, the federal estimate above is your entire tax bill on gambling winnings — there's no state gambling tax return to file.
Häufig gestellte Fragen
Does the 90% cap apply to all types of gambling?+
Yes, the 90% loss deduction cap applies to all forms of gambling: casino games, sports betting, poker, horse racing, and even fantasy sports if considered gambling in your state.
Can I still deduct 100% of losses if I'm a professional gambler?+
No. Professional gamblers are also subject to the 90% cap on gambling losses. Only non-wagering business expenses (like travel, research tools, or subscriptions) can be fully deducted.
What if I broke even or lost money overall?+
You'll still owe taxes on the 'phantom income'—10% of your total winnings. Example: $30,000 in winnings and $35,000 in losses = $3,000 taxable income (you can only deduct $27,000 of losses).
What happens if I don't itemize deductions?+
If you take the standard deduction, you CANNOT deduct ANY gambling losses. Your entire winnings amount becomes taxable income.
Do state taxes follow the same rules?+
State tax laws vary widely. Some states have their own gambling tax rules. This calculator covers federal taxes only—consult a local tax professional for state-specific guidance.
When does the 90% cap take effect?+
The 90% loss deduction cap applies to tax year 2026 and beyond (gambling activity on or after January 1, 2026). Your 2026 taxes still allow 100% loss deductions.
What records do I need to keep?+
The IRS requires: (1) Date and location of gambling, (2) Type of gambling, (3) Amounts won and lost per session, (4) W-2G forms, (5) Receipts, tickets, and statements from gambling establishments.
Can I deduct losses from previous years?+
No. Gambling losses can only be deducted against gambling winnings in the same tax year. You cannot carry losses forward or backward.
Do FanDuel or DraftKings winnings get taxed differently?+
No — winnings from FanDuel, DraftKings, or any sportsbook are ordinary gambling income under the same federal rules. Sportsbooks issue a W-2G or 1099 above certain thresholds, but you owe tax on net winnings even without a form. This calculator works as a FanDuel or DraftKings tax calculator: enter your total winnings and losses from the app's yearly statement and it estimates the federal impact, including the 90% loss-deduction cap.
How does Pennsylvania tax gambling winnings?+
Pennsylvania taxes gambling winnings at its flat 3.07% personal income tax rate, and PA does not allow you to deduct gambling losses against those winnings (lottery winnings from the PA lottery have their own rules). Enter winnings in this calculator and add 3.07% of gross winnings to estimate the PA state portion.
Which states have no tax on gambling winnings?+
States with no personal income tax — including Nevada, Florida, Texas, Washington, Tennessee, and South Dakota — take no state cut of gambling winnings. Federal tax still applies everywhere in the US.
How do I calculate tax on gambling winnings step by step?+
Add your total winnings and losses, choose your filing status, and enter any other itemized deductions. The calculator applies your federal bracket to the winnings, caps your loss deduction at 90% if you itemize, and shows the estimated tax — including any "phantom income" from a break-even year.
Is there a free calculator for gambling winnings tax?+
Yes. This calculator is free to use and requires no sign-up — enter your winnings, losses, and filing status to get a federal estimate under the 2026 rules in seconds.
Do I owe state tax on gambling winnings too?+
It depends on where you live. States with no income tax — Nevada, Texas, Florida, and six others — add nothing on top of the federal amount. States like California and New York tax gambling winnings at their regular income tax rates; see the state breakdown above for specifics.
Bereit, ein diszipliniertes Bankroll-System zu betreiben, ohne auf Datenschutz zu verzichten?
Für Händler und Wettsteller, die entschieden haben, dass Tabellen nicht genug sind. Ihre nächste Sitzung kann die bewussteste sein.
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