Calculadora de Impuestos de Juego 2026
Calcula tus impuestos de juego en EE.
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.
SOLO LEY FISCAL DE EE. UU.Ley Fiscal Federal de los Estados Unidos
Esta calculadora aplica SOLO a impuestos federales de EE. UU. para el año fiscal 2026. Los impuestos estatales varían. Esto no es asesoramiento fiscal: consulta a un profesional fiscal calificado para obtener orientación personalizada.
Cambios Clave en la Ley de Impuestos de Juego 2026
Cambios Clave en la Ley de Impuestos de Juego 2026
La 'Ley One Big Beautiful Bill' introdujo cambios significativos en la tributación del juego a partir del 1 de enero de 2026:
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.
Calculadora de Impuestos para Apuestas Deportivas: Un Ejemplo Práctico
Los apostadores deportivos enfrentan las mismas reglas de 2026 que los jugadores de casino y póker: las ganancias son totalmente imponibles, las pérdidas solo son deducibles hasta el 90%, y debes detallar para deducir algo. Las casas de apuestas emiten un Formulario W-2G una vez que un pago supera el umbral de reporte, pero debes impuestos por cada apuesta ganadora independientemente de si se emitió un W-2G. Así es como un año típico de apuestas combinadas y simples fluye a través de las matemáticas.
Ejemplo: el año de un apostador deportivo recreativo
- 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
Aunque este apostador obtuvo solo $2,000 en efectivo real, el tope del 90% hace que $5,800 sean imponibles: los $2,000 de ganancia neta más $3,800 de pérdidas que ya no se pueden deducir. Mantener un registro completo y fechado de cada apuesta es lo que te permite reclamar las pérdidas a las que tienes derecho y conciliarlas con cada W-2G.
Requisitos de Mantenimiento de Registros del IRS
El IRS requiere registros detallados para reclamar deducciones de pérdidas de juego:
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
Nuestra aplicación te ayuda a mantener registros compatibles con el IRS automáticamente. Rastrea cada sesión y genera informes fiscales al instante.
Comenzar a rastrear gratisReglas de Impuestos de Juego 2026 vs 2025
La 'Ley One Big Beautiful Bill' cambió cómo se gravan los ingresos por juego a partir del 1 de enero de 2026. Esta tabla compara las reglas que se aplicaron a las declaraciones de 2025 con lo que entra en vigencia para el año fiscal 2026.
| Regla | Año fiscal 2025 | Año fiscal 2026 |
|---|---|---|
| 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. |
Basado en la 'Ley One Big Beautiful Bill' como se referencia en otra parte de esta página. Esta es información educativa, no asesoramiento fiscal: las cifras y umbrales pueden ajustarse; confirma con un profesional fiscal calificado o las pautas del IRS para tu situación.
¿Debes Detallar o Tomar la Deducción Estándar?
Para deducir pérdidas de juego, DEBES detallar. Así es como decidir:
Deducción Estándar (2026)
- • Single: $16,100
- • Married Filing Jointly: $32,200
- • Head of Household: $24,250
Cuándo Detallar
- • 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)
Ejemplo
Soltero con $20,000 en ganancias y $18,000 en pérdidas. Deducción estándar: $16,100. ¿Debería detallar?
Si toma la deducción estándar, paga impuestos sobre los $20,000 completos en ganancias. Si detalla, puede deducir el 90% de las pérdidas ($16,200), pagando impuestos solo sobre $3,800. Detallar ahorra miles en impuestos.
Consideraciones para Jugadores Profesionales
Si el juego es tu principal fuente de ingresos, se aplican reglas especiales:
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.
La distinción entre jugador profesional y casual es compleja. Consulta a un profesional fiscal si tienes ingresos significativos por juego.
Cómo Manage Bankroll Ayuda con el Cumplimiento Fiscal
Mantente en cumplimiento con el IRS y maximiza tus deducciones
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.
Aviso Fiscal Importante
Esta calculadora proporciona estimaciones basadas en la ley fiscal federal de 2026. Es solo para fines educativos y no debe considerarse asesoramiento fiscal. Los impuestos estatales, locales y las circunstancias individuales varían. Siempre consulta a un profesional fiscal calificado para obtener orientación personalizada. Manage Bankroll no es un servicio de asesoramiento fiscal.
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.
Preguntas Frecuentes
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.
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