Калькулятор налогов от азартных игр 2026
Рассчитайте свои налоги за азартные игры США 2026 года с новым ограничением снижения убытков на 90%.
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.
ТОЛЬКО ФЕДЕРАЛЬНОЕ ЗАКОНОДАТЕЛЬСТВО СШАФедеральное налоговое законодательство Соединенных Штатов
Этот калькулятор применяется ТОЛЬКО к федеральным налогам США за налоговый год 2026 года. Налоговые ставки в штатах разные. Это не налоговый совет - обратитесь к квалифицированному налоговому специалисту для персонализированного руководства.
Основные изменения в налоговом законодательстве 2026 года
Основные изменения в налоговом законодательстве 2026 года
Закон 'Один большой красивый закон' ввел значительные изменения в налогообложение азартных игр с 1 января 2026 года:
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.
Калькулятор налогов от ставок на спорт: пример
Ставка на спорт подчиняется тем же правилам 2026 года, что и казино и покер: выигрыш полностью облагается налогом, убытки вычисляются только до 90%, и вы должны детализировать вычеты, чтобы вычесть что-либо. Букмекеры выдают форму W-2G, когда выплата пересекает порог отчетности, но вы должны платить налог за каждую выигрышную ставку, независимо от того, была выдана ли W-2G или нет. Вот как типичный год парLAY и прямых ставок проходит через математику.
Пример: год рекреационного ставщика на спорт
- 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
Несмотря на то, что этот ставщик заработал всего 2 000 долларов настоящих денег, 90% ограничение делает 5 800 долларов облагаемыми налогом - 2 000 долларов чистой прибыли плюс 3 800 долларов убытков, которые больше не могут быть вычетом. Полное, датированное отслеживание каждой ставки позволяет вам заявить свои убытки и согласовать с каждой формой W-2G.
Требования к учету IRS
IRS требует детализированных записей для вычета убытков от азартных игр:
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
Наш приложение помогает поддерживать записи в соответствии с IRS автоматически. Отслеживайте каждую сессию и генерируйте налоговые отчеты мгновенно.
Начните отслеживать бесплатноПравила налогообложения азартных игр 2026 года и 2025 года
'Один большой красивый закон' изменил, как доход от азартных игр облагается налогом, начиная с 1 января 2026 года. Эта таблица сравнивает правила, которые применялись к возвратам за 2025 год, с теми, что вступят в силу на налоговый год 2026 года.
| Правило | налоговый год 2025 года | налоговый год 2026 года |
|---|---|---|
| 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. |
Основывается на 'Одином большом красивом законе', на который ссылается другая информация на этой странице. Это образовательная информация, а не налоговый совет - цифры и пороги могут быть корректированы; уточняйте у квалифицированного налогового специалиста или руководства IRS для вашей ситуации.
Детализировать или использовать стандартный вычет?
Чтобы вычесть убытки от азартных игр, вам ДОЛЖНО детализировать вычеты. Вот как решить:
Стандартный вычет (2026)
- • Single: $16,100
- • Married Filing Jointly: $32,200
- • Head of Household: $24,250
Когда детализировать
- • 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)
Пример
Одинокий налогоплательщик с 20 000 долларами выигрыша и 18 000 долларов убытков. Стандартный вычет: 16 100 долларов. Должен ли он детализировать вычеты?
Если он использует стандартный вычет, он платит налог на весь 20 000 долларов выигрыша. Если он детализирует вычеты, он может вычесть 90% убытков (16 200 долларов), оплачивая налог только на 3 800 долларов. Детализация вычетах экономит тысячи долларов налога.
Вопросы профессиональных игроков
Если азартные игры являются вашей основной источником дохода, применяются особые правила:
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.
Разграничение между профессиональным и непрофессиональным игроком сложно. Обратитесь к налоговому специалисту, если у вас есть значительный доход от азартных игр.
Как Manage Bankroll помогает с налоговым соответствием
Соблюдайте требования IRS и максимизируйте вычеты налогов
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.
Важное налоговое заявление
Этот калькулятор предоставляет оценки на основе федерального налогового законодательства 2026 года. Он предназначен только для образовательных целей и не должен считаться налоговым советом. Налоговые ставки в штатах, местные налоги и индивидуальные обстоятельства разные. Всегда обращайтесь к квалифицированному налоговому специалисту для персонализированного руководства. Manage Bankroll не является налоговым консультационным сервисом.
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.
Часто задаваемые вопросы
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.
Готовы вести дисциплинированную систему банкролла, не жертвуя приватностью?
Для трейдеров и бетторов, которые решили, что таблиц недостаточно. Ваша следующая сессия может быть самой осознанной.
Без подключения к банку | Отмена в любое время | Всегда ручной ввод