Sources

How documents were read

Most documents were downloaded directly. 41 agency and lottery pages refuse automated requests, so they were opened in a headless browser session — the same page a visitor sees — and read from there; those are marked † below. Where a site blocked both routes we did not substitute a copy from a third party: the figure is marked unpublished or asked of you instead.

Federal and game rules

1. Rev. Proc. 2025-32 (2026 inflation-adjusted items), §4.01 tax rate tables and §4.14 standard deductionInternal Revenue Service · Tax year 2026 · supplies: 2026 federal brackets for all four filing statuses; 2026 standard deduction
2. Instructions for Forms W-2G and 5754 (Rev. January 2026)Internal Revenue Service · Rev. January 2026 · supplies: 24% regular gambling withholding when winnings minus wager exceed $5,000; 300× rule; $2,000 2026 reporting threshold; 30% for nonresident aliens; 31.58% payer-paid noncash rate
3. Publication 1099 (2026), General Instructions for Certain Information ReturnsInternal Revenue Service · 2026 · supplies: W-2G threshold "generally $2,000 or more", inflation-adjusted after 2026
4. Internal Revenue Bulletin 2026-19, REG-113229-25 (information-reporting thresholds; wagering losses)Internal Revenue Service · 2026 · supplies: OBBBA moved the $1,200 slot/bingo and $1,500 keno W-2G thresholds to $2,000; wagering-loss deduction is 90% of losses, up to gains
5. 26 U.S. Code § 165(d) — Wagering lossesLegal Information Institute (U.S. Code text) · As amended by Pub. L. 119-21 · supplies: Deduction equals 90 percent of wagering losses, allowed only to the extent of wagering gains
6. 26 U.S. Code § 68 — Overall limitation on itemized deductionsLegal Information Institute (U.S. Code text) · As amended by Pub. L. 119-21 §70111 · supplies: Itemized deductions reduced by 2/37 of the lesser of itemized deductions or taxable income above the start of the 37% bracket
7. PASSED COMMITTEE: Lee, Horsford Bipartisan Bill to Restore Full Gaming Loss Deduction (Sept. 16, 2026)Office of Rep. Susie Lee, U.S. House · Sept. 16, 2026 · supplies: Status of the bill that would restore the 100% loss deduction: passed Ways and Means, not law
8. How to Play Mega Millions; FAQsMega Millions consortium · Fetched 2026-10-05 · supplies: Annuity = one immediate payment + 29 annual payments, each 5% larger; cash option = cash in the prize pool; $5 per play
9. Mega Millions — Where to PlayMega Millions consortium · Fetched 2026-10-05 · supplies: 45 states plus DC and the U.S. Virgin Islands; Alabama, Alaska, Hawaii, Nevada and Utah do not participate
10. Powerball — game pageIowa Lottery · Fetched 2026-10-05 · supplies: Annuity paid in 30 payments over 29 years, increasing 5 percent each year
11. Powerball prize chartMulti-State Lottery Association (powerball.com) · Fetched 2026-10-05 · supplies: 30 graduated payments over 29 years or lump sum; California lower tiers are pari-mutuel
12. Powerball — game page (Jackpot Option notes)Texas Lottery Commission · Fetched 2026-10-05 · supplies: Grand prize paid in 30 annual graduated installments; each payment greater than the previous

State sources

Alabama

• What is Alabama’s Individual Income Tax Rate?Alabama Department of Revenue · Current statute rates · supplies: 2% / 4% / 5% brackets for single and joint filers
• The One, Big, Beautiful Bill Act — Analysis and Tax Provisions (updated 11/10/2025)Alabama Department of Revenue · Nov. 2025 · supplies: Alabama treatment of the federal §165(d) wagering-loss change ("Tied to Federal: No")

Alaska

• Alaska Statutes AS 43.20.012 †Alaska Legislature · Alaska Statutes 2025 · supplies: The income tax chapter does not apply to individuals

Arizona

• Withholding Tax — IndividualArizona Department of Revenue · Tax year 2023 and beyond · supplies: Arizona income tax rate 2.5%
• A.R.S. § 43-405 — Extension of withholding to gambling winningsArizona Legislature · Current · supplies: Arizona Lottery withholds at the highest § 43-1011 rate on prizes subject to federal withholding
• A.R.S. § 5-573 — Prize fund; setoff; prizewinner confidentialityArizona Legislature · Current · supplies: Names of winners of $100,000 or more confidential on request; $600+ setoff

Arkansas

• Withholding Tax Formula Method, effective 01/01/2026Arkansas Department of Finance and Administration · Tax year 2026 · supplies: 2026 Arkansas rate table (0% to 3.7%, with bracket adjustments)
• Claim Your Prize †Arkansas Scholarship Lottery · Fetched 2026-10-05 · supplies: 3.7% state withholding and 24% federal on prizes over $5,000

California

• 2025 California Tax Rate SchedulesFranchise Tax Board · Tax year 2025 (latest published) · supplies: Schedules X, Y and Z (1% to 12.3%)
• 2025 California Resident Income Tax Return Form 540 booklet, line 62Franchise Tax Board · Tax year 2025 · supplies: Behavioral Health Services Tax: 1% of taxable income over $1,000,000
• Government Code § 8880.68California Legislative Information · Current · supplies: No state or local taxes on any California Lottery prize

Colorado

• DR 1098 — 2026 Colorado Withholding Worksheet for Employers (10/21/25)Colorado Department of Revenue · Tax year 2026 · supplies: 2026 rate 4.40%
• Individual Income Tax GuideColorado Department of Revenue · Rates through tax year 2025 · supplies: Colorado rate history (4.4% for 2025); TABOR temporary reduction statute
• Claiming PrizesColorado Lottery · Fetched 2026-10-05 · supplies: Prizes $5,001+: 24% federal + 4% state; 30% + 4% for non-residents/foreign nationals

Connecticut

• Form CT-1040 TCS, 2025 Tax Calculation Schedule (Rev. 12/25) †Connecticut Department of Revenue Services · Tax year 2025 (latest published) · supplies: Table B brackets, Table C 2% phase-out add-back, Table D recapture
• Tax Information †CT Lottery · Fetched 2026-10-05 · supplies: 6.99% Connecticut withholding on winnings over $5,000 (or reportable), regardless of residency

Delaware

• 30 Del. C. § 1102 — Imposition and rate of taxDelaware Code Online · Tax years after 2013 · supplies: Brackets 2.2% to 6.6%
• FAQs †Delaware Lottery · Fetched 2026-10-05 · supplies: Only federal 24% withheld; all Delaware Lottery winnings subject to Delaware income tax; winners may remain anonymous

District of Columbia

• DC Individual and Fiduciary Income Tax RatesOffice of Tax and Revenue · Tax years after 12/31/2021 · supplies: 4% to 10.75% brackets
• D.C. Code § 47-1812.08(l) — Withholding from lottery winningsCouncil of the District of Columbia · Current · supplies: Lottery withholds at the highest District rate on winnings subject to federal 3402(q) withholding
• Player FAQs †DC Lottery · Fetched 2026-10-05 · supplies: 24% federal over $5,000; District withholding for DC residents over $5,000; 180-day claim period
• D.C. Code § 1-206.02(a)(5) — Limitations on the CouncilCouncil of the District of Columbia · Current · supplies: The District may not tax the personal income of nonresidents

Florida

• Florida Constitution Art. VII § 5Florida Legislature · Current · supplies: No state tax on the income of natural persons
• Winner’s Guide †Florida Lottery · Fetched 2026-10-05 · supplies: 180-day draw-game claim period; 60-day cash election; names of $250,000+ winners withheld 90 days

Georgia

• 2026 Employer’s Tax Guide (updated September 2026)Georgia Department of Revenue · Tax year 2026 · supplies: HB 463 flat 4.99% for 2026; lottery winnings over $5,000 withheld at 4.99%

Hawaii

• HRS § 235-51 — Tax imposed on individuals; rates †Hawaii State Legislature · As amended L 2024 c 46 · supplies: Brackets for taxable years after 2024 (2025–2026) and after 2026 (2027–2028)

Idaho

• Individual Income Tax Rate ScheduleIdaho State Tax Commission · Tax year 2025 (latest posted) · supplies: 0% / 5.3% schedule
• FAQs — Tax Questions †Idaho Lottery · Fetched 2026-10-05 · supplies: Prizes over $5,000: 24% federal and 5.3% Idaho withheld

Illinois

• Booklet IL-700-T, Illinois Withholding Tax Tables (effective January 1, 2026)Illinois Department of Revenue · 2026 · supplies: Illinois rate 4.95%
• Publication 130, Who is Required to Withhold Illinois Income TaxIllinois Department of Revenue · Current · supplies: Withholding on each Illinois Lottery payment of $1,000 or more, residents and nonresidents

Indiana

• Departmental Notice #1 (effective Oct. 1, 2026)Indiana Department of Revenue · 2026 · supplies: 2026 state rate 2.95%; county income tax rates
• Winner Resource Guide †Hoosier Lottery · 2025 guide · supplies: Minimum state tax withheld on winnings over $1,200; federal when over $5,000

Iowa

• Iowa Withholding Tax Information (tables effective January 1, 2026)Iowa Department of Revenue · 2026 · supplies: Highest rate 3.8%; 3.8% withheld from lottery winnings over $600
• Iowa Tax on GamblingIowa Department of Revenue · Current · supplies: Nonresidents are not exempt from Iowa tax or withholding

Kansas

• 2025 Kansas Individual Income Tax booklet (K-40), Tax Computation ScheduleKansas Department of Revenue · Tax year 2025 (rates set by 2024 SB 1) · supplies: 5.2% / 5.58% schedule; nonresident tax = tax × nonresident percentage
• KW-100 Kansas Withholding Tax GuideKansas Department of Revenue · Rev. 10-24 · supplies: Kansas withholding on gambling proceeds is 5% of the proceeds

Kentucky

• HB 1 (2025 Regular Session), amending KRS 141.020Kentucky General Assembly · Enacted 2025 · supplies: 3.5% for taxable years beginning on or after January 1, 2026

Louisiana

• Individual Income TaxLouisiana Department of Revenue · Tax years 2025 and after · supplies: Flat 3% for all filing statuses
• Claiming a Prize †Louisiana Lottery · Fetched 2026-10-05 · supplies: 24% federal over $5,000 and 3% state on prizes of $5,000 or more

Maine

• Withholding Tables for 2026 Individual Income Tax (revised August 2026)Maine Revenue Services · Tax year 2026 · supplies: 2026 single/married brackets; new 2% surcharge over $1,000,000 / $1,500,000; gambling and lottery winnings over $5,000 withheld at 7.15%
• Claim a Prize †Maine State Lottery · Fetched 2026-10-05 · supplies: 24% federal and 7.15% state on prizes over $5,000; state-debt offsets

Maryland

• Maryland Income Tax Rates and Brackets †Comptroller of Maryland · State rates 2025 (current law); local rates for 2026 · supplies: State brackets 2%–6.5%; 2026 county and Baltimore City rates; 2.25% nonresident rate
• How to Claim; FAQs †Maryland Lottery and Gaming · Fetched 2026-10-05 · supplies: Prizes over $5,000: 24% federal; 9.5% state for Maryland residents; 8.75% for non-residents

Massachusetts

• Massachusetts Tax Rates †Massachusetts Department of Revenue · Tax year 2026 · supplies: 5.00% rate; 4% surtax on income over $1,107,750 in 2026
• M.G.L. c. 62B § 2Massachusetts Legislature · Current · supplies: Lottery payors withhold 5 per cent of payments of $600 or more
• Withholding Tax Guide †Massachusetts Department of Revenue · Current · supplies: Lottery winnings of $600 or more are subject to withholding

Michigan

• MCL 206.51 — Income tax rateMichigan Legislature · Current · supplies: 4.25% (subject to the revenue-trigger reduction in subsection (1)(c))
• How to claim a prize by mail — tax withholding by prize amount †Michigan Lottery · Fetched 2026-10-05 · supplies: No withholding to $5,000; over $5,000: 24% federal and 4.25% state for all U.S. residents; state-debt offset from $1,000

Minnesota

• Minnesota Income Tax Rates and Brackets — Income Tax Rates for 2026 †Minnesota Department of Revenue · Tax year 2026 · supplies: 5.35% / 6.8% / 7.85% / 9.85% brackets for all filing statuses
• Claim a Prize — Taxes/Withholding †Minnesota Lottery · Fetched 2026-10-05 · supplies: Prizes over $5,000: 24% federal + 7.25% Minnesota

Mississippi

• Individual Income Tax — Tax Rates †Mississippi Department of Revenue · Tax years 2025–2027 · supplies: 0% on first $10,000; 4% above for 2026; 3.75% for 2027
• FAQs; How to Claim †Mississippi Lottery · Fetched 2026-10-05 · supplies: State and federal taxes withheld on prizes of $600 or more; identity not disclosed without written permission

Missouri

• 2026 Missouri Withholding Tax FormulaMissouri Department of Revenue · Tax year 2026 · supplies: 2026 bracket table 0% to 4.7%
• Claiming Prizes †Missouri Lottery · Fetched 2026-10-05 · supplies: 4% Missouri withholding on prizes of $600.01 or more; 24% federal over $5,000; jackpots claimed in Jefferson City

Montana

• MCA 15-30-2103 — Rate of tax (2025 MCA, temporary and effective-2027 versions)Montana Legislature · Tax years 2026 and 2027+ · supplies: 4.7% / 5.65% brackets through 2026; 4.7% / 5.4% from 2027
• Claim Your Prize †Montana Lottery · Fetched 2026-10-05 · supplies: 5.9% Montana and 24% federal on prizes over $5,000; winners may remain anonymous

Nebraska

• Neb. Rev. Stat. § 77-2715.03 — Individual income tax ratesNebraska Legislature · Current · supplies: Top rates 4.55% for 2026 and 3.99% from 2027; brackets indexed annually
• Claim Prizes †Nebraska Lottery · Fetched 2026-10-05 · supplies: Prizes above $5,000: 3.5% state and 24% federal withheld

Nevada

• Nevada Constitution Art. 10 § 1(9)Nevada Legislature · Current · supplies: No income tax on wages or personal income of natural persons
• Government Code § 8880.68California Legislative Information · Current · supplies: No state or local taxes on any California Lottery prize

New Hampshire

• RSA Chapter 77 — Taxation of Incomes (repealed)New Hampshire General Court · Repealed eff. Jan. 1, 2025 · supplies: Interest and dividends tax repealed; New Hampshire has no tax on individual income
• How to Claim a Prize †New Hampshire Lottery · Fetched 2026-10-05 · supplies: W-2G for winnings of $2,000 or more; federal withholding only; child-support offset

New Jersey

• New Jersey Tax Rate Schedules (2020 and after)NJ Division of Taxation · Tax years 2020 and after · supplies: Table A and Table B brackets, 1.4% to 10.75%
• Claim a Prize / Tax Requirements †New Jersey Lottery · Fetched 2026-10-05 · supplies: State withholding 5% on prizes over $10,000 up to $500,000; 8% over $500,000
• 2025 Form NJ-1040 instructionsNJ Division of Taxation · Tax year 2025 · supplies: New Jersey Lottery prizes of $10,000 or less are exempt; larger prizes and multistate games via NJ are taxable

New Mexico

• HB 252 (2024), Section 5 amending NMSA 1978 § 7-2-7New Mexico Legislature · Tax years 2025 and later · supplies: 1.5% to 5.9% brackets for each filing status

New York

• IT-2105-I (2026) Instructions for Estimated Income TaxNYS Department of Taxation and Finance · Tax year 2026 · supplies: 2026 New York State and New York City rates; tax computation (recapture) worksheets; $25 million flat-rate rule
• NYS-50 Employer’s Guide — Withholding from certain gambling winningsNYS Department of Taxation and Finance · Current · supplies: Withholding required on New York State Lottery winnings paid to individuals when proceeds exceed $5,000
• NYS-50-T-Y (1/26) Yonkers Withholding Tax Tables and MethodsNYS Department of Taxation and Finance · 2026 · supplies: Yonkers resident surcharge computed as 16.75% of state tax

North Carolina

• Tax Rate Schedules †North Carolina Department of Revenue · Tax years after 2025 · supplies: 3.99% flat; 2027+ changes depend on S.L. 2023-134 triggers

North Dakota

• N.D.C.C. § 57-38-30.3 — Simplified method of computing taxNorth Dakota Legislative Branch · Current (thresholds indexed annually) · supplies: 0% / 1.95% / 2.5% structure; top rate 2.5%
• Claim Your Prize †North Dakota Lottery · Fetched 2026-10-05 · supplies: 2.5% North Dakota withholding and 24% federal on winnings over $5,000

Ohio

• Ohio Revised Code § 5747.02Ohio Legislature · Tax years 2026 and thereafter · supplies: $0 at or below $26,050; above it $332 plus 2.75% of the excess
• Ohio Revised Code § 5747.062Ohio Legislature · Calendar 2026 and thereafter · supplies: Lottery withholds 2.75% of each prize payment that must be reported to the IRS

Oklahoma

• HB 2764 (2025), enrolled — 68 O.S. § 2355(D)Oklahoma Legislature · Tax year 2026 and later · supplies: 0% / 2.5% / 3.5% / 4.5% brackets; further cuts only if certified in December 2026

Oregon

• Oregon Withholding Tax Formulas 2026 (150-206-436, rev. 12-31-25)Oregon Department of Revenue · Tax year 2026 · supplies: 2026 bracket boundaries 4.75% / 6.75% / 8.75% / 9.9% for single and married
• Claim a Prize — Tax and Payout Information †Oregon Lottery · Fetched 2026-10-05 · supplies: 8% state withholding on all prizes of $1,500 or more; 24% federal over $5,000

Pennsylvania

• Personal Income Tax Rates †Pennsylvania Department of Revenue · 2004–present · supplies: 3.07%
• PA Personal Income Tax Guide — Gambling and Lottery Winnings †Pennsylvania Department of Revenue · Current · supplies: PA Lottery cash prizes taxable from 2016 (Act 84); residents and PA-source nonresidents taxed; PA withholding whenever federal withholding applies

Rhode Island

• Summary of Legislative Changes 2026Rhode Island Division of Taxation · July 2026 · supplies: Highest marginal rate 5.99%; new high-income surtax of 1% over $1 million from tax year 2027 (2% 2028, 3% 2029)

South Carolina

• WH-1603F 2026 SC Withholding Tax FormulaSouth Carolina Department of Revenue · Tax year 2026 · supplies: 2026 bracket boundaries 0% / 3% / 6%
• Individual Income Tax †South Carolina Department of Revenue · Current · supplies: Top rate 6% for 2025; brackets indexed annually
• How to Play / Claim †South Carolina Education Lottery · Fetched 2026-10-05 · supplies: Tickets over $100,000 claimed in person in Columbia; SC taxes withheld depending on amount

South Dakota

• Individuals — Taxes †South Dakota Department of Revenue · Current · supplies: South Dakota does not impose a state income tax

Tennessee

• Hall Income TaxTennessee Department of Revenue · Current · supplies: Hall income tax repealed for tax periods beginning on or after January 1, 2021

Texas

• Texas Constitution Art. 8 § 24-a †Texas Legislature · Added Nov. 5, 2019 · supplies: The legislature may not impose a tax on the net incomes of individuals

Utah

• Publication 14, Withholding Tax Guide (Rev. 4/26)Utah State Tax Commission · Effective June 1, 2026 · supplies: 4.45% rate

Vermont

• GB-1210-2026 Vermont Income Tax Withholding Instructions, Tables and ChartsVermont Department of Taxes · 2026 · supplies: Vermont rates 3.35% / 6.60% / 7.60% / 8.75%
• What if I win? †Vermont Lottery · Fetched 2026-10-05 · supplies: Winnings over $5,000: at least 24% federal and 6% Vermont withheld

Virginia

• Code of Virginia § 58.1-320 — Imposition of taxVirginia General Assembly · Current (since 1990) · supplies: 2% / 3% / 5% / 5.75% brackets
• How to Claim †Virginia Lottery · Fetched 2026-10-05 · supplies: Over $5,000: 24% federal and 4% state withheld; anonymous claims allowed from July 1, 2026

Washington

• Income tax †Washington Department of Revenue · Fetched 2026-10-05 · supplies: No individual income tax now; 9.9% tax on AGI over $1 million begins Jan. 1, 2028 (SB 6346)

West Virginia

• W. Va. Code § 11-21-4jWest Virginia Legislature · Tax years on and after January 1, 2026 · supplies: 2.11% to 4.58% brackets

Wisconsin

• Tax Rates FAQ — individual income tax rates †Wisconsin Department of Revenue · Tax year 2025 (latest posted) · supplies: 3.5% to 7.65% brackets; nonresident proration
• FAQs — Do I have to pay taxes on my winnings? †Wisconsin Lottery · Fetched 2026-10-05 · supplies: 7.65% state withholding on payouts of $2,000 or more; plus 24% federal over $5,000

Wyoming

• Wyoming Department of Revenue †Wyoming Department of Revenue · Fetched 2026-10-05 · supplies: Taxes administered (no individual income tax among them)

Found a newer version of any of these? Please tell us through the corrections form.