ΙΣΤΟΤΟΠΟΣ 2ης ΠΕΡΙΦΕΡΕΙΑΣ ΣΧΟΛΙΚΟΥ ΣΥΜΒΟΥΛΟΥ ΔΗΜΟΤΙΚΗΣ ΕΚΠΑΙΔΕΥΣΗΣ ΗΛΕΙΑΣ

п»їSports gambling could be the pandemic's biggest winner.
Credit: Getty Images/Hirurg.
Over the past 11 months, the coronavirus pandemic has wreaked havoc on state budgets. From massive losses in tax revenue to the substantial costs of fighting the virus and supporting those struggling with unemployment, states may need years to recover financially. A Wall Street Journal headline in October offered a dire warning: "U.S. States Face Biggest Cash Crisis Since the Great Depression."
In multiple states, one option has emerged to address this fiscal crisis: legalized gambling. In 2017, the Supreme Court ruled that states have the right to decide the status of sports betting for themselves. Over the past four years, more than two dozen states – from New Hampshire to New Mexico – have legalized sports betting, either online, at casinos or both.
The economic fallout of the coronavirus has sped up momentum for sports gambling. Voters in Louisiana, Maryland and South Dakota approved sports-betting ballot measures in November, while legislators in Virginia and Washington state enacted bills earlier last year. New York Democratic Gov. Andrew M. Cuomo recently reversed his opposition to online sports gambling due to the projected multibillion-dollar shortfall in his state's budget, and the pandemic has generated enthusiasm for legislation in California, Connecticut, Missouri and numerous other states. The Super Bowl is the country's largest sports-betting event of the year, and Sunday's big game may provide another impetus for states to try to cash in on gambling revenue.
The recent spread of sports betting is not surprising, as state governments have long turned to legalized gambling to address financial problems during economic crises. During the Great Depression and then again in the 1970s and 1990s, states went to the gambling well to address budget issues.
But the history of gambling offers a note of caution for legislators. While gambling revenue has obvious appeal, it can provide only a fraction of state income and should not stand in the way of more fundamental measures to address state fiscal problems.
At the turn of the 20th century, legalized gambling was on the run in the United States. Amid a surge of progressive moralism, many believed that betting harmed the poor, degraded the national work ethic and undermined Christian values. In the 1890s, Congress cracked down on the last state-chartered lottery – the notoriously corrupt Louisiana State Lottery Company – and a number of states banned betting on horse racing, one of the only forms of wagering that remained legal. Even Nevada, which had permitted gambling since 1869, banned it in 1909.
However, anti-gambling values were no match for the promise of tax-free government revenue, and the Great Depression led to a massive wave of gambling legalization. With the advent of pari-mutuel betting – which allowed players to bet against one another without the involvement of a bookkeeper – numerous states reauthorized horse-race betting, including 10 states in 1933 alone. Budget problems reached the point that four states even legalized slot machines, which one Kansas judge had only a few years earlier dubbed "the most vicious form of gambling." Nevada lifted its ban on legalized commercial gambling in 1931, setting the state on a path to becoming the nation's postwar oasis of legal vice.
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After the Depression ended, the spread of legalized gambling — except for charitable bingo — slowed. Gambling fell out of favor in the aftermath of the 1950-1951 Kefauver Committee investigation that revealed the mob's ties to illegal betting. According to Sen. Estes Kefauver (D-Tenn.), who led the committee, gambling was not just an activity that corrupted individual participants – as the progressives of the early 1900s had alleged — it was also the source of organized crime's influence across American society.
Yet, as postwar economic growth began to slow in the 1960s, states once again turned to gambling, this time hoping to finance the combination of generous public services and low taxes that citizens had come to expect. By the 1970s, population growth, coupled with rising inflation and competition from rebuilt overseas economies, led to budget problems for state governments. Deficits rose and surpluses shrank or disappeared. Lawmakers were forced to reckon with enacting unpopular tax increases or even less popular cuts to government programs. Massachusetts state legislator Anthony Scibelli declared in 1972 that the commonwealth was "on the brink of financial disaster."
That year, rather than address citizens' unrealistic expectations for the state budget, the Bay State began selling tickets for the nation's fourth state-run lottery. Lotteries embodied legislators' and taxpayers' hopes that the postwar low-tax/big government arrangement could continue despite shifting economic conditions. Expectations were high. A "lottery operated by the state could raise enough revenue to permit reducing taxes," a West Belmar, New Jersey, resident wrote to the local newspaper in 1964. "New Jersey could have larger and better schools, better hospitals, and provide senior housing and medical care for the senior citizens."
Unsurprisingly, lotteries could not come close to meeting these lofty goals. Few proponents had considered that actual net profits for the state represented only a fraction of gross sales, at the time around 45%, and today about 27%.
In most states, lotteries accounted for about 2% of total revenue, a significant sum, to be sure, but hardly enough to offset a tax reduction and meaningfully bolster government expenditures. New Jersey's lottery commissioner confessed in 1971: "I don't think lotteries will solve the financial woes of the states, nor are they the salvation of the taxpayers. They simply don't generate enough money."
The lottery disappointment did not dampen public enthusiasm for legalized gambling as a quick solution to budget problems. In the 1980s and 1990s, high poverty rates and rampant unemployment on tribal lands led to the construction of casinos on Native American reservations. For select residents of certain tribes and for specific tribal governments, reservation casinos provide perhaps the only example of gambling revenue actually meeting expectations as a tool of economic development.
Starting in the 1990s, states sought to replicate the tribal model, gradually enabling non-reservation casinos to promote stagnant economies. Rather than invest in job-training programs or provide aid to communities hurt by deindustrialization, cities like Detroit, Gary, Indiana, and Bethlehem, Pennsylvania, became the sites of new casinos and riverboats. While gambling created jobs and raised state revenue, a federal commission wrote in 1999 that the expansion of gambling had created "walled-off oases of prosperity surrounded by blighted communities."
Gambling is not a panacea, and, as history reveals, it never has been. The profits are small relative to states' overall income, and while many bettors play casually, the improved access that comes with state approval can also lead to an increase in problem gambling. Some games – especially lotteries – appeal disproportionately to less educated, lower-income and non-White players.
While legalized gambling has seen ebbs and flows over the course of American history, no state has enacted a major gambling prohibition in more than a century. The coronavirus pandemic –and the inevitable headlines about the total amount bet on Sunday's Super Bowl – probably will prompt even more legislators to take a close look at sports betting.
But while the possibility of new, creative sources of revenue is appealing, fixing budget deficits also requires addressing underlying issues, such as ensuring the wealthy pay their fair share in taxes. After all, states have bet big on betting and, in most cases, are still waiting for the long-shot wager to pay off.
Jonathan D. Cohen, who received his PhD in history from the University of Virginia and is completing a book on the history of American state lotteries, wrote this piece for The Washington Post.
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Did Your Team Just Win Big? Here’s What You Need to Know About Paying Tax on Sports Betting.
Did you know that 118 million people bet on sports each year?
Sports betting gives savvy gamblers an opportunity to collect cash while their favorite players collect trophies.
You don’t have to drop by a casino or a race track to bet on sports, either. Gamblers can take home winnings after fantasy football games, office parties, and Saturday night poker.
That cash isn’t necessarily free and easy, however. Gambling winnings, just like any other income, are taxed in the United States.
If you raked in gold last year for sports betting, keep reading. In this post, we discuss everything you need to know about paying tax on sports betting.
What is Sports Betting?
Sports betting is a form of gambling. It allows sports fans to bet on who they think will win a tournament, game, or race.
Naturally, gamblers put down cash when placing these wagers. These wagers can vary from a few pennies to thousands of dollars.
“Winners” cart home cash, often a percentage or total of all bets placed on a specific team, player, or participant.
You don’t have to visit a racetrack or basketball court to engage in sports betting. A lot of bets occur informally. For example, you and your friends may bet on March Madness results from the comfort of your own living room!
This is because sports betting hasn’t always been technically legal in the U.S. It’s been around for centuries, but it hasn’t enjoyed the hazy legality that gambling institutions like casinos have enjoyed for quite some time.
In fact, until May 2018, only four states in America permitted sports gambling: Montana, Delaware, Nevada, and Oregon.
The Supreme Court gave states the right to legalize sports betting in 2018. Since then, quite a few have come on board. Sports betting is now legal in West Virginia, Mississippi, New Jersey, Pennsylvania, and Rhode Island.
Nonetheless, while sports betting is illegal in a large portion of the U.S., this doesn’t get you off the hook of paying taxes. Whether or not your state permits betting, you’re still eligible to pay taxes on any income acquired through gambling means.
If you are living in a state where it’s legal to bet on sports, it’s especially important to follow tax rules when reporting winnings.
How Much Tax Do I Have to Pay on Sports Betting?
You’re a regular at the racetrack and a natural at predicting World Open results. So how much tax do you have to pay in consequence?
Taxable Winnings.
The IRS classifies all gambling winnings as taxable income–whether or not these winnings were earned legally. Such income can come from raffles, lotteries, horse races, and casinos.
The IRS doesn’t mention sports betting on its website, but these do count as gambling winnings.
Any cash winnings or prizes (such as vehicles or vacations) also count, assessed at their “fair market value.”
How to Pay Taxes on Sports Betting.
If you’ve earned your winnings at a gambling facility, that facility will actually issue you a tax form for those winnings at the start of tax season. However, this only happens if you win $600 or more (or if you’ve won at least 300 times at that facility).
You’ll also receive said form–Form W2-G–if you cart home at least $1,200 from a slot machine and $1,500 from keno.
And if you really bring home the bacon, earning at least $5,000 for sports betting, this definitely goes on your tax record.
If you receive cash from a sports betting facility, you will receive a total that already has taxes taken out of it. Facilities are required to withhold 24% of your earnings for federal withholding tax.
You will see this spelled out in your W2-G when tax time rolls around. However, if you receive off-the-record winnings, these are still taxable.
You will have to report them as other income when filing your taxes, and these will be taxed along with the rest of your income according to your filing status and tax bracket.
You may also have to pay state income tax on your sports betting cash, depending on where you live.
Claiming Sports Betting Losses.
It may be possible to report any sports betting losses. So, if you had a bad night last week at the stadium, don’t worry.
Sports betting losses are tax-deductible, but under very specific conditions. The most important of these conditions is that you can’t claim losses that total more than your gains.
So, if you lost $5,000 on sports betting last year but took home $7,000 in the end, you’d be able to deduct all of those losses. If you lost $15,000 on sports betting but took home $5,000, you would only be able to deduct $5,000 of your lost bets.
Tips for Reporting Sports Betting Income.
You may be tempted to withhold your sports betting cash from Uncle Sam, especially if you won it informally (i.e., outside of a gambling facility).
However, failing to report taxable income on your tax return (via Form 1040) can result in severe penalties. Some of these include serious jail time, on top of relevant fees.
You may also be subject to an IRS audit at any time.
For this reason, we strongly recommend keeping a diary or journal of your sports betting wins and losses. You can do this on your phone, a notepad, whatever is most convenient for you.
In your notes, you should be recording:
The Type of Gambling The Date Your Gains (Wins) Your Losses The Location The People You’ve Bet With Attach/Hold onto any Relevant Forms or Receipts Detailing Cash Transactions.
Claiming your gambling losses can also help you minimize how much of your sports betting earnings you give back to Uncle Sam.
Read the rest of our tips on reporting gambling income and losses here.


Taxes on Gambling and Sports Betting: What You Need to Know.
Gambling, including sports betting, can be a ton of fun or quite depressing depending on whether you win or lose.
Most people end up losing when gambling over longer periods of time. Even so, quite a few people still walk away as winners from time to time.
But do you have to pay gambling taxes on your winnings?
Unfortunately, the Internal Revenue Service (IRS) says that your winnings are potentially subject to federal taxes.
Gambling winnings are considered taxable income.
Thankfully, you can deduct certain expenses, as well.
The rules on what you owe depend on whether you’re a casual or professional gambler.
They also depend on the marginal income tax bracket you fall in. Here’s what you need to know.
You should note this information only relates to how gambling taxes work for federal income tax purposes . Each state has its own state tax system if it has one at all.
Do You Have to Report Gambling Income?
If you win any money gambling, you should report it on your federal income tax return.
It doesn’t matter whether you spent $20 for a scratch-off ticket and only won $5. You’re supposed to report all gambling income.
All income you earn from gambling is reported on Line 21 Other Income on IRS Form 1040 Schedule 1.
Important to track gambling income.
It can be a nightmare to keep track of all of your gambling income.
It is required, though.
One easy way to do this is by starting a record of your gambling activity.
You could start a spreadsheet on your computer or your phone. Another option is a simple piece of paper where you record all of your winnings.
Either way, you need to track this information. By doing so, you can properly report it on your federal income tax return.
Track overall "performance"
This can help your personal finances, too. You can use this information to see if you’re losing more money than you win.
If you are and you get no real joy out of gambling, you can quit gambling.
This information can help you see if you’re spending more than you can truly afford to spend. It is also a useful tool to think of other ways you’d rather spend that money such as a vacation.
What Gambling Expenses Are Deductible?
Whether you’re a professional gambler or a casual gambler, you can often deduct some gambling expenses.
However, you must know which category you fall in .
Once you know, you can figure out exactly what expenses are deductible for you.
Casual Gamblers.
A casual gambler is considered someone who does not gamble as a trade or business . Casual gamblers are only able to deduct wagers up to the amount of their winnings.
This means gamblers who won $500 in a year but spent $2,000 in wagers would only be able to deduct $500.
Casual gamblers can only take this deduction if they itemize their deductions. If you take the standard deduction, you cannot take this deduction.
This means any gambling winnings would be taxable. You would not be able to deduct any gambling losses at all if you don’t use itemized deductions.
You report your gambling losses on Line 16 Other Itemized Deductions on Form 1040, Schedule A Itemized Deductions on the 2018 tax year tax forms.
Professional Gamblers.
A professional gambler is considered someone who gambles as part of a trade or business .
As such, your gambling income and expenses are reported on IRS Schedule C Profit or Loss From Business.
Professional gamblers are able to deduct more expenses from their gambling activities above and beyond wagers.
They may be able to deduct transportation, lodging, meals and entertainment expenses and more as long as they are related to professional gambling activities. These are considered non-wagering expenses.
In the past, professional gamblers were able to deduct expenses beyond their gambling income to report a loss from gambling activities. Unfortunately, recent tax law changes mean this is no longer possible.
Starting in 2018, professional gamblers can only deduct gambling losses to the amount of their gambling winnings in a year. This means they cannot report a loss from gambling activities even if they really had one.
Keeping Records of Your Gambling Gains and Losses.
You must keep impeccable records of your gambling winnings and losses.
It doesn’t matter whether you’re a casual or professional gambler.
You’re required to report all of your gambling winnings. This is true whether you keep great records or not. It’s much easier to do if you keep good records, though.
It is even more important to keep good records when it comes to claiming expenses . If you don’t keep accurate and detailed records, your gambling losses may be disallowed.
But what exactly qualifies as detailed records? The IRS has some guidelines to help you figure this out.
In particular, you need to keep records of the following information:
The date and type of your specific wager or wagering activity The name and address or location of the gambling establishment The names of other persons present with you at the gambling establishment The amount you won or lost.
In addition, the IRS also has recordkeeping suggestions for certain gambling activities.
These aren’t all-inclusive, but give you an idea of what records you should keep and include:
Keno - Copies of keno tickets you purchased that were validated, copies of casino credit records and casino check cashing records Slot machines - Machine number and all winnings by date and time the machine was played Table games (blackjack, poker, craps, roulette, etc) - Table number you were playing at, casino credit card data that indicates whether the credit was issued in the pit or at the cashier’s cage Bingo - Number of games played, cost of tickets purchased, amounts collected on winning tickets and receipts from the casino, parlor, etc Racing (horses, dogs, etc) - Record of races, amounts wagered, amounts collected on winning tickets, amounts lost on losing tickets, unredeemed tickets and payment records from the racetrack Lotteries - A record of ticket purchases, dates, winnings, losses, unredeemed tickets, payment slips and winnings statements.
Gambling Income Reporting and Withholding.
In certain cases, a gambling establishment may report your winnings. If taxes are withheld, they will also report the taxes withheld to the IRS.
To do this, the establishment will issue IRS Form W-2G, Certain Gambling Winnings.
According to the form’s instructions, the payer of gambling winnings must issue this form to you if you receive:
$1,200 or more in gambling winnings from bingo or slot machines $1,500 or more in winnings (reduced by the wager) for keno More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament $600 or more in gambling winnings (except winnings from bingo, keno, slot machines and poker tournaments) and the payout is at least 300 times the amount of the wager Any other gambling winnings subject to federal income tax withholding.
In certain cases, federal income taxes will be withheld from your gambling winnings. The withholding rules differ depending on the type of gambling.
The amount of federal income tax withheld will be shown on your IRS Form W-2G. The standard withholding rate is 24% when federal income tax must be withheld.
Just because this amount is withheld does not mean this is the amount you pay in taxes.
If you owe less in taxes, the difference will be refunded to you when you file your tax return.
If you owe more in taxes, you will have to either make an estimated tax payment or pay the amount you owe when you file your tax return.
Consult a Tax Professional.
Paying gambling taxes is never fun.
At least you now understand how paying taxes on gambling winnings and losses works in a general sense.
The good news is most people that itemize deductions are only paying taxes when they win more than they lose from gambling.
Unfortunately, those that take the standard deduction are generally stuck paying taxes on winnings without deducting their wagers.
To get advice about your specific situation, contact your tax professional.
Your tax professional can advise you whether your recordkeeping is sufficient to meet the IRS standards. They can also help you plan to reduce the total amount of taxes owed based on the current tax law.


Sports Betting Taxes Guide (How to Pay Taxes on Sports Betting)
Every year, I join a fantasy football league with my friends and every year, I lose. So for me, unfortunately, my limited sports gambling has no impact on my taxes. But if you frequently place bets on sporting events, and find yourself winning, it may have an impact on yours. There are gambling winnings tax implications, and it’s important to understand how gambling losses and taxes intermingle.
With the US Supreme Court ruling allowing any state to legalize sports betting, an increasing number of people are wagering on sports each year. And, as is the case with all activities that generate income of any sort, it will have an effect on your taxes. Many people don’t think about tax implications of placing wagers on their favorite winning sports teams, but if you took part in sports gambling here’s some things you need to know about supplemental income tax.
Your Gambling Winnings are Considered Income.
All income is taxable and gambling winnings are considered income. They apply even if you aren’t a professional gambler. If you win money from lotteries, raffles, horse races, or casinos – that money is subject to income tax.
When you win, the entity paying you will issue you a Form W2-G, Certain Gambling Winnings, if the win is large enough.
Fantasy League Winnings Are Taxable.
If you win your Fantasy football league, it’s all taxable income in the eyes of the IRS. If you win $600 or above, the gambling facility will ask for your social security number so they can report your winnings to the IRS, but remember even if you don’t receive a form reporting your income you have to claim your winnings on your taxes.
Winnings From Online Sports Sites Are Taxable.
If you win money betting on sports from sites like DraftKings, FanDuel or Bovada, it is also taxable income. Those sites should also send both you and the IRS a tax form if your winnings are $600 or more. If you take home a net profit of $600 or more for the year playing on websites such as DraftKings and FanDuel, the organizers have a legal obligation to send both you and the IRS a Form 1099-MISC. If you receive your winnings through PayPal, the reporting form may be a 1099-K.
Report Winnings Even if You Don’t Receive Form 1099.
The 1099 tax forms report your winnings to the taxing authorities and also lets you know the amount you must report on your taxes. Even if you don’t receive a Form 1099, you still need to report the net profits on your federal and state income tax returns.
Winnings at a Sports book/casino.
If you win at a sports book/casino, they are legally obligated to report your winnings to the IRS and to you if you win up to a certain amount, ($600 on sports, $1,200 on slots, and $5,000 on poker).
You Can Deduct Losses if You Itemize.
Fortunately, you can deduct losses from your gambling only if you itemize your deductions.
Gambling losses can be deducted up to the amount of gambling winnings. For example, if you had $10,000 in gambling winnings in 2019 and $5,000 in gambling losses, you would be able to deduct the $5,000 of losses if you itemize your tax deductions.
If you had losses greater than your gains, you wouldn’t be able to claim the excess. Reversing the example above, if you had $5,000 in gambling winnings and $10,000 in gambling losses, you would only be able to deduct only $5,000 of gambling losses. The remaining $5,000 in losses would be lost forever; you can’t carry the losses forward.
Whereas your winnings are reported by the payer on a Form W2-G, your losses may not be. You will have to produce other documentation to validate the deduction. This can include wagering receipts or tickets, canceled checks, or other receipts.
It may also be possible to establish your losses by keeping some type of detailed log. This log should include information such as the date and type of gambling activity, people you gambled with and the amount of your winnings and losses.
Under tax reform, you can only deduct losses directly related to your wagers and not non-wagering expenses like travel-related expenses to gambling sites.
College Seating Rights for 2018 and Beyond.
In a related matter, there’s bad news on the college seating rights front starting with the 2018 tax year under tax reform.
Under the old tax law, donors were allowed to make contributions in exchange for the right to purchase tickets or seating at college sporting events with a big tax advantage. They could treat 80% of the contribution as a charitable deduction. The remaining 20% represented the actual cost of the tickets or seating.
In this way, the IRS recognized that the majority of money paid for college seating rights represented a charitable contribution, rather than a ticket purchase. Unfortunately, that tax break has been eliminated, starting in the 2018 tax year.
Don’t worry about knowing these tax rules. TurboTax will ask you simple questions about you and give you the tax deductions and credits you’re eligible for. If you have tax questions, you can connect live via one-way video to a TurboTax Live CPA or Enrolled Agent with an average of 15 years experience and get your tax questions answered. TurboTax Live CPAs or Enrolled Agents are available in English and Spanish, year round and can even review, sign, and file your tax return.




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