{"id":375660,"date":"2016-03-31T21:36:20","date_gmt":"2016-04-01T02:36:20","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/ohio-law\/ohio-gambling-tax-laws.html"},"modified":"2018-02-21T15:53:00","modified_gmt":"2018-02-21T20:53:00","slug":"ohio-gambling-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/ohio-law\/ohio-gambling-tax-laws.html","title":{"rendered":"Ohio Gambling Tax Laws"},"content":{"rendered":"\n
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Ohio Gambling Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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Gambling winnings are fully taxable by the IRS<\/a>, the State of Ohio<\/a>, and four cities throughout the state. These winnings are taxed as "ordinary income" at the same rates as other income is taxed to the taxpayer by the respective agency.<\/p>\n

In the case of state taxes, all casinos must withhold 4 percent of your winnings<\/a> (over the threshhold for reporting, anywhere from $600 to $5,000) and pay them to the state on a quarterly basis, which will be reported as deducted and withheld on Form W-2G (the casino operator will hand you this form).<\/p>\n

In addition, gambling winnings are subject to local city taxes in the following places:<\/p>\n