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1. A publication of the Bureau of Gambling Control. Hardcopies may be obtained from the Bureau of Gambling Control. Direct Line to Licensing - (916) 263-6292; For Media Inquiries, please call Public Relations Officer Fred Castano at 916-708-5231 or email him at fcastano@cgcc.ca.gov.
2. For instance, California law requires 34 percent of lottery revenue to be spent on public education. This section covers California laws pertaining to the state lottery, casinos (allowed only on Indian reservations), and gambling in general. Learn About California Gambling and Lotteries Laws.
3. Both cash and the value of prizes are considered “other income” on your Form 1040.If you score big, you might even receive a Form W-2G reporting your winnings. The tax code requires institutions that offer gambling to issue Forms W-2G if you win. $600 or more on a horse race (if the win pays at least 300 times the wager amount).
4. A publication of the Bureau of Gambling Control. Hardcopies may be obtained from the Bureau of Gambling Control. Direct Line to Licensing - (916) 263-6292; For Media Inquiries, please call Public Relations Officer Fred Castano at 916-708-5231 or email him at fcastano@cgcc.ca.gov.

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In your Nov 6, 2009 column you warned that to help finance the health care bill any gambling winnings from W2G forms over $1,000,000 would be subject to a 5.4% tax, and this would be applied before the deduction of gambling losses. This could have a big impact on very high-end slot players, who rack up stacks of W2G forms.

Gambling and the Law®: By Professor I Nelson Rose

The Internal Revenue Code is unkind to winners -- and it doesn't much like losers, either. The federal government taxes gambling winnings at the highest rates allowed. So do the manystates and even cities that impose income taxes on their residents. If you make enough money, in a high-tax state like California or New York, the top tax bracket is about 50 percent. Out ofevery additional dollar you take in, through work or play, governments take 50 cents.

Of course, the tax-collector first has to find out that you have won. Congress and the Internal Revenue Service know gambling is an all-cash business and few winners indeed wouldvoluntarily report their good luck. So, statutes and regulations turn the gambling businesses, casinos, state lotteries, race tracks and even bingo halls, into agents for the IRS.

Big winners are reported to the IRS on a special Form W-2G. If winnings are to be split, as with a lottery pool, winners are reported on a Form 5754.

Pooling money to buy lottery tickets is common among employees and friends. But whether there are two or 200 in the pool, there is going to be only one winning ticket, and somebody has toturn it in. If you are that someone, make sure you fill out a Form 5754. If your share of a $5 million prize is $1 million, you do not want to be stuck with paying income tax on the entire $5million.

Gambling has become such big business that the IRS receives nearly four million Forms W-2G and 5754 each year. This tells the tax-collectors that nearly four million big winners are outthere, waiting to be taxed.

But the IRS does not always wait. The government wants to make sure it gets paid. What good does a W-2G do if the winner is a foreigner who is going to be in his own foreign country whenApril 15th rolls around?

So, the IRS not only wants reports filed, but often requires that a part of the winnings be withheld. As anyone who has a salary knows, withholding also allows the government to usetaxpayers' money for many months, without having to pay interest.

The withholding rate for nonresident aliens is 30%. Not coincidentally, the tax rate for nonresident aliens is also 30%. So, if a citizen of a foreign country wins $1 million cash at aslot machine in Las Vegas, he will find he is only paid $700,000. The remaining $300,000 is sent to the IRS. The foreign citizen is unlikely to ever file an income tax return, but the IRS getspaid in full anyway.

Citizens of foreign countries are also, of course, usually taxed by their own governments. So some countries have treaties with the U.S., which protects those foreigners from having topay the 30% withholding to the IRS.

U.S. citizens and resident aliens have it both better and worse than nonresident aliens. The withholding rate for gamblers living in American is only 28% (it was 20%, up to1992). Having the IRS take $28,000 out of a jackpot of $100,000 is painful. But, it can hurt even more when tax forms are filled out. There is no 30% maximum tax for people living in the U.S.,and really big winners often end up paying a lot more than 28% or 30%.

The one good news is Nevada casinos were also able to convince the IRS that they could not keep track of players at table games. They said that when a player cashes out for $7,000,they do not know whether he started with $25 or $25,000. So it is actually written into the law that there is no withholding or even reporting of big winnings to the IRS for blackjack,baccarat, craps, roulette or the big-6 wheel.

There is another general IRS rule that says anyone paying anyone else $600 in one year is supposed to file a report. The IRS has been going after casinos and cardrooms that runtournaments, forcing them to file tax reporting forms on grand prize winners. Here the IRS has the very good argument that the operator knows exactly how much a player has paid to enter thetournament and how much the finalists are given.

Is there anything a winning player can do to lower the bite of the income tax? And what about those who gamble and lose? Which is everybody, occasionally. The law does allow players totake gambling losses off their taxes, but only up to the amounts of their winnings.

Of course, if you win, say $135,000, you can take off all gambling losses, up to that amount. If you gambled away, say $65,000, you would only have to pay taxes on the remaining, let'ssee: $135,000 minus $65,000 equals $70,000. The tax on $70,000 is a lot less than the tax on $135,000.

Of course, you have the small problem of proving that you actually lost $65,000. Large winnings may be required to be reported to the IRS; large losses are not.

One former IRS Revenue Officer, who quit government to open his own small tax preparation firm, thought he found the answer. One of his clients won a share in a state lottery: $2.7million, paid out over 20 years in installments of about $135,000, before taxes. The winnings were reported, but the tax return claimed gambling losses of $65,000. The IRS decided that $65,000was a lot to lose, and it sent an agent to conduct an audit.

The tax preparer found a man with an extremely large collection of losing lottery tickets and made a deal: he would borrow 200,000 losing tickets for a month for $500. The losing ticketswere bound in stacks of 100 and shown to the IRS auditor: 45,000 instant scratch tickets, 5,000 other Massachusetts lottery tickets, and 16,000 losing tickets from racetracks throughout NewEngland. So many losing tickets, that it would have been physically impossible for one man to have made these bets. The New York Times called it, 'one of the more visibly inept efforts at taxfraud.' They pleaded guilty eight days after being indicted.

By the way, the man who rented the tickets was not charged. It's not a crime to collect losing lottery tickets, only to use them to try and cheat the IRS.

Legislative Analyst's Office, January 1998

Introduction

Gambling in the United States is a multibillion dollar industry and is rapidly expanding. Consumer spending on gambling activities nationwide has outpaced the growth in personal income over the past 14 years. Additionally, consumers have made a dramatic shift in the types of gambling activities they are participating in, with wagering on charitable games and horse races declining significantly. In this report, we outline the nationwide gambling industry, and discuss in more detail what is occurring in the California gambling industry. The California gambling industry includes the state lottery, card rooms, horse race wagering, charitable gambling, and gambling on Indian lands. With regard to gambling on Indian lands, we recommend the Legislature clarify the state's role in this area.

Table of Contents

GAMBLING IN THE UNITED STATES What Kind of Gambling Is Allowed? Size of the Gambling Industry Indian Gambling Lottery Card Rooms Horse Racing Charitable Gambling Indian Gambling

Gambling in the United States

What Kind of Gambling Is Allowed?

Size of the Gambling Industry

Figure 2
Gross Gambling Revenues by Industry Segment United States 1982 and 1996
(In Billions)
1982		1996
Amount	Percent of Total	Amount	Percent of Total
Casinos	$4.2	40.0%	$17.5	36.7%
Lotteries	2.2	21.0	16.2	34.0
Horse Racing	2.2	21.0	3.2	6.7
Charitable	1.2	13.0	2.4	5.0
Card Rooms	0.1	1.0	0.7	1.5
Other	0.6	6.0	2.3	4.8
Indian	--	--	5.4	11.3
Totals	$10.5	100.0%	$47.7	100.0%

Indian Gambling

Gambling in California

Lottery

Figure 6

California State Lottery Games

As of December 1997

Super Lotto

Scratchers

Fantasy 5

Daily 3

Hot Spot

Big SpinTelevision Show

Card Rooms

Figure 7
Location and Size of California Card Rooms by County
(As of October 1997)
Number of
County	Card Rooms	Tables	Range of Number of Tables Per Card Room
Alameda	5	59	2-40
Butte	4	12	3
Colusa	1	4	4
Contra Costa	12	145	1-100
Fresno	4	33	1-25
Humboldt	3	9	2-4
Imperial	3	9	3
Kern	10	50	1-15
Kings	3	7	2-3
Lake	1	3	3
Lassen	1	2	2
Los Angeles	6	914	44-300
Madera	1	2	2
Marin	1	4	4
Merced	5	10	1-3
Mono	1	3	3
Monterey	11	38	2-7
Napa	2	17	5-12
Nevada	2	6	3
Placer	2	3	1-2
Riverside	3	44	2-39
Sacramento	16	86	3-10
San Benito	1	2	2
San Bernardino	1	25	25
San Diego	9	64	1-25
San Joaquin	7	30	3-8
San Luis Obispo	7	16	2-3
San Mateo	3	48	3-35
Santa Clara	6	98	1-40
Santa Cruz	8	16	1-3
Santa Barbara	1	4	4
Shasta	2	20	4-16
Sierra	1	1	1
Solano	2	5	2-3
Sonoma	4	21	1-12
Stanislaus	5	22	3-6
Tulare	13	24	1-3
Tuolumne	1	2	2
Ventura	4	14	2-6
Yolo	1	2	2
Yuba	3	9	1-4
Totals	176	1,883

Horse Racing

Figure 10
1996 California Horse Race Meetings and Total Parimutuel Handle
(Dollars in Millions)
Track	City (County)	Meet Dates	Handlea
Thoroughbred Race Meetings
Santa Anita Park	Arcadia (Los Angeles)	12/26/95-04/22/96	$820.6
Hollywood Park	Inglewood (Los Angeles)	04/26/96-07/22/96	589.3
Del Mar	Del Mar (San Diego)	07/24/96-09/11/96	425.7
Golden Gate Fields	Albany (Contra Costa)	03/27/96-12/22/96	323.3
Bay Meadows	San Mateo (San Mateo)	01/24/96-11/04/96	305.7
Quarter Horse Race Meetings
Los Alamitos	Cypress (Los Angeles)	04/19/96-12/22/96	$169.1
Harness Race Meetings
Los Alamitos	Cypress (Los Angeles)	12/22/95-04/07/96	$56.0
Cal Expo	Sacramento (Sacramento)	04/12/96-07/21/96	28.5
Los Angeles County Fair	Pomona (Los Angeles)	09/12/96-09/30/96	$92.9
Sonoma County Fair	Santa Rosa (Sonoma)	07/24/96-08/05/96	30.9
Alameda County Fair	Pleasanton (Alameda)	06/26/96-07/07/96	29.9
San Mateo County Fair	Bay Meadows Track (San Mateo)	08/07/96-08/19/96	28.4
Solano County Fair	Vallejo (Solano)	07/10/96-07/22/96	25.4
California State Fair	Sacramento (Sacramento)	08/21/96-09/02/96	17.8
San Joaquin County Fair	Stockton (San Joaquin)	06/12/96-06/23/96	12.5
Fresno District Fair	Fresno (Fresno)	10/02/96-10/13/96	6.7
Humboldt County Fair	Ferndale (Humboldt)	08/08/96-08/18/96	1.6
aHandle as defined on page 2.

Charitable Gambling

Indian Gambling

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Figure 12
Indian Gambling Operations in California
As of July 1997
County	Facility Name	City	Owner/Operator
Amador	Jackson Indian Bingo and Casino	Jackson	Jackson Rancheria Band of Miwuk Indians
Butte	Feather Falls Casino	Oroville	Mooretown Rancheria
Gold Country Casino	Oroville	Tyme Maidu Tribe of the Berry Creek Rancheria
Colusa	Colusa Indian Bingo	Colusa	Colusa Band of Wintun Indians
Del Norte	Golden Bear Casino	Klammath	Coast Indian Community of the Resighini Rancheria
Elk Valley Casino	Crescent City	Elk Valley Rancheria
Lucky 7 Casino	Smith River	Smith River Rancheria
Fresno	Mono Wind Casino	Auberry	Auberry Big Sandy Rancheria
Table Mountain Rancheria Casino and Bingo	Friant	Table Mountain Rancheria
Humboldt	Hoopa	Lucky Bear Casino and Bingo	Hoopa Valley Tribe
Cher-Ae Heights Bingo and Casino	Trinidad	Trinidad Rancheria
Imperial	Paradise Casino	Winterhaven	Quechan Indian Tribe
Inyo	Sierra Spring Casino	Big Pine	Big Pine Paiute Tribe of the Owens Valley
Konocti Vista Casino and Bingo	Finley	Big Valley Rancheria of Pomo Indians
Paiute Palace Casino	--	Bishop Paiute Tribe
Kings	The Palace Indian Gaming Center	Lemoore	Santa Rosa Band of Tachi Indians of the Santa Rosa Rancheria
Lake	Twin Pines Casino	Middletown	Lake Miwok Indian Nation of the Middletown Rancheria
Robinson Rancheria Bingo and Casino	Nice	Robinson Rancheria of Pomo Indians
Lassen	Northern Lights Casino	Susanville	Susanville Indian Rancheria
Mendocino	Red Fox Casino and Bingo	Laytonville	Cahto Tribe of the Laytonville Rancheria
Shodaki Coyote Valley Casino	--	Coyote Valley Band of Pomo Indians
Hopland Sho-ka-wah Casino	Hopland	Hopland Band of Pomo Indians
Black Hart Casino	--	Sherwood Valley Rancheria
Riverside	Spa Hotel and Casino	Palm Springs	Agua Caliente Band of Cahuilla Indians
Cabazon Bingo Inc., Fantasy Springs Casino	Indio	Cabazon Band of Mission Indians
Cahuilla Creek Rest and Casino	--	Cahuilla Band of Mission Indians
Casino Morongo	Cabazon	Morongo Band of Mission Indians
Soboba Legends Casino	San Jacinto	Soboba Band of Mission Indians
Pechanga Entertainment Center	Temecula	Temecula Band of Luiseno Mission Indians
Spotlight 29 Casino	Coachella	Twenty Nine Palms Band of Mission Indians
San Bernardino	Havasu Landing Resort and Casino	Havasu	Chemehuevi Indian Tribe
San Manuel Indian Bingo and Casino	Highland	San Manuel Band of Mission Indians
San Diego	Barona Casino and Bingo	Lakeside	Barona Band of Mission Indians
Sycuan Indian Bingo and Poker Casino	El Cajon	Sycuan Band of Mission Indians
Viejas Casino and Turf Club	Alpine	Viejas Band of Mission Indians
Santa Barbara	Chumash Casino	Santa Ynez	Santa Ynez Band of Mission Indians
Shasta	Burney Casino	Burney	Pit River Tribe
Win-River Casino Bingo	Redding	Redding Rancheria
Tulare	Eagle Mountain Casino	--	Tule River Tribe of the Tule River Indian Reservation
Tuolumne	Chicken Ranch Bingo	Jamestown	Chicken Ranch Band of Me-Wuk Indians
Yolo	Cache Creek Bingo and Casino	Brooks	Rumsey Indian Rancheria
Source: National Indian Gaming Commission.

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AcknowledgmentsThis report was prepared by Megan M. Atkinson, under the supervision of Gerald Beavers. The Legislative Analyst's Office (LAO) is a nonpartisan office which provides fiscal and policy information and advice to the Legislature.

Publications To request publications call (916) 445-2375. This report and others are available on the LAO's World Wide Web site at http:// www.lao.ca.gov. The LAO is located at 925 L Street, Suite 1000, Sacramento, CA 95814.

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