The National Indian Gaming Council still has not released full tribal casino statistics, so the NIGC's 2016 gross gaming revenues are the most recent official revenue statistics. In 2016, America's tribal casinos generated $31.195 million in gross gaming revenues. Required Reporting of Gambling Winnings. Casinos are required to report gambling winnings if they exceed a certain limit ($1,200 of slot machine winnings for example). Gambling winnings get reported on the first page of your tax return on line 21. Put another way, most bookmakers give 10 to 11 odds — forcing the gambler to risk $11 to win $10 contingent on the outcome of a binary event (e.g., win or lose, cover the spread or not). Effective for tax years after 2017, the federal rate on winnings over $5,000 is 24%. Winnings under that benchmark of $5,000 must also be reported depending on their amounts and sources. Currently, Indiana's personal income tax rate is 3.23%. Almost all gambling winnings are subject to this tax.
Find out what slot machines actually returned to the public. Just clickbelow to see slot machine payback statistics for casinos in all U.S. states.Alabama | Arizona | Arkansas | California |
Colorado | Connecticut | Delaware | Florida |
Georgia | Idaho | Illinois | Indiana |
Iowa | Kansas | Louisiana | Maine |
Maryland | Massachusetts | Michigan | Minnesota |
Mississippi | Missouri | Montana | Nebraska |
Nevada | New Jersey | New Mexico | New York |
North Carolina | North Dakota | Ohio | Oklahoma |
Oregon | Pennsylvania | Rhode Island | South Carolina |
South Dakota | Texas | Washington | West Virginia |
Wisconsin | Wyoming |
ALABAMA SLOT MACHINE PAYBACK STATISTICS
Alabama has three Indian casinos that offer Class II video gaming machines. They are not required to release payback statistics about their machines.
ARIZONA SLOT MACHINE PAYBACK STATISTICS
In mid-1993 Arizona's Governor Symington signed a compact with the state's tribes that allowed them to offer slot machines on their reservations.
The compact originally didn't allow for any table games but in early 2003 blackjack was added as a permissible table game.
Arizona tribes aren't required to release information on their slot machine percentage paybacks, however, according to the Arizona Department of Gaming, the terms of the compact require eachtribes' machines to return the following minimum and maximum paybacks: video poker and video blackjack - 83% to 100%, slot machines - 80% to 100%, keno - 75% to 100%. Each tribe is free to setits machines to pay back anywhere within those limits.
ARKANSAS SLOT MACHINE PAYBACK STATISTICS
Arkansas has two pari-mutuel facilities featuring 'electronic games of skill,' which are defined as 'games played through any electronic device or machine that affords an opportunity for theexercise of skill or judgment where the outcome is not completely controlled by chance alone.'
The games offered are video poker, video blackjack, and 'skill' slots where you have two opportunities to spin the reels. The 'skill' factor comes into play because after seeing the results ofyour first spin you then have to decide whether to keep none, one, two, or all three of the symbols on each reel before you spin them again. Gaming regulations require that all of theelectronic games of skill must return a minimum of 83%.
For the one year period from July 1, 2018, through June 30, 2019, the average gaming machine's return at Oaklawn was 92.81% and at Southland, it was 92.72%
CALIFORNIA SLOT MACHINE PAYBACK STATISTICS
California's Indian casinos are legally allowed to offer electronic gaming machines, blackjack, and other house-banked card games. The games of craps and roulette are not permitted. However,some casinos do offer modified versions of craps and roulette that are played with cards rather than dice or roulette wheels.
Most California card rooms also offer some form of player-banked blackjack, but because they are prohibited by law from playing blackjack, the game is usually played to 22 rather than 21.Additionally, players must pay a commission to the house on every hand they play. The amount will vary depending on the rules of the house but, generally, it's about two to five percent of thetotal amount bet. There are about 90 card rooms in California and you can see a listing of them on the Internet at http://www.cgcc.ca.gov
California's tribes aren't required to release information on their slot machine percentage paybacks and the state of California does not require any minimum returns.
COLORADO SLOT MACHINE PAYBACK STATISTICS
Here's information, as supplied by Colorado's Division of Gaming, showing the slot machine payback percentages for each city's casinos for the one-year period from July 1, 2018, through June30, 2019:
Black Hawk | Central City | Cripple Creek | |
1¢ Slots | 89.80% | 90.43% | 91.89% |
5¢ Slots | 92.85% | 93.93% | 93.50% |
25¢ Slots | 92.30% | 94.06% | 95.45% |
$1 Slots | 93.69% | 94.82% | 94.83% |
$5 Slots | 93.69% | 93.76% | 95.03% |
All | 92.35% | 92.30% | 93.53% |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including video poker and video keno. The best returns for eachcategory are highlighted in bold print.
CONNECTICUT SLOT MACHINE PAYBACK STATISTICS
The following information is from Connecticut's Division of Special Revenue regarding Foxwoods' slot payback percentages:
Denomination | Payback % |
1¢ | 90.09 |
2¢ | 91.38 |
5¢ | 90.73 |
25¢ | 91.34 |
50¢ | 90.77 |
$1.00 | 92.99 |
$5.00 | 93.67 |
$10.00 | 94.29 |
$25.00 | 96.51 |
$100.00 | 94.14 |
Average | 91.95 |
These figures reflect the total percentages returned by each denomination of slot machine from July 1, 2018, through June 30, 2019.
Here's information from Connecticut's Division of Special Revenue regarding Mohegan Sun's slot payback percentages:
Denomination | Payback % |
1/4¢ | 86.30 |
1/2¢ | 85.91 |
1¢ | 88.86 |
2¢ | 86.65 |
5¢ | 92.08 |
25¢ | 91.01 |
50¢ | 91.73 |
$1.00 | 92.94 |
$5.00 | 94.41 |
$10.00 | 97.41 |
$25.00 | 95.50 |
$100.00 | 94.55 |
Average | 91.90 |
These figures reflect the total percentages returned by each denomination of slot machine from July 1, 2018, through June 30, 2019.
DELAWARE SLOT MACHINE PAYBACK STATISTICS
Delaware's three pari-mutuel facilities all feature slot machines. Technically, the machines are video lottery terminals (VLT's) because they are operated in conjunction with the DelawareLottery. Unlike VLT's in other states, however, Delaware's machines payout in cash. The VLT's also play other games including video poker, video keno, and video blackjack.
By law, all video lottery games must return between 87% and 95% of all wagers on an annual basis. Games can return above 95% but only with the Lottery Director's approval.
According to figures from the Delaware Lottery for the twelve-month period from July 1, 2018, through June 30, 2019, the average VLT return at Dover Downs was 92.59%, at Delaware Park itwas 92.12%, and at Harrington Raceway it was 92.03%.
In mid-2018 a U.S. Supreme Court decision legalized sports betting at all U.S. casinos. Delaware was one of the first states to act on the ruling and all three of the state's casinos offersportsbooks.
In January 2010 the Delaware legislature approved the addition of table games for the state's casinos.
FLORIDA SLOT MACHINE PAYBACK STATISTICS
Florida has three forms of casino gambling: casino boats, Indian casinos and gaming machines at pari-mutuels in two south Florida counties.
The casino boats offer gamblers the opportunity to board ships that cruise offshore where casino gambling is legal. From the East Coast, the boats sail three miles out into the Atlantic Oceanand from the west coast the boats travel nine miles out into the Gulf of Mexico. Since the casino boats travel in international waters they are free from regulations and the machines can be setto pay back whatever the operator wants without regard to a minimum payback percentage.
Florida has eight Indian gaming locations. The Seminole Tribe has seven and the eighth is on the Miccosukee Tribe's reservation.
The Seminoles signed a compact with the state that allows them to offer both Class II and traditional Class III gaming machines. As part of their compact, five Seminole casinos are also allowedto offer the following:
- blackjack
- baccarat
- mini-baccarat
- three-card poker
- let it ride
- pai gow poker
The Miccosukee Tribe has not signed a compact and they only offer Class II gaming machines at their casino.
Class II video gaming devices look like slot machines but are actually bingo games and the spinning reels are for 'entertainment purposes only.' No public information is available concerningthe payback percentages on any gaming machines in Florida's Indian casinos.
The other games allowed in all Indian casinos include
- high-stakes bingo
- video pull tabs
- poker
All of the casinos are open 24 hours (except Big Cypress) and all offer bingo except for both Seminole Hard Rock Casinos and the Seminole Casino Coconut Creek. The minimum gambling age is18 at all Indian casinos for bingo or poker and 21 for electronic gaming machines.
Broward County (home county of Fort Lauderdale) and Miami-Dade County both have four pari-mutuel facilities that each offer electronic gaming machines, but no table games.
Florida gaming regulations require a minimum payback of 85% on all gaming machines. From July 1, 2018, through June 30, 2019, the gaming machines at Magic City returned 93.43%, CasinoMiami returned 92.34%, Hialeah Park returned 93.55%, Gulfstream Park returned 92.16%, Dania Casino returned 92.68%, Big Easy returned 91.50%, Calder returned 91.32%, and The Isle returned90.22%.
GEORGIA SLOT MACHINE PAYBACK STATISTICS
There are two casino boats in Georgia which both sail three miles out into international waters where casino gambling is permitted.
Since the casino boats travel in international waters they are free from regulations and the machines can be set to pay back whatever the operator wants without regard to a minimum paybackpercentage.
IDAHO SLOT MACHINE PAYBACK STATISTICS
Idaho has six Indian casinos that offer electronic pull-tab machines and other video games. The machines don't pay out in cash. Instead they print out a receipt which must be cashed by a floorattendant or taken to the cashier's cage. Some casinos also offer bingo (BG) and off-track betting (OTB).
The terms of the compact between the tribes and the state do not require any minimum payback percentage that the gaming machines must return to the public.
ILLINOIS SLOT MACHINE PAYBACK STATISTICS
Here's information from the Illinois Gaming Board showing each casino's average slot payback percentage for the one-year period from July 1, 2017 through June 30, 2018:
CASINO | PAYBACK % |
Casino Queen | 92.05 |
Harrah's Joliet | 91.98 |
Hollywood Joliet | 91.18 |
Argosy Alton | 90.83 |
Par-A-Dice | 91.02 |
Grand Victoria | 91.02 |
Hollywood - Aurora | 90.42 |
Jumer's | 89.94 |
Rivers Casino | 90.35 |
Harrah's Metropolis | 89.39 |
These figures reflect the total percentages returned by each casino for all of their electronic machines. As you can see, the Casino Queen returned the most to its slot machine players, whileHarrah's in Metropolis returned the least.
INDIANA SLOT MACHINE PAYBACK STATISTICS
Following is information from the Indiana Gaming Commission regarding average slot payout percentages for the one-year period from July 1, 2018, through June 30, 2019:
CASINO | PAYBACK % |
Hoosier Park | 90.05 |
French Lick | 91.55 |
Rising Star | 91.38 |
Indiana Grand | 90.88 |
Blue Chip | 91.40 |
Belterra | 90.76 |
Majestic Star | 90.25 |
Hollywood | 89.96 |
Horseshoe Casino SI | 90.09 |
Majestic Star II | 89.88 |
Horseshoe Hammond | 90.07 |
Ameristar | 89.92 |
Tropicana | 89.61 |
These figures reflect the average percentage returned by each casino for all of their electronic machines including slot machines, video poker, video keno, etc.
IOWA SLOT MACHINE PAYBACK STATISTICS
Here's information, as supplied by the Iowa Racing and Gaming Commission, showing the electronic gaming machine payback percentages for all non-Indian locations for the one-year period fromJuly 1, 2018, through June 30, 2019.
LOCATION | PAYBACK % |
Prairie Meadows | 91.67 |
Wild Rose- Emmetsburg | 90.61 |
Wild Rose- Clinton | 90.56 |
Wild Rose- Jefferson | 90.52 |
Q Casino | 90.63 |
Diamond Jo Worth | 90.52 |
Catfish Bend | 90.42 |
Riverside | 90.40 |
Diamond Jo Dubuque | 90.49 |
Grand Falls | 90.36 |
Casino Queen Marquette | 90.19 |
Ameristar | 90.05 |
Rhythm City | 90.26 |
Hard Rock | 90.29 |
Isle Bettendorf | 90.04 |
Harrah's | 89.77 |
Isle Waterloo | 89.73 |
Horseshoe Council Bluffs | 89.66 |
Lakeside Casino | 88.91 |
These figures reflect the total percentages returned by each riverboat casino or pari-mutuel facility for all of its electronic machines including: slots, video poker, video keno, etc.
KANSAS SLOT MACHINE PAYBACK STATISTICS
In April 2007 the Kansas legislature authorized local referendums to allow state-run casinos in four counties.
The Kansas Racing & Gaming Commission does not release information about the payback percentages on electronic gaming machines in Kansas. However, gaming regulations require that allmachines return no less than 87%.
There are also five Indian casinos in Kansas and they are not required to release information on their slot machine payback percentages. However, according to officials at the Kansas StateGaming Agency, which is responsible for overseeing the tribal-state compacts, 'the minimum payback percentage for electronic gaming devices is 80%.'
LOUISIANA SLOT MACHINE PAYBACK STATISTICS
Gaming regulations require that gaming machines in casinos be programmed to pay back no less than 80% and no more than 99.9%. For video gaming machines at locations other than casinos, the lawrequires a minimum return of 80% and a maximum return of 94%.
Louisiana gaming statistics are not broken down by individual properties. Rather, they are classified by region: Baton Rouge (BR), Lake Charles (LC), New Orleans (NO) and Shreveport/BossierCity (SB).
The Baton Rouge casinos consist of the Belle of Baton Rouge, Hollywood Casino, L'Auberge and Evangeline Downs. The Lake Charles casinos include Isle of Capri, L'Auberge du Lac and Delta Downs.New Orleans area casinos are Amelia Belle, Boomtown, Harrah's (landbased), Treasure Chest and Fairgrounds Raceway. The Shreveport/Bossier city casinos include Boomtown, Diamond Jack's, Sam'sTown, Eldorado, Horseshoe, and Harrah's Louisiana Downs.
Here's information, as supplied by the Louisiana State Police-Riverboat Gaming Section, showing the average electronic machine payback percentages for each area's casinos for the 12-monthperiod from June 1, 2018, through May 30, 2019:
BR | LC | NO | SB | |
1¢ | 88.70% | 88.57% | 88.96% | 89.01% |
5¢ | 91.69% | 94.31% | 93.31% | 93.12% |
25¢ | 92.30% | 93.08% | 92.43% | 90.73% |
$1 | 93.56% | 92.33% | 92.72% | 93.03% |
$5 | 94.49% | 92.99% | 92.93% | 92.70% |
All | 90.50% | 90.63% | 90.23% | 90.43% |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including video poker and video keno. The best returns for eachcategory are highlighted in bold print and you can see that the Baton Rouge area casinos offered the best returns in most categories.
MAINE SLOT MACHINE PAYBACK STATISTICS
Maine has two racetrack casinos (racinos) that offer electronic gaming machines, as well as live table games.
State gaming regulations require a minimum return of 89% on all machines and during the one-year period from July 1, 2018, through June 30, 2019, the average return on gaming machines atHollywood Casino was 90.15% and at Oxford Casino, it was 90.01%.
MARYLAND SLOT MACHINE PAYBACK STATISTICS
Maryland has five casinos that are allowed to offer electronic gaming machines, as well as live table games. However, Ocean Downs has no table games.
No public information is available about the actual payback percentages on gaming machines in Maryland. However, gaming regulations require a minimum payback of 87% on any one machine and allmachines within a casino must have an average payback of 90% to 95%.
MASSACHUSETTS SLOT MACHINE PAYBACK STATISTICS
Massachusetts Governor Deval Patrick signed a bill in late 2011 that legalized casinos. The law allows three casinos, in three different geographic regions, plus one slot parlor.
The slot parlor, Plainridge Park Casino, a harness racing track located about 40 miles southwest of Boston, opened June 24, 2015.
The first resort-casino license in Region B (Western Massachusetts) was awarded to MGM Resorts and their $1.3 billion casino, MGM Springfield, opened August 24, 2018.
The second license for Region A (Eastern Massachusetts) was awarded to Wynn Resorts and their $2 billion, Encore Everett, is expected to open in mid-2019. The final license for Region C(Southeastern Massachusetts) had not yet been awarded as of late 2018.
Additionally, the Mashpee Wampanoag Tribe is planning to build a destination resort casino near Taunton. That facility, First Light Casino, was expected to open by late 2019. However, theproject has been hampered by lawsuits that might stop it from being completed.
Massachusetts gaming regulations require a minimum payback of 80% on all gaming machines. From July 1, 2018, through June 30, 2019, the gaming machines at Plainridge Park returned 92.03%,91.39% at MGM Springfield* and 91.49% at Encore.**
* Stats for MGM Springfield began August 23, 2018, when it opened
** Stats for Encore are June 23- July 31, 2019.
MICHIGAN SLOT MACHINE PAYBACK STATISTICS
There are 17 Indian casinos in Michigan and the tribes are not required to release information on their slot machine payback percentages. However, according to officials at the Michigan GamingControl Board, which is responsible for overseeing the tribal-state compacts, 'the machines must meet the minimum standards for machines in Nevada or New Jersey.' In Nevada, the minimum returnis 75% and in New Jersey, it's 83%. Therefore, Michigan's Indian casinos must return at least 75% in order to comply with the law.
There are also three privately owned casinos in Detroit, but their slot payback information is not made available to the public.
MINNESOTA SLOT MACHINE PAYBACK STATISTICS
All Minnesota casinos are located on Indian reservations and under a compact reached with the state the only table games permitted are card games such as blackjack and poker. Additionally, theonly kind of slot machines allowed are electronic video slot machines. Therefore, you will not find any mechanical slots that have traditional reels - only video screens
According to the terms of the compact between the state and the tribes, however, the minimum and maximum payouts are regulated as follows: video poker and video blackjack - 83% to 98%, slotmachines - 80% to 95%, keno - 75% to 95%. Each tribe is free to set its machines to pay back anywhere within those limits and the tribes do not release any information regarding their slotmachine percentage paybacks.
MISSISSIPPI SLOT MACHINE PAYBACK STATISTICS
The Mississippi Gaming Commission does not break down its slot statistics by individual properties. Rather, they are classified by region.
The Coastal region includes Biloxi, Gulfport, and Bay Saint Louis.
The North region includes Tunica, Greenville, and Lula.
The Central region includes Vicksburg and Natchez.
With that in mind here's information, as supplied by the Mississippi Gaming Commission, showing the machine payback percentages for each area's casinos for the one-year period from July 1,2018, through June 30, 2019:
Coastal | North | Central | |
1¢ Slots | 91.99% | 91.95% | 91.73% |
5¢ Slots | 94.78% | 94.96% | 95.73% |
25¢ Slots | 93.91% | 92.41% | 93.78% |
$1 Slots | 93.28% | 93.51% | 94.10% |
$5 Slots | 93.78% | 95.16% | 95.52% |
All | 92.18% | 91.87% | 92.32% |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including video poker and video keno. The best returns for eachcategory are highlighted in bold print and you can see that all of the gaming areas offer rather similar returns on their machines.
MISSOURI SLOT MACHINE PAYBACK STATISTICS
Here's information from the Missouri Gaming Commission regarding the payback percentages for each casino's electronic machines for the 12-month period from July 1, 2018, through June 30, 2019:
CASINO | PAYBACK % |
Ameristar- St. Charles | 91.0 |
River City | 90.6 |
Hollywood | 90.6 |
Ameristar- K.C. | 90.4 |
Harrah's - N.K.C | 90.1 |
Lumiere Place | 90.0 |
Isle of Capri - Booneville | 90.1 |
Argosy | 89.9 |
Isle of Capri - Cape Girardeau | 89.7 |
Lady Luck | 89.3 |
Isle of Capri - K.C. | 88.9 |
St. Jo Frontier | 88.9 |
Mark Twain | 88.7 |
These figures reflect the total percentages returned by each casino for all of their electronic machines including slot machines, video poker, video keno, etc.
MONTANA SLOT MACHINE PAYBACK STATISTICS
Montana law permits bars and taverns to have up to 20 video gaming devices that play video poker, video keno, or video bingo. These machines are operated in partnership with the state and arenot permitted to pay out in cash; instead, they print out a receipt which must be taken to a cashier. The maximum bet on these machines is $2 and the maximum payout is limited to $800. Montanagaming regulations require these machines to return a minimum of 80%.
There are seven Indian casinos offering video gaming machines that also print out a receipt. The maximum bet on these machines is $5 and the maximum payout is capped at $1,500. According toMontana's Gambling Control Division, there are no minimum payback percentages required for gaming machines on Indian reservations.
NEBRASKA SLOT MACHINE PAYBACK STATISTICS
No public information is available concerning the payback percentages on gaming machines in Nebraska.
NEVADA SLOT MACHINE PAYBACK STATISTICS
NEVADA - Lake Tahoe
Here's information, as supplied by Nevada's State Gaming Control Board, showing the slot machine payback percentages for all of the south shore casinos for the fiscal year beginning July 1,2017 and ending June 30, 2018:
Denomination | Payback % |
1¢ Slots | 88.94 |
25¢ Slots | 91.24 |
$1 Slots | 92.55 |
All Slots | 93.33 |
And here's that same information for the north shore casinos:
Denomination | Payback % |
1¢ Slots | 92.81 |
25¢ Slots | 91.40 |
$1 Slots | 91.52 |
All Slots | 94.29 |
These numbers reflect the percentage of money returned to the players on each denomination of machine. All electronic machines including slots, video poker and video keno are included in thesenumbers.
NEVADA - Las Vegas
Unlike New Jersey, the Nevada Gaming Control Board does not break down its slot statistics by individual properties. Rather, they are classified by area.
The annual gaming revenue report breaks the Las Vegas market down into two major tourist areas: the Strip and downtown. There is also a very large locals market in Las Vegas and those casinosare shown in the gaming revenue report as the Boulder Strip and North Las Vegas areas.
When choosing where to do your slot gambling, you may want to keep in mind the following slot payback percentages for Nevada's fiscal year beginning July 1, 2018, and ending June 30, 2019:
1¢ Slot Machines
The Strip - 88.33%
Downtown - 88.96%
Boulder Strip - 90.53%
N. Las Vegas - 90.79%
5¢ Slot Machines
The Strip - 91.96%
Downtown - 93.32%
Boulder Strip - 96.30%
N. Las Vegas - 95.24%
25¢ Slot Machines
The Strip - 89.34%
Downtown - 93.91%
Boulder Strip - 95.77%
N. Las Vegas - 96.27%
$1 Slot Machines
The Strip - 92.34%
Downtown - 94.12%
Boulder Strip - 95.49%
N. Las Vegas - 95.62%
$1 Megabucks Machines
The Strip - 87.31%
Downtown - 86.40%
Boulder Strip - 87.61%
N. Las Vegas - 86.98%
All Slot Machines
The Strip - 91.84%
Downtown - 92.22%
Boulder Strip - 94.26%
N. Las Vegas - 93.34%
These numbers reflect the percentage of money returned to the players on each denomination of machine. All electronic machines including slots, video poker, and video keno are included in thesenumbers and the highest-paying returns are shown in bold print. As you can see, the machines in downtown Las Vegas pay out slightly more than those located on the Las Vegas Strip.
Returns even better than the downtown casinos can be found at some of the other local casinos along Boulder Highway, such as Boulder Station and Sam's Town and also in the North Las Vegasarea which would include the Fiesta, Santa Fe and Texas Station casinos. Not only are those numbers among the best returns in the Las Vegas area, but they are also among the best paybackpercentages for anywhere in the United States.
NEVADA - Laughlin
Here's information, as supplied by Nevada's State Gaming Control Board, showing the slot machine payback percentages for all of Laughlin's casinos for the fiscal year beginning July 1,2018, and ending June 30, 2019:
Denomination | Payback % |
1¢ Slots | 89.11 |
5¢ Slots | 92.59 |
25¢ Slots | 93.44 |
$1 Slots | 94.92 |
$1 Megabucks | 88.27 |
$5 Slots | 94.33 |
All Slots | 92.15 |
These numbers reflect the percentage of money returned to the players on each denomination of machine. All electronic machines including slots, video poker, and video keno are included in thesenumbers.
NEVADA - Reno
Here's information, as supplied by Nevada's State Gaming Control Board, showing the slot machine payback percentages for all of the Reno area casinos for the fiscal year beginning July 1, 2017and ending June 30, 2018:
Denomination | Payback % |
1¢ Slots | 92.69 |
5¢ Slots | 95.10 |
25¢ Slots | 92.16 |
$1 Slots | 95.38 |
$1 Megabucks | 87.40 |
$5 Slots | 95.06 |
All Slots | 94.56 |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including slots, video poker, and video keno.
NEVADA - Sparks
Here's information, as supplied by Nevada's State Gaming Control Board, showing the slot machine payback percentages for all of the Sparks area casinos for the fiscal year beginning July 1,2018, and ending June 30, 2019:
Denomination | Payback % |
1¢ Slots | 92.98 |
5¢ Slots | 97.19 |
25¢ Slots | 95.43 |
$1 Slots | 96.17 |
$5 Slots | 97.32 |
All Slots | 94.55 |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including slots, video poker, and video keno.
NEVADA - Wendover
Here's information, as supplied by Nevada's State Gaming Control Board, showing the slot machine payback percentages for all of the Wendover area casinos for the fiscal year beginning July 1,2018 and ending June 30, 2019:
Denomination | Payback % |
1¢ Slots | 93.41 |
5¢ Slots | 96.80 |
25¢ Slots | 93.34 |
$1 Slots | 95.86 |
$5 Slots | 96.39 |
All Slot | 94.32 |
These numbers reflect the percentage of money returned on each denomination of machine and encompass all electronic machines including slots, video poker and video keno.
NEW JERSEY SLOT MACHINE PAYBACK STATISTICS
Following is information from the New Jersey Casino Control Commission regarding average slot payout percentages for the 12-month period from July 1, 2018, through June 30, 2019:
CASINO | PAYBACK |
Harrah's | 91.79 |
Borgata | 91.66 |
Hard Rock | 91.41 |
Caesars | 91.03 |
Bally's A.C. | 90.76 |
Golden Nugget | 90.57 |
Resorts | 90.78 |
Tropicana | 90.35 |
Ocean Resort | 90.49 |
These figures reflect the total percentages returned by each casino for all of their electronic machines which includes slot machines, video poker, etc.
NEW MEXICO SLOT MACHINE PAYBACK STATISTICS
New Mexico's Indian casinos offer an assortment of table games and electronic gaming machines. Additionally, slot machines are allowed at the state's racetracks as well as at about 40 variousfraternal and veterans clubs.
New Mexico gaming regulations require that electronic machines at racetracks and fraternal/veterans organizations return a minimum of 80%.
New Mexico's Indian tribes do not make their slot machine payback percentages a matter of public record but the terms of the compact between the state and the tribes require all electronicgaming machines to also return a minimum of 80%.
NEW YORK SLOT MACHINE PAYBACK STATISTICS
There are several Indian casinos located in upstate New York which offer traditional Class III casino gambling.
The terms of the compact between the tribes and the state allow table games and slot machines, including video keno and video poker. These machines do not pay out in cash. Instead, they printout a receipt which must be exchanged for cash.
There are also some Indian casinos that offer Class II gambling which consist of electronic gaming machines which look like slot machines, but are actually games of bingo and the spinning videoreels are for 'entertainment purposes only.' No public information is available concerning the payback percentages on gaming machines at Indian casinos.
Here's information, as supplied by the New York Gaming Commission, showing the slot machine payback percentages for all of the casinos for the fiscal year from April 1, 2018, through March31, 2019:
LOCATION | PAYBACK % |
Tioga Downs | 91.62 |
Resort's World Catskills | 91.40 |
Del Lago | 90.94 |
Rivers | 90.50 |
In October 2001, legislation was passed to allow for the introduction of slot machine-type video lottery machines at New York racetracks. Officially referred to as Video Gaming Machines(VGM's), they are regulated by the New York State Lottery Division.
All VGM's offer standard slot machine-type games, plus keno in denominations from five cents to $10. The machines all accept cash but do not pay out in cash. They print a receipt which must betaken to a cashier.
The legislation authorizing the VGM's states, 'the specifications for video lottery gaming shall be designed in such a manner as to pay prizes that average no less than ninety percent ofsales.'
Here's information, as supplied by the New York Lottery, showing the video gaming machine payback percentages for each of the state's racetracks for the fiscal year from April 1,2018, through March 31, 2019:
LOCATION | PAYBACK % |
Resorts World | 94.16 |
Jake's 58 | 93.73 |
Empire City | 93.06 |
Monticello | 92.40 |
Saratoga | 92.35 |
Finger Lakes | 92.12 |
Batavia Downs | 91.66 |
Fairgrounds | 91.66 |
Vernon Downs | 91.74 |
NORTH CAROLINA SLOT MACHINE PAYBACK STATISTICS
North Carolina has two Indian casinos and both are affiliated with the state's Eastern Band of Cherokee Indians which signed a compact with the state. According to the terms of thecompact, the video gaming machines are required to return a minimum of 83% and a maximum of 98%.
NORTH DAKOTA SLOT MACHINE PAYBACK STATISTICS
North Dakota has more than 800 sites throughout the state that offer blackjack, with betting limits of $1-$25, for the benefit of charities.
There are also six Indian casinos which are limited by law to the following maximum bet limits: blackjack-$100 (two tables in a casino may have limits up to $250), craps-$60, roulette-$50,slots/video poker-$25 and poker-$50 per bet, per round with a maximum of three rounds.
The terms of the state's compact with the tribes require gaming machines to return a minimum of 80% and a maximum of 100%. However, if a machine is affected by skill, such as video poker orvideo blackjack, the machines must return a minimum of 83%.
OHIO SLOT MACHINE PAYBACK STATISTICS
Ohio voters passed a statewide referendum in November 2009 to allow one casino to open in each of four major cities: Cleveland, Cincinnati, Columbus, and Toledo. There are also seven racetracksthat offer video lottery terminals.
Here's information from the Ohio Casino Control Commission regarding the payback percentages for each racino and casino's electronic machines for the twelve-month period from July 1,2018, through June 30, 2019:
CASINO | PAYBACK % |
JACK Cleveland | |
Hollywood Columbus | 92.09 |
JACK Cincinnati | |
Miami Valley | 90.73 |
Belterra Park | |
MGM Northfield | 91.09 |
Eldorado Gaming | |
Hollywood Toledo | 90.73 |
JACK Thistledown | |
Hollywood Dayton | 90.27 |
Mahoning Valley |
OKLAHOMA SLOT MACHINE PAYBACK STATISTICS
All Oklahoma Indian casinos are allowed to offer both Class II and Class III gaming machines.
Most casinos offer only Class II machines which look like slot machines, but are actually games of bingo and the spinning video reels are for 'entertainment purposes only.' Some casinos alsooffer traditional Class III slots.
In either case, the gaming machines are not allowed to accept or payout in coins. All payouts must be done by a printed receipt or via an electronic debit card. No public information isavailable concerning the payback percentages on gaming machines in Oklahoma.
OREGON SLOT MACHINE PAYBACK STATISTICS
Oregon law permits bars and taverns to have up to six video lottery terminals that offer various versions of video poker. Racetracks are allowed to have no more than 10 machines. The maximumbet allowed is $2.50 and the maximum single payout on any machine is capped at $600.
These machines are the same as regular video gaming devices but are called lottery terminals because they are regulated by the state's lottery commission which receives a share of eachmachine's revenue. The machines accept cash but do not pay out in cash; instead, they print out a receipt which must be taken to a cashier.
According to figures from the Oregon Lottery, during its fiscal year from June 28, 2018, through June 25, 2019, the VLT's had an approximate return of 92.34%.
There are nine Indian casinos in operation in Oregon. According to the governor's office which regulates the Tribe's compacts, 'there is no minimum payback percentage required on the Tribe'smachines. Each Tribe is free to set their own limits on their machines.'
PENNSYLVANIA SLOT MACHINE PAYBACK STATISTICS
Casino Win Rate
Pennsylvania gaming regulations require that gaming machines return a minimum of 85%.
The following is information from the Pennsylvania Gaming Control Board regarding average slot payout percentages for the one-year period from July 1, 2018, through June 30, 2019:
CASINO | PAYBACK % |
Parx Casino | 90.70 |
Valley Forge | 90.68 |
The Meadows | 90.14 |
Mount Airy | 90.31 |
Sugar House | 90.03 |
Wind Creek Bethlehem | 90.09 |
Mohegan Sun at Pocono Downs | 89.90 |
Harrah's Philadelphia | 89.82 |
The Rivers | 89.87 |
Lady Luck Nemacolin | 89.34 |
Hollywood Casino at Penn National | 89.38 |
Presque Isle | 89.31 |
RHODE ISLAND SLOT MACHINE PAYBACK STATISTICS
Rhode Island has two pari-mutuel facilities which both feature video lottery terminals (VLT's). These machines are the same as regular video gaming devices but are called lottery terminalsbecause they are regulated by the state's lottery commission which receives a share of each machine's revenue. The machines accept cash but don't pay out in cash; instead, they print out areceipt which must be taken to a cashier.
All VLT's are programmed to play at least six different games: blackjack, keno, slots and three versions of poker (jacks or better, joker poker and deuces wild).
According to figures from the Rhode Island Lottery for the one-year period from July 1, 2018, through June 30, 2019, the average VLT return at Twin River was 92.10% and at Tiverton, it was91.63%.
SOUTH CAROLINA SLOT MACHINE PAYBACK STATISTICS
South Carolina has two gambling cruise ships which sail three miles out into international waters where casino gambling is permitted. Since the casino boats travel in international waters theyare free from regulations and the machines can be set to pay back whatever the operators want without regard to a minimum payback percentage.
SOUTH DAKOTA SLOT MACHINE PAYBACK STATISTICS
Here are statistics from the South Dakota Commission on Gaming for the payback percentages on all of Deadwood's slot machines for the one-year period from July 1, 2018, through June 30,2019:
Denomination | Payback % |
1¢ Slots | 90.73 |
5¢ Slots | 93.56 |
25¢ Slots | 91.18 |
$1 Slots | 92.58 |
$5 Slots | 92.51 |
Average | 91.05 |
In addition to the Deadwood casinos, there are also nine Indian casinos in South Dakota. No information is available on the payback percentages of the video gaming machines.
TEXAS SLOT MACHINE PAYBACK STATISTICS
Texas has one Indian casino which offers gaming machines based on bingo. It also offers pull tab machines, bingo, poker and a player-banked blackjack game where each player must pay acommission to the house for each bet that is made. The commission is 50¢ for $3-$50 bets and $1 for bets over $50. The minimum gambling age is 21 and the casino is open 24 hours daily.
Best price nevada jack poker chips price. Class II video gaming devices look like slot machines, but are actually bingo games and the spinning reels are for 'entertainment purposes only.' No public information is available concerningthe payback percentages on any gaming machines in Texas' Indian casino.
WASHINGTON SLOT MACHINE PAYBACK STATISTICS
There are 28 Indian casinos operating in Washington and they all have compacts with the state allowing them to offer table games, as well as electronic ‘scratch' ticket games which use a finitenumber of tickets with a predetermined number of winners and losers.
All of the state's Tribes are not required to release information on their slot machine percentage paybacks. However, according to the terms of the compact between the Tribes and the state, theminimum prize payout for electronic ‘scratch' ticket games is 75%.
WEST VIRGINIA SLOT MACHINE PAYBACK STATISTICS
West Virginia has four pari-mutuel facilities and one resort hotel that feature video lottery terminals. The VLT's are the same as regular video gaming devices but are called lottery terminalsbecause they are regulated by the state's lottery commission which receives a share of each machine's revenue.
West Virginia law requires that VLT's return a minimum of 80% to a maximum of 95%. VLT games include slots, blackjack, keno and numerous versions of poker. The minimum gambling age is 21.
For the one-year period from July 1, 2018, through June 30, 2019, the average return on VLT's was: 88.97% at Mountaineer Park, 90.81% at Mardi Gras, 89.46% at Wheeling Island, 89.53%at Charles Town Races.
WISCONSIN SLOT MACHINE PAYBACK STATISTICS
All Wisconsin casinos are located on Indian reservations and the Indian tribes are not required to release information on their slot machine percentage paybacks. However, according to the termsof the compact between the state and the tribes 'for games not affected by player skill, such as slot machines, the machine is required to return a minimum of 80% and a maximum of 100% of theamount wagered.'
WYOMING SLOT MACHINE PAYBACK STATISTICS
Wyoming has Indian casinos that offer Class II bingo-type gaming machines, plus traditional Class III slot machines.
The machines don't pay out in cash. Instead they print out a receipt which must be cashed by a floor attendant or taken to the cashier's cage. You can also make bets via a cashless systemwhereby you get a 'smart' card and deposit money to that card's account. The machines will then deducts losses from, or credit wins to, your account.
No public information is available regarding the payback percentages on Wyoming's gaming machines.
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Whether it's in Las Vegas, Atlantic City or the local casino, thousands of people dream of winning big and changing their lives forever.
Most people that go end up with thinner wallets than what they went with but there are the occasional few that take home the big bucks.
However, if Lady Luck is on your side, you don't get to keep all the money to yourself.
Gambling winnings count as taxable income, meaning that it's not just your lucky day; you get to share it with the Internal Revenue Service (IRS).
So before you spent it all have the taxman knocking on your door for its share of the spoils, you must understand how gambling taxes work.
Whether it's sports betting, poker, fantasy sports, casino or even the lottery, everything you win from gambling is taxable. While this may cause you to sigh or to grit your teeth, unfortunately, that's just the way it is.
This guide will show you everything you need to know about gambling taxes, including how they are taxed, the important requirements you must fulfil and how to report your gambling income.
How Gambling Winnings Are Taxed
The federal income tax process with regard to gambling remains the same across the US.
Unlike income tax, US gambling taxes are not progressive. No matter how small or how large you win, you are required to pay 25% to the IRS.
However, things can be different at the state level.
Each state in the US has its own tax structure. Therefore, you must first find out the tax structure of your state of residence.
Here's a brief summary of how you can expect federal and state law to tax your gambling winnings.
First of all, you must know where your winnings came from, specifically the type of game which you were playing and cash out from.
There are certain thresholds you must meet, and they are as follows:
- $600 or more at a horse track or 300x your original bet;
- $1,200 or more from slot machines or bingo;
- $1,500 or more at keno;
- $5,000 or more playing poker
Now, for example, if you won $1,000 from horse racing and won $5,000 playing poker, you don't report a lump sum of $6,000 won from gambling. Instead, you report each individual game.
This means that in the event you do win big, racetracks and casinos will require your Social Security Number before they pay you your winnings. You are also required to fill out IRS Form W2-G and report your winnings.
The reason for this detailed breakdown of winnings is because the casino will deduct 25% from your winnings before paying you. This is the money you are taxed by the US Government and you will be issued a receipt by the casino as proof.
But what about the gambling taxes on winnings less than the above thresholds?
As per the IRS, you must report them on your federal tax return as income.
It's better to be safe than sorry, so always report your gambling winnings, no matter how small they are. Even if it's just a few dollars from the slots, write it down.
Some states have an income tax rate of their own. If so, you must report your winnings on your state tax return too. This is particularly important now that gambling is becoming legal.
It's worth mentioning here though that Nevada, the only state where gambling in a casino was legal, did not use to tax gambling income. Always check your state's laws to see if you are legally required to report gambling winnings.
Many questions are asked about online gambling winnings and how they are taxed.
Online gambling taxes are in a bit of a grey area. Currently, online gambling is illegal in most states anyway but in those where it is legal, most are in the form of online sports betting. This is subtle but very important to be aware of.
The IRS specifies what is classed as taxable income and what is classed as non-taxable income.
Those that play daily fantasy sports for a living through DFS contents must be careful when it comes to gambling taxes.
For those living in a state where online sports betting will become legal in the future, through an online sportsbook, it's recommended to read IRS Publication 525. It goes into detail about what they class as taxable income and what they deem as non-taxable income.
It's rare for gambling winnings to be categorized as non-taxable income. Therefore, if you do win money from online gambling, be prepared to treat it exactly the same as you would for gambling winnings in a traditional casino.
Reporting Gambling Winnings To The IRS
One of the main reasons state governments want to legalize sports betting is because of the potential windfall of cash.
This means that they will be putting a lot of effort into making sure they get as much as possible from players' winnings.
Not reporting gambling winnings to the IRS and/or state government is a much bigger risk than the games you are playing.
With the lottery, for example, the state will obviously be made aware of winning tickets. It's also certain that the federal government will be made aware of the winner too.
In terms of gambling, each state in the US has a gaming commission. They are responsible for keeping an eye on all gambling activities.
Casinos have an obligation to report all winners to the gaming commission, so any plans to avoid reporting winnings should be short-lived.
If you do not report gambling winnings, you risk being pursued by the government for tax evasion.
If you are then found guilty of tax evasion for not reporting your gambling winnings, you will face the same consequences as people evading tax on other taxable income.
Casinos' Gambling Earnings Reports
As part of their operating license, casinos must report winnings to the IRS. However, they are required to report gambling winnings at the same thresholds as if it was an individual:
- $600 or more at the horse track or 300x your original bet
- $1,200 or more playing bingo or on slot machines
- $5,000 or more from poker
There are certain games that casinos are not required to issue Form W2-G or withhold taxes. These games include roulette, blackjack and craps.
The reason for this isn't so clear cut. The IRS says that table games require a degree of skill while slot machines come down to pure chance. But casinos find it tough to be certain how much a player cashes out with compared to the amount they started with.
Bet Win Rate
Nevertheless, just because you don't get From W2-G or don't have taxes withheld from these games, you are still required to report all of your winnings to the IRS.
Do it yourself when it's time to file your taxes.
Professional Gamblers
Some people gamble professionally for their livelihood.
For these players, gambling winnings are considered regular income for tax purposes, meaning that they are taxed at the normal income tax rate, rather than the gambling tax rate.
All income and expenses for professional gamblers much be recorded on Schedule C, not Schedule A.
Gambling Winnings Records
Always report your gambling winnings; the consequences of not doing so are not worth facing.
With all this in mind, keep a record of all your receipts. This includes both winning and losing sessions. Gambling losses can also be deducted against income but without proof, you will not be able to claim these losses. Good record keeping will ensure you can itemize your losses and use them to offset against your income.
Here are a few things you should record:
- The type of bet
- The date of the bet
- The name of the casino or sportsbook you bet with
- The casino's or sportsbook's address
- The names of people you were with
- The total amount you bet
- The total amount you won or lost
- Documentation as evidence of your placing your bet
In terms of the documentation, here are some examples you can use.
For keno winnings, keep a copy of the tickets you bought as validated by the casino, your credit records and check-cashing record.
For slots winnings, record the slot machine number you won from, how much you won each time and the date that you played that machine.
For table games winnings, such as poker, blackjack, baccarat and craps, record the number of the table you were playing at and, if applicable, any information where credit was issued by the casino.
For bingo winnings, make a record of the game numbers you played, the price of the ticket and how much you collected.
For horse and racing winnings, make a record of the race you bet on, how much you bet and how much you won on the winning ticket and how much you lost on a losing ticket. Include any unredeemed tickets as supplementary evidence.
Finally, for lottery winnings, make a record of the tickets you bought, the dates you bought the ticket, how much you won from a winning ticket and how much you lost from a losing ticket. Again, you can include any unredeemed tickets as supplementary evidence.
If you gamble casually from time to time and you miss a few receipts on accident, you will be fine. Just make sure you are accurate with your reporting next time.
There are two IRS forms you must complete to report gambling winnings: the U.S. Individual Tax Return 1040 and IRS Form W-G2 Certain Gambling Winnings.
All profits from gambling are subject to a 24% gambling tax.
However, some sources of gambling winnings are automatically subject to withholding tax.
For more information on this, see the IRS guidelines.
They will help prevent you from making mistakes on your tax form and reduce the shock of being faced with a big bill at the end of the financial year.
Frequently Asked Gambling Taxes Questions
Do I Have To Pay Taxes On Gambling Winnings From A Casino?
Yes, you must pay taxes on gambling winnings from a casino. A more detailed explanation of how gambling winnings are taxed can be found above. You are legally required to report your income from all types of gambling activities.
Different games have different guidelines for when the income becomes taxable, but each must be reported on the tax return. Keep an organized record of all winnings and losses, which can be used to offset against profits.
Do I Have To Pay Taxes On Gambling Winnings From An Online Casino?
Yes, you must also pay taxes on gambling winnings from online casinos. This is because federal and state governments categorize winnings from gambling as income you are generated in an attempt to make more.
It doesn't matter if it's from playing the odd slot machine on your smartphone or from the poker table on your computer at home. As long as you win, the IRS wants their share.
Do I Have To Pay Taxes On Winnings From Daily Fantasy Sports?
Once again, yes, you must pay gambling taxes on winnings from DFS. Providers of these games will be documenting your winnings to the federal government. If you try and avoid paying taxes on daily fantasy sports winnings, you can land yourself in a lot of trouble.
Do Non-US Residents Have To Pay Gambling Taxes On Gambling Winnings?
Yes, non-US residents must pay taxes on gambling winnings. Whether it's in the lottery or in a casino, they must pay a percentage of their winnings to the federal government. Non-residents must complete and file IRS Form 1040NR.
Gambling income for non-residents is taxed at 30%.
Unlike US residents, non-resident aliens cannot deduct gambling losses from their tax bill.
However, a tax treaty between the US and Canada allows Canadian citizens to deduct gambling losses up to the amount of their gambling winnings.
Can I Write Off My Gambling Losses On My Tax Return?
Yes, you can write off gambling losses on a tax return.
You must first report some gambling winnings, so having a record of your results will be very useful. From here you can start to itemize tax deductions for all losses.
Nonetheless, there is a limit on the losses you can claim; it depends on how much you won.
In order to claim tax deductions, you must be able to prove you actually lost the money. This places even more emphasis on keeping your gambling records in order.
At the end of the day, you are deducting losses so you aren't required to pay income tax on your gambling winnings. This is important as it impacts how the winnings affect your Modified Adjusted Gross Income (MAGI).
MAGI is based on all of your other tax deductions. It helps to determine if you need to pay more tax on other income or lose some of your deductions.
Do I Have To Pay Taxes If I Keep All My Money In My Account?
Even if you don't withdraw your winnings from your account, you must still pay taxes. After all, you have still profited from gambling. Record all of your winnings throughout the year and report them on your tax return according to the IRS guidelines.
Am I Taxed On Group Gambling Bets?
Gambling Win Tax
Yes, you are taxed on group or team gambling bets. In fact, it's the same the tax system used to gambling winnings for individuals.
If you are betting with a team, it becomes even more important to track your bets and keep a record. You don't want to be taxed on the entire payout when you only took home a percentage of it.
Do You Need To Report Gambling Winnings After You Retire?
Even if you're retired, you can still be taxed on gambling winnings. If anything, it is even more important when you're retired to report gambling winnings. If you don't, you can run into a few problems.
Gambling Win And Loss For Tax
For starters, if you don't report gambling winnings, you can be moved into another tax bracket. You could even have medical coverage changed and the premiums could increase too.
Gambling Win Tax Rate
All because you didn't report your bingo winnings to the IRS.
Be diligent with your reporting and ensure it's all accurate, even during your retirement.
Summary
If you had no idea about gambling taxes and what you need to do, these basic principles should give an idea.
Above all else, make sure you always report your gamblings. It's a much better alternative than being hit with a massive tax bill at the end of the year.
It's also a good idea to keep records of your winnings too. These can be used to deduct losses and you will also know how much you need to pay in taxes from your winnings before the bill even arrives.
It might seem a bit over the top to keep winnings receipts if you gamble every once in a while. But in the eyes of the IRS, there's always a chance you won big.